Line 14: How do the lines compare?

See below to find how line 14 is determined.

Line 14a: Line 12b is less than or equal to line 13.

We will select the checkbox for line 14a if line 12b is less than or equal to line 13. On the top of page 1, we will check box 1, there is no presumption of abuse.

If 14a is checked, go to Part 3. Do NOT fill out or file Official Form 122A-2.

**We will not generate Form 122A-2 if the checkbox for line 14a is marked.

Line 14b: Line 12b is more than line 13.

We will select the checkbox for line 14b if line 12b is more than line 13. On the top of page 1, we will check box 2, the presumption of abuse is determined by Form 122A-2.

If 14b is checked, go to Part 3 and fill out Form 122A–2.