I prepare the tax return for a retired relative. She itemizes. I'd forgotten to deduct Part B and Part D premiums when itemizing her medical expenses.
I create formulas in spreadsheets for the Social Security Benefits worksheet Line 6b and the Qualified Dividends and Capital Gain Tax Worksheet Line 16.
She'd already submitted her taxes, but I redid them with the higher itemized deductions.
According to the Qualified Dividends worksheet, she owed a few hundred more in federal taxes with the higher itemized deduction!
I've really never studied how Qualified Dividends are supposed to work. There must be a capital gain phase out I'm not aware of.
I don't think I made an error in the spreadsheet calculations. I checked it multiple times for the same result.