If line 36 is over $119,975, or you provided housing to a Midwestern displaced individual, see page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d.I'm not kidding. It's on page 2 of this pdf if you want to see for yourself.
Seriously, does anyone read these forms prior to distribution? President Obama, I propose you create a cabinet-level "Secretary of Common Sense" position that has a staff that reads documents we all have to interact with and apply the 'WTF Test'. Anything that doesn't pass the WTF test gets sent back for a rewrite. Please, no accountants or lawyers need apply.