State Form 54259 - Schedule In-2058sp - Nonresident Military Spouse Earned Income Deduction - 2014 Page 2
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1
2Instructions for the Nonresident Military Spouse Earned Income Deduction
Based on provisions within the Military Spouse Residency Relief
Line 3 – Add lines 1 and 2 and enter the total here. This is your
Act of 2009 (Public Law No. 111-97), a spouse of a nonresident
deduction. Enter this amount on Indiana Schedule C: Deductions,
military servicemember may not owe tax to Indiana on earned
under line 11. Identify this deduction by using the 3-digit code
income from Indiana sources.
number 625.
Important: If any of the conditions above change, you will no
The spouse may claim Indiana-source earned income* as a
deduction if:
longer be eligible for the deduction of Indiana-source earned
•
Indiana is not the military servicemember’s state of domicile
income. Only the income earned up to the time the condition
as reported on the servicemember’s Form DD-2058;
changed will be exempt.
•
The military servicemember and spouse are domiciliaries of
the same state;
Example. Mary was assigned to a post overseas, and left Indiana
•
The military servicemember is in Indiana on military orders;
on October 1; Tom remained in Indiana. $24,000 of Tom’s $32,000
•
The military servicemember’s spouse is in Indiana in order
total wage income was earned before October 1. His deduction is
to live with the servicemember, and resides at the same
limited to $24,000.
address; or
•
The military servicemember and spouse live together in a
Part 2: Additional Information
state other than Indiana, but the servicemember’s spouse
Line 1 – Enter the 2-letter code of the spouse’s state of domicile in
works in Indiana; and
the box.
•
The Indiana-source income is included on Indiana Schedule
A on line 1B, 2B and/or 7B.
Example. Tom should enter KS for Kansas.
*Earned income for purposes of this deduction includes:
Line 2 – Tell us if you are including the Indiana-source earned
•
Wages, salaries, tips and other compensation from Indiana
income on your state of domicile’s tax return.
sources, and/or
•
Income from a sole proprietorship (reported on federal
Example. Tom and Mary are domiciliaries of Kansas. They filed a
Schedule C or C-EZ) from Indiana sources.
tax return with Kansas, and included the Indiana-source income
on the tax return. Tom should check the Yes box.
Important: You must enclose a copy of the military servicemem-
ber’s W-2 when claiming this deduction.
Note: If you answered No or N/A to the question on line 2, include
an explanation.
Part 1: Figure your deduction
Line 1 – Enter the amount of the military servicemember’s
Final thoughts
spouse’s Indiana-source earned wages, salaries, tips and other
Remember, you must enclose a copy of the military servicemem-
compensation reported on Schedule A, line 1B or line 2B. DO
ber’s W-2 when claiming this deduction. Otherwise, the deduction
NOT include any servicemember’s income reported on these
will be denied.
lines.
Get Information Bulletin #27 at for
Example. Mary is a military servicemember. She is stationed
additional information.
in Indiana, and her husband Tom resides with her in Indiana.
Her state of domicile on Form DD-2058 is Kansas. Tom’s state
of domicile is also Kansas. Tom meets the requirements to be
eligible to claim this deduction. He earned $32,000 wage income
while working in Indiana during the year, and included that income
on Schedule A, Line 1B. He should enter $32,000 on line 1.
Line 2 – Enter the amount of the military servicemember’s
spouse’s Indiana-source sole proprietorship income reported on
Schedule A, line 7B. DO NOT include any servicemember’s sole
proprietorship income included on line 7B.
Example. The same set of circumstances as the example above,
except Tom has $27,000 sole proprietorship income from Indiana
sources, and no wage income. He reported the $27,000 income
on Schedule A, line 7B. Mary did not have any sole proprietor
income. Tom should enter $27,000 on lines 2a and 2b.
*24100000000*
24100000000
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