That’s not actually correct either.
For a disabled spouse take your BPA and add $2,499 to it, then minus your spouses net income. This is the number that goes on line 30300.
If you use forms, it’s not as basic as just applying $2,499 to line 30300. You actually have to add your bpa to $2,500 and subtract your spouses net income. That’s the number that goes on line 30300.
Then on line 30425 you take $26,782 minus your spouses net income (if you’re claiming ccc for a disabled spouse). Use either this number or $7,999 depending on which number is lower and then minus the number on line 30300. That’s the number that is put on line 30425.
