In the instructions for form 1040, there is an “Itemized Deductions Worksheet—Line 29” which has

```
line10: Divide line 9 by 1.5
line11: Subtract line 10 from line 9
```

According to the above, if line9 = x, then line10 = x/1.5 and line11 = x - x/1.5 = x/3

So, why didn’t they just say

```
line11: Divide line 9 by 3
```

Am I missing something?

*FYI: line10 is not used in the remainder of the worksheet, only line11 is, so I don’t see the rationale for calculating it.*