Figure the tax on the amount on line 3 using the 2007 Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet, or Foreign Earned Income Tax Worksheet from the 2007 Instructions for Form 1040. The tax can also be figured on the Schedule D Tax Worksheet in the 2007 Instructions for Schedule D. Enter the tax on line 4.
If you use the Foreign Earned Income Tax Worksheet, enter the amount from Schedule J, line 3, on line 3 of the worksheet. Do not complete lines 1 and 2 of the worksheet.