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Expanded Instructions
  • Line: 2
  • Step: 4
  • Step Subject: Taxable Income
  • Instruction Year: 2023

Enter your federal taxable income as reported on Federal 1040, line 15.

If you were not required to file a federal return you must enter on line 2 the amount that would have been reported on federal 1040, line 15, if a return was required to be filed.