回複：趕緊報名參加ESL班吧！

There is no words"enter the amount" on line 30   It has nothing to do with ESL.

 

 

 

The following very clear instructions. 

If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, enter the amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.) .....

1

2

Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If zero or less, enter -0-..........................