Indiana Recovery of Deductions
Indiana Recovery of Deductions
Recovery of Deductions 616
You are not eligible for this deduction if you did not complete the “other income” line on Schedule 1 of your federal Form 1040/1040-SR.
Generally, Indiana does not allow you to claim itemized deductions from federal Schedule A. However, if you reported recovered itemized deductions as “other income” on line 8 of your federal Schedule 1, enter that amount on this line. A recovery is a return of an amount you deducted in an earlier year. The most common recoveries are refunds (see Indiana’s Schedule 2, line 3), reimbursements and rebates of deductions previously itemized on federal Schedule A.
Enter code 616 on Schedule 2 under line 11 if claiming this deduction