# '84 TAX SPREADSHEET UPDATE

*SynCalc tax preparation follow-up!*

by K. W. HARMS

*This is the promised 1984 IRS-revision update to the SynCalc template
for Federal income tax preparation which appeared in the February, 1985
Antic. You need a 48K Atari, disk , SynCalc software and the
previous template.*

**U**nfortunately, the IRS did not forget to
issue the 1984 income tax forms, so here are the changes you'll need for
your SynCaic 1040 Federal Long Form personal tax template.

To use these tax template updates, you need to have correctly
typed in the preliminary tax template from the February Antic. The changes
you must now make should take about an hour to enter.

However, you can get the entire corrected 1984 template on disk-
complete with 6 additional schedules that don't appear in the printed version.
The cost is $15 and it's tax deductible. And for just $65 you can get both
the tax template and SynCalc. See the order form in this issue.

Note to Antic Disk subscribers: These changes are on your monthly
disk. They will load from SynCalc like any other data file. Follow the
directions in your SynCalc manual for replacing earlier cells.

Please refer to the prior article for detailed instructions
on entering SynCalc data. Since the steps below affect cell addresses,
they must be followed in the order given. Start at cell Al and work down.
Many of the changes are descriptive text such as form line numbers, so
they aren't critical. The formulae, however, MUST be typed in exactly as
given.

And you definitely should have the 1984 IRS tax instructions
at hand when you check the template results. Antic Publishing and the author
must disclaim responsibility for any mistakes that might be made in your
tax payments as a result of using this template.

**THE 1040**

The 1040 is changed little for 1984. First, go to cell Al and
DELETE ROW Go to cell A2 and change 1983 to 1984. Go to cell A28 and INSERT
ROW. Use a quote sign to start a text cell, and enter the line number 21
in cell A28 and TAXABLE SOCIAL SECURITY in cell B28; enter a zero in cell
E28.

From cell A29 (Other Income) through cell A37 (Sched W)., each
form line number is increased by one (the 21 in cell A29 becomes 22, etc.)
Go to cell A38 and DELETE ROW the Disability Exclusion. Since that action
leaves cell E38 filled with ?????, we know a formula is needed; enter @SUM(E37:E31).
(You may find that cell protected. If so, unprotect it with /FUO and enter
again. I suggest protecting all formulae with the ENTRY or OVERRIDE option;
use the /FO command.)

Go to cell A48 and change the 41/44 to 41. Change the Tax Credits
description in cell B48 to read CARE CRED 2442 and enter the formula +E239
in cell D48. Cell A49 should be changed to read 42/45 PERSONAL CRED and
a zero entered in D49.

In E49 enter +D49+D48. Change cell A50 to read 46 NET TAX CRED
and ERASE (IE) any values in D50. Enter @IF E47-E490 THEN E47-E49 ELSE
0 in cell E50 and format it dollars (/F$). Cell A51 gets the description
47-49 BUSINESS CREDITS, cell D51 is erased and cell E51 gets a zero.

With the cursor on cell A52, INSERT ROW Enter 50 NET TAX+ CRED
in the new cell A52 and the formula @IF E50-E51>0 THEN E50-E51 ELSE 0 in
cell E52; format it dollars. Cell A53 gets changed to read 51 and A54 to
read 52/55. Enter a new formula in cell E55, it's now +E54+ E53+E52. Change
the 83 in cell B57 to read 84.

Next, we change the tables. If you want to use only one table,
it's okay to change only that one. But, if you do, be sure to do the ROW
INSERTs for all, so that the rest of the changes will work correctly.

**THE TAX TABLES**

Table X changed substantially this year. Go to cell A80 and ROW INSERT
two rows, then enter the table as listed (FORMAT PRECISION 2 cells C80
and C81). Cell E68 contains the first of six formulae which LOOKUP tax
amounts. Every reference to cell A79 in these formulae must be changed
to A81 in each of the formulae (E68, and E71 through E75) since we increased
the table size.

The two Y Tables and Table Z each added one line and changed
only the percentages in column C. Go to cell A97 and INSERT ROW Then enter
Table Y, Married. Change references to A96 to read A97 in all LOOKUPS in
formulae in cell E86 and E88 through E92.

