After following jeffmcpa 's steps then using a multi-column spreadsheet make your own chart of the income and w/h items in his and her and one/half columns. The totals of these columns will need to match finished return. Attach this spreadsheet as a pdf to return.

Enter w-2 etc for your taxpayer. Use the Other income line to increase or decrease income to match. The w/h total may have to be input at the lesser amount on a W-2 because a negative w/h does not work. It is a royal pain if they have to MFS. Good Luck.