IN – IT-40 and 40PNR Schedule 1 and Schedule B Add Backs

Table Of Contents

Article: 50389

Overview

This screen is used to enter required income add-backs for Indiana taxpayers. Navigationally, it is located under the Indiana General tab.

At the top of the screen is a field for:

  • Tax add-back from certain taxes deducted on federal Sch C, E, or F

Below that are dropdowns and entry fields for up to five additional add-back codes and amounts. If more than five add-backs are needed, click Add Another to expand the form.

Indiana Add-Back Codes

You must select the correct code from the dropdown list and enter the corresponding amount. Available add-back codes include:

  • 108 – Qualified restaurant property add-back
  • 109 – Qualified retail improvement property add-back
  • 110 – Qualified disaster assistance property add-back
  • 111 – Qualified refinery property add-back
  • 112 – Qualified film or television production add-back
  • 113 – Qualified preferred stock add-back
  • 120 – Other (current year conformity) add-back
  • 121 – Qualified environmental remediation add-back
  • 126 – Qualified advance mining safety equipment add-back
  • 129 – Qualified leasehold improvement property add-back
  • 130 – Motorsports entertainment complex add-back
  • 131 – Start-up expenditure add-back
  • 135 – Qualified Electric Utility Amortization add-back
  • 139 – Federal repatriated dividend deduction
  • 142 – Excess federal interest deduction modification
  • 147 – Current year conformity
  • 148 – Student loan payments made by employers add-back
  • 149 – Certain meal expenses add-back
  • 150 – Student loan debt discharged add-back
  • 151 – Modifications from NOL due to excess business loss
  • 153 – Modifications from NOL due to excess inclusion income
  • 154 – Research and experimental expenses amortized for federal

How to Add This Screen

  1. Click on the State Taxes section on the left-hand side of the screen.
  2. Click the link “I’d like to see the forms I’ve filled out or search for a form.”
  3. Use the drop list to select Indiana.
  4. Under the General tab, select IN – IT-40/40PNR – Schedule 1/Schedule B – Add-Backs.
  5. Complete the screen.
  6. Click Save.

Further Information

For full guidance on Indiana income tax add-backs and other filing requirements, visit the
Indiana Department of Revenue – Individuals: https://www.in.gov/dor/individual-income-taxes/

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state tax form tax credit tax deduction dependent refund irs form health insurance schedule k1 estimated tax tax return