USA form 8880 irs

[flabdoo]

on form 8880, if we file a joint return, on line 5 my amount is different than my spouse
--to do line 6 do i put the smallest of the two amounts on both line 6 or do i figure each column separately?
example --my line 5 is $1300 and spouse line 5 is $1000, so do i put 1000 on line 6 in each column(smaller of the two) or do i put 1300 for me and 1000 for spouse?
the instruction can be taken either way

thank you

 

[kirby]

Line 5 for you = 1,300 line 5 for spouse = 1,000
Line 6 for you = 1,300 line 6 for spouse = 1,000
Line 7 is sum of line 6 = 2,300


On Line 6, IRS wants you to look at line 5 of EACH COLUMN SEPARATELY. Then take the smaller of line 5 or $2,000 FOR EACH COLUMN SEPARATELY.
In your case both line 5s are each under $2,000.
So you use your line 5 number on line 6 for each column separately.