Enlarge image | Schedule A Indiana Department of Revenue Enclosure Form IT-40PNR Schedule A, Section 1: Income or Loss Sequence No. 01 State Form 48719 (R23 / 9-24) (Complete Proration, Section 2 and Section 3 on back.) 2024 Page 1 of 2 Name(s) shown on IT-40PNR Your Social Security Number Section 1 – Income or (Loss) Enter in column A the same income or loss you reported on your 2024 federal income tax return, Form 1040, Form 1040-SR, and Form 1040 Schedule 1 (except for line 19B and/or a net operating loss carryforward on line 20B; see instructions). Round all entries. Column A Column B Income from Federal Return Income Taxed by Indiana 1. Your wages, salaries, tips, commissions, etc ____________ 1A .00 1B .00 2. Spouse’s wages, salaries, tips, commissions, etc ________ 2A .00 2B .00 3. Taxable interest income ____________________________ 3A .00 3B .00 4. Dividend income __________________________________ 4A .00 4B .00 5. Taxable refunds, credits, or offsets of state and local taxes from your federal return ________________ 5A .00 5B .00 6. Alimony received__________________________________ 6A .00 6B .00 7. Business income or loss from federal Schedule C ________ 7A .00 7B .00 8. Capital gain or loss from sale or exchange of property from your federal return ___________________ 8A .00 8B .00 9. Other gains or (losses) from Form 4797 ________________ 9A .00 9B .00 10. Taxable IRA distribution ____________________________ 10A .00 10B .00 11. Taxable pensions and annuities ______________________ 11A .00 11B .00 12. Net rent or royalty income or loss reported on federal Schedule E ________________________________ 12A .00 12B .00 13. Income or loss from partnerships _____________________ 13A .00 13B .00 14. Income or loss from trusts and estates _________________ 14A .00 14B .00 15. Income or loss from S corporations ___________________ 15A .00 15B .00 16. Farm income or loss from federal Schedule F ___________ 16A .00 16B .00 17. Unemployment compensation _______________________ 17A .00 17B .00 18. Taxable Social Security benefits ______________________ 18A .00 18B .00 19. Indiana apportioned income from Schedule IT-40PNRA ___________________________________________________________ 19B .00 20. Other income reported on your federal return ____________ 20A .00 20B .00 List source(s). (Do not include federal net operating loss in Column B. See instructions.) 21. Subtotal: add lines 1 through 20 ______________________ 21A .00 21B .00 *23424111694* 23424111694 |
Enlarge image | Schedule A Indiana Department of Revenue Enclosure Form IT-40PNR Schedule A, Proration Sequence No. 01A (continued) 2024 Page 2 of 2 Section 2: Adjustments to Income Proration Section – See instructions. 21C. Note: Nonresident military personnel see special instructions and complete worksheet ________ 21C .00 21D. For all other individuals, divide the amount on line 21B by the amount on line 21A (see instructions if either line 21A and/or 21B are less than zero). Please round your answer to a decimal followed by three numbers. Example: $3,100 ÷ $8,000 = .3875, which rounds to .388 (do not enter a number greater than 1.00). Enter result here and on Schedule D, line 8 ____________________ 21D . Section 2 – Adjustments to Income Note: Enter in Column A only those deductions claimed on your 2024 federal income tax return, Form 1040, Form 1040-SR, and Form 1040, Schedule 1, Part II. Round all entries. Column A Column B Federal Adjustments Indiana Adjustments 22. Educator expenses (see instructions) __________________ 22A .00 22B .00 23. Certain business expenses of reservists, performing artists, etc ______________________________ 23A .00 23B .00 24. Health savings account deduction ____________________ 24A .00 24B .00 25. Moving expenses (see instructions) ___________________ 25A .00 25B .00 26. Deductible part of self-employment tax _________________ 26A .00 26B .00 27. Self-employed, SEP, SIMPLE, and qualified plans ________ 27A .00 27B .00 28. Self-employed health insurance deduction ______________ 28A .00 28B .00 29. Penalty on early withdrawal of savings _________________ 29A .00 29B .00 30. Alimony paid _____________________________________ 30A .00 30B .00 31. IRA deduction ____________________________________ 31A .00 31B .00 32. Student loan interest deduction (see instructions) ________ 32A .00 32B .00 33. Reserved for future use ____________________________ 33A .00 33B .00 34. Other (see instructions) 34A .00 34B .00 35. Add lines 22 through 34 ____________________________ 35A .00 35B .00 Section 3 – Totals 36. Subtract line 35 from line 21 of Section 1. Carry amount from line 36B to Form IT-40PNR, line 1 _________ 36A .00 36B .00 *23424121694* 23424121694 |