Instructions For Schedule In-155 - Federal Itemized Deductions Addback - 2017
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1SCHEDULE IN-155
Federal Itemized Deductions Addback
Who must file Schedule IN-155?
If you itemized your deductions on your 2017 federal Form 1040, Line 40
Do not file this form if you used the federal standard deduction.
The amount of state and local income taxes from federal adjusted gross income for the taxable year is required to be
added back to Vermont Taxable Income. However, the amount is limited to that which will reduce total itemized
deductions below the standard deduction.
PART A 2017 State and Local Income Tax Addback
Line 1
Enter amount of itemized deductions from federal Form 1040, Schedule A, Line 29.
Line 2
Enter allowable federal standard deduction for your filing status.
For those born before January 2, 1953 or blind and entry
on federal Form 1040, Line 39a is
Standard
1
2
3
4
Single
6,350
7,900
9,450
n/a
n/a
OR
Married Filing Jointly or Qualifying Widow(er)
12,700
13,950
15,200
16,450
17,700
Married Filing Separately
6,350
7,600
8,850
10,100
11,350
Head of Household
9,350
10,900
12,450
n/a
n/a
Line 3
Subtract Line 2 from Line 1.
Line 4
Enter amount of state and local income taxes from federal Form 1040, Schedule A, Line 5a. If your itemized
deductions are limited, see the Schedule IN-155 Worksheet for Limited Itemized Deductions (Lines 4 and 10) on
our website for further instructions.
Line 5
Enter amount of medical and dental expenses from the federal Form 1040, Schedule A, Line 4. If your itemized
deductions are limited, see Schedule IN-155, Worksheet for Limited Itemized Deductions at
for further instructions.
Line 6
Enter the amount of gifts to charity from federal Form 1040, Schedule A, Line 19. If your itemized deductions are
limited, see Schedule IN-155 Worksheet for Limited Itemized Deductions at for further
instructions.
Line 7
Add Lines 4 through 6.
Line 8
Subtract Line 7 from Line 1 of this schedule.
Line 9
Multiply Line 2 of this schedule by 2.5.
Line 10
Subtract Line 9 from Line 8. If negative, enter -0-.
Line 11
Add the lesser of Line 3 or Line 4 to Line 10. Enter this amount on Form IN-111, Line 12c.
2017 Schedule IN-155 Instructions
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