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Federal Income Tax Refund. As a general rule, there will be no entry here unless you amended your federal return for a prior year due to an investment credit carry-back or a net operating loss carry back which resulted in you receiving a Federal Income Tax refund for the prior year.
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Disabled Access Credit Modification. Amount of any depreciation deduction or business expense deduction claimed on your federal return that was used to determine the Disabled Access Credit on Schedule K-37.
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Partnership, S Corporation or Fiduciary Adjustments. If you received income from a partnership, S corporation, joint venture, syndicate, estate or trust, enter your proportionate share of any required addition adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine these amounts.
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Community Service Contribution Credit. The amount of any charitable contribution claimed on your federal return used to compute the Community Service Contribution Credit on Schedule K-60.
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Swine Facility Improvement Credit. The amount of any costs claimed on your federal return and used as the basis for this credit on Schedule K-38.
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Habitat Management Credit. The amount of any real estate taxes and costs claimed on your federal return used to determine the credit on Schedule K-63.
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Learning Quest Education Savings Program. The amount of any "nonqualified withdrawal" from the Learning Quest Education Savings Program.
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Small Employer Health Insurance Contribution Credit: Reduce the amount of expense deduction that is included in federal adjusted gross income by the dollar amount of the credit claimed.