Need help understanding means test (CH13)

[appleae]

I have supplemental self-employment income, and my wife is collecting unemployment benefits. Taxes are not withheld at all, thus we will be paying taxes on all this with the 2009 return. Are we permitted to deduct the estimated taxes we'll be paying somewhere on the means test?

p.s. We are using the NOLO calculator to help us with the standard deduction and then also completing FORM 22C.

[appleae]

Self-employed; deduct for future taxes?

Wife is newly self-employed and also collects unemployment. Taxes are not withheld. Estimated taxes have not been filed yet. Can the future anticipated taxes be deducted as an expense? If not, then the monthly disposable income will come out artificially higher in the means test, but then we'll be stuck with a high tax bill in April 09 that we can't pay.