Most income reported on the federal return is automatically included on the Indiana resident return. This section is used to report deductions and other subtractions that Indiana allows when calculating Indiana taxable income.
Program Entry
Indiana Return → Subtractions from Income
The Following Information Can Be Added
Renters Deduction
A deduction available to qualifying taxpayers who paid rent on their principal place of residence in Indiana.
Residential Property Tax Deduction
A deduction for eligible property taxes paid on an Indiana residence.
Active Duty, National Guard, and Reserve Military Income
Qualifying military pay may be eligible for an Indiana deduction.
Private School/Homeschool Deduction
A deduction of up to $1,000 per qualifying child for eligible private school or homeschool expenses.
Indiana Net Operating Loss Deduction
An Indiana net operating loss carryover deduction from a prior year.
Railroad Retirement Income
A deduction for qualifying railroad retirement benefits included in federal income.
Military Retirement and Survivor's Benefits Deduction
A deduction for qualifying military retirement income and survivor's benefits included in federal income.
Disability Retirement Deduction
A deduction for qualifying disability retirement income.
Other Deductions
Additional Indiana deductions that do not fall into one of the categories listed above.
Adoption Exemption
An exemption for qualifying adopted children.
Notes
- Most deductions require supporting documentation and should only be entered if the taxpayer qualifies.
- Some deductions are limited by Indiana law and may not be available to all taxpayers.
- Military pay, military retirement income, and survivor's benefits may qualify for different Indiana deductions. Review each option carefully before making an entry.
- Retain records supporting any deduction claimed on the Indiana return.