Staff Review Form With Answer Key
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Make edits, fill in missing information, and update formatting in US Legal Forms—just like you would in MS Word.
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If this form requires notarization, complete it online through a secure video call—no need to meet a notary in person or wait for an appointment.
We protect your documents and personal data by following strict security and privacy standards.
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FAQ
The required addback is the amount of the state income tax deduction claimed on the taxpayer's federal return or the amount by which a taxpayer's total itemized deductions exceed the standard deduction otherwise allowable to the taxpayer, whichever is less.
For 2020, Taxpayer has a $159,000 bonus depreciation addback. For 2021, Taxpayer has a $641,000 bonus depreciation addback minus the $320,000 deduction otherwise permitted for Indiana purposes, for a net 2021 adjustment of $321,000.
Meal Deduction Add-Back (3-digit code: 149) If you: ? claimed a deduction for meal expenses with regard to food and beverages provided by a restaurant in computing your federal taxable income; AND ? the deduction would have been limited to 50% of the meal expenses if the expenses had been incurred before Jan.
Tax Add-Back If you claimed a deduction on a Schedule C, C-EZ, E, or F for taxes paid based on, or measured by income and levied at a state level by any state in the U.S., you must add this deduction back to your Indiana return. DO NOT INCLUDE PROPERTY TAXES ON THIS LINE.
Meal Deduction Add-Back (3-digit code: 149) 1, 2021, add back the amount deducted for federal purposes in excess of 50% of the food or beverage expenses.
A new deduction (634) is available to deduct certain expenses for which a deduction is not permitted for federal income tax purposes because an employer claimed a COVID-related employee retention credit.