Line
1
Step
4
Step Subject
Taxable Income
Instruction Year
2023
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.