Disposition not subject to tax (line 5b) To adjust the amount included on line 5a of the 8960 Form, make an entry on line 5b. To figure the amount to enter for line 5b, complete the worksheet (in the 8960 instruction booklet). Start for $0 today Get your maximum refund with all the deductions and credits you deserve Get Started Login Related articles Net Investment Income Tax Line 9b (Form 8960) Can I Itemize on my Rhode Island return if I claimed the standard deduction on the federal return? What is the Residential Energy Credit? What taxes can I deduct on my federal return? Can I claim the Residential Energy Credit?