Table Y, Separate, is similar. Goto cell A113 and INSERT ROW,
enter table changes and change references to A112 in LOOKUPs in cell E102
and E104 through E108 to be A113. With that practice, you'll find Table
Z easy. Go to cell A129 and INSERT ROW; enter table, change references
to A128 to read A129 in all LOOKUPs in formulae in cell E118 and E120 through
E124.

**SCHEDULES A & B**

Schedule A's big change is handling of medical deductions. It was simplified
just a bit. Go to cell D132, unformat the dollar sign and erase the zero.
Format dollar and enter a zero in cell E132. Change cell A133 to read 2a
and cell B133 to read DR, DDS, ETC., ERASE the formula in cell D133 and
enter a zero in cell E133. Cell A134 gets 2b TRANSPORTATION, cell A135
should read 2c OTHER, cell A136 2c, cell A137 2c, cell A138 3, cell A139
4, and cell A140 5. Change the formula in cell E138 to read @SUM(E137:E132).
and give it a dollar format.

For the rest of Schedule A, reduce label 8 in cell A142 for
Taxes should read 6. Change labels in cells A142 A170 which have line numbers.
You could add a reference to line 34a to the label in cell B170, Total.
Go to cell E40 and be sure it contains the formula + E170

**SCHEDULE B**

The All Savers fandango of last year is gone, greatly simplifying the
interest income section of Schedule B. DELETE ROW to get rid of rows 177
through 184. Be careful because SynCalc renumbers remaining rows as it
goes. You should NOT delete the row reading TOTAL INTEREST, which should
now be making its home on row 177.

Change cell A177 to read 3, and enter the formula @SUM(E176:E173)
in cell E177. Cells A179 through A187 have the form line number decreased
by five (form line 9 in cell A179 becomes 4, etc.). ERASE the formula in
E185. Go to cell A186 and INSERT ROW B186 should read SUBTOTAL, enter a
formula in D186: @SUM (D185:D183). Cell A187 gets an improved description:
TOTAL 1040, LINE 9 and the formula in cell E187 must be E182-D186. Last,
go to cell D15 and make sure it has the formula +E187.

**INCOME AVERAGING**

I never tried income averaging because it was a lot of work. With this
template, however, you enter fewer than a half-dozen numbers and the Atari
takes over! Unfortunately, the IRS changed Schedule G quite a bit for 1984.
It's simpler but it's different. I suggest re-entering the entire Schedule
G as printed in this issue and entering all the formulae in their proper
cells. When that's done, just DELETE ROW the left over rows so that Form
2441 begins on row 216.

The final Schedule G steps are to change references in the rest
of the spreadsheet. Cell D45 shows the Schedule G result in the 1040. It
MUST contain the formula +E215. More involved is changing the tax references.

Each Tax Table (X, Y, Z) computes taxes for five lines on Schedule
G. Each of these line numbers changed, of course, THEY planned it that
way. So go to cell D71; in this and in the other three tables, the labels
should be changed by deducting four from the line reference (line 23 becomes
line 19, line 21 changes to line 17, etc., for all five lines). Likewise,
the cells upon which calculations are based changed. For each of the four
tables, the formulae change as follows:
`New Line# Old Cell New Cell`
` 19
E205 E207`
` 17
E203 E205`
` 16
E202 E204`
` 8
E194 E196`
` 10
E196 E198`

For instance, the formula in cell E71 refers to E205 four times. All of these should be changed to E207. This repeats for each line and for each Tax Table. It goes quite quickly after you do the first one.

**FORM 2441**

The credit for child care was also simplified. First change labels
referring to 82 and 83 to name 83 and 84 (cells A232, et. seq.). Then change
cell A234 to read 9 TOTAL CREDIT 1040, LN 41. DELETE ROW the remaining
four lines (Tax ... through Deductible). Go to cell D48 in the 1040 and
enter the formula + E234.

See the HELP page in this issue for more tips about typing in the tax template.

Listings:

TABLE X

TABLES Y

TABLE Z

SCHEDULE G

FORMULAE FOR TABLE G