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Expanded Instructions
  • Line: 1
  • Step: 4
  • Step Subject: Taxable Income

Enter federal total income as reported on federal 1040, line 9.  This information may be needed for taxpayers who claim the nonresident and part-year resident credit (IA 126) or the out-of-state tax credit (IA 130). 

If you were not required to file a federal return you must enter on line 1 the amount that would have been reported on federal 1040, line 9, if a return was required to be filed.