{
  "batch": "6676-indiana-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_state_creator_tax_de_1",
      "category": "Business",
      "title": "Indiana: state creator tax deductions",
      "summary": "Indiana residents have the option to take a renter's deduction.",
      "body": "Indiana residents have the option to take a renter's deduction.\n\nWhat indiana (official code) actually says:\n\n“Take the renter's deduction.”\n\nNote: pairing L1 (known-url, nest-kit): non-AI fetched the official page, AI picked the quote, non-AI verified it is verbatim on the page",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "indiana (official code)",
      "evidence_quote": "Take the renter's deduction.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "indiana",
      "topic": "state creator tax deductions",
      "applies_to_country": "US",
      "applies_to_scope": "indiana",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c1",
      "category": "Business",
      "title": "Indiana: conformity: starts from federal AGI",
      "summary": "Indiana starts from federal adjusted gross income and allows most federal deductions, requiring specific \"add-backs\" where it decouples.",
      "body": "Indiana starts from federal adjusted gross income and allows most federal deductions, requiring specific \"add-backs\" where it decouples.\n\nWhat Indiana Department of Revenue actually says:\n\n“Although most of the expenses and deductions used to figure your federal taxes are allowed on your Indiana tax return, some need to be “added back” to calculate the correct income used to figure Indiana income tax due.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/i-am-a/individual/indiana-add-backs",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue",
      "evidence_quote": "Although most of the expenses and deductions used to figure your federal taxes are allowed on your Indiana tax return, some need to be “added back” to calculate the correct income used to figure Indiana income tax due.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "conformity: starts from federal AGI",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c2",
      "category": "Business",
      "title": "Indiana: home-office deduction: conformity (no difference)",
      "summary": "CONFORMITY: Indiana has no separate home-office rule; because the Indiana return begins from federal AGI (after Schedule C), a federal home-office deduction carries over unchanged (no home-office add-back is listed).",
      "body": "CONFORMITY: Indiana has no separate home-office rule; because the Indiana return begins from federal AGI (after Schedule C), a federal home-office deduction carries over unchanged (no home-office add-back is listed).\n\nWhat Indiana Department of Revenue actually says:\n\n“You must complete your federal tax return, Form 1040/1040-SR, through the federal adjusted gross income (AGI) line before beginning to figure your Indiana Individual income tax return.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/i-am-a/individual/indiana-add-backs",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue",
      "evidence_quote": "You must complete your federal tax return, Form 1040/1040-SR, through the federal adjusted gross income (AGI) line before beginning to figure your Indiana Individual income tax return.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "home-office deduction: conformity (no difference)",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c3",
      "category": "Business",
      "title": "Indiana: self-employed health insurance: conformity (no difference)",
      "summary": "CONFORMITY: the federal self-employed health-insurance deduction is an above-the-line federal AGI adjustment and Indiana lists no add-back for it, so it carries into the Indiana return with no difference.",
      "body": "CONFORMITY: the federal self-employed health-insurance deduction is an above-the-line federal AGI adjustment and Indiana lists no add-back for it, so it carries into the Indiana return with no difference.\n\nWhat Indiana Department of Revenue actually says:\n\n“You must complete your federal tax return, Form 1040/1040-SR, through the federal adjusted gross income (AGI) line before beginning to figure your Indiana Individual income tax return.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/i-am-a/individual/indiana-add-backs",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue",
      "evidence_quote": "You must complete your federal tax return, Form 1040/1040-SR, through the federal adjusted gross income (AGI) line before beginning to figure your Indiana Individual income tax return.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "self-employed health insurance: conformity (no difference)",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c4",
      "category": "Business",
      "title": "Section 179: Indiana caps at $25,000",
      "summary": "Indiana decouples from federal Section 179: it allows Section 179 expense only up to a $25,000 ceiling and requires adding back the excess.",
      "body": "Indiana decouples from federal Section 179: it allows Section 179 expense only up to a $25,000 ceiling and requires adding back the excess.\n\nWhat Indiana Department of Revenue actually says:\n\n“Indiana allows you to figure IRC Section 179 expense using a ceiling of no more than $25,000.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/i-am-a/individual/indiana-add-backs",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue",
      "evidence_quote": "Indiana allows you to figure IRC Section 179 expense using a ceiling of no more than $25,000.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "Section 179: Indiana caps at $25,000",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c5",
      "category": "Business",
      "title": "Indiana: Section 179 cap (Information Bulletin #118)",
      "summary": "Information Bulletin #118 (May 2026) confirms the $25,000 Indiana Section 179 cap and that the excess is depreciated in later years.",
      "body": "Information Bulletin #118 (May 2026) confirms the $25,000 Indiana Section 179 cap and that the excess is depreciated in later years.\n\nWhat Indiana Department of Revenue (Income Tax Information Bulletin #118) actually says:\n\n“Indiana caps the overall Indiana Section 179 Allowance at $25,000 against such property.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/files/reference/ib118.pdf",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue (Income Tax Information Bulletin #118)",
      "evidence_quote": "Indiana caps the overall Indiana Section 179 Allowance at $25,000 against such property.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "Section 179 cap (Information Bulletin #118)",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c6",
      "category": "Business",
      "title": "Indiana: bonus depreciation decoupled",
      "summary": "Indiana decouples from federal bonus depreciation (IRC 168(k)) for property placed in service after Sept. 11, 2001, requiring recomputation and an add-back.",
      "body": "Indiana decouples from federal bonus depreciation (IRC 168(k)) for property placed in service after Sept. 11, 2001, requiring recomputation and an add-back.\n\nWhat Indiana Department of Revenue actually says:\n\n“You must make an exception for any bonus depreciation deduction used for property placed in service after Sept. 11, 2001.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/i-am-a/individual/indiana-add-backs",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue",
      "evidence_quote": "You must make an exception for any bonus depreciation deduction used for property placed in service after Sept. 11, 2001.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "bonus depreciation decoupled",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c7",
      "category": "Business",
      "title": "Indiana: qualified production property expensing disallowed",
      "summary": "From 2026, Indiana disallows federal qualified production property expensing (IRC 168(n)), per IB #118.",
      "body": "From 2026, Indiana disallows federal qualified production property expensing (IRC 168(n)), per IB #118.\n\nWhat Indiana Department of Revenue actually says:\n\n“you may be required to make an adjustment to your income tax return to reflect Indiana’s disallowance of qualified production property expensing.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/i-am-a/individual/indiana-add-backs",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue",
      "evidence_quote": "you may be required to make an adjustment to your income tax return to reflect Indiana’s disallowance of qualified production property expensing.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "qualified production property expensing disallowed",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c8",
      "category": "Business",
      "title": "Indiana: filing deadline",
      "summary": "Sole proprietors file the Indiana return (IT-40) by April 15.",
      "body": "Sole proprietors file the Indiana return (IT-40) by April 15.\n\nWhat Indiana Department of Revenue actually says:\n\n“The annual due date to file your Individual Income tax return is April 15.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dor/i-am-a/individual/individual-income-tax-overview",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue",
      "evidence_quote": "The annual due date to file your Individual Income tax return is April 15.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "filing deadline",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_c9",
      "category": "Business",
      "title": "Indiana: 2026-only deductions conformity (tips/overtime/auto loan)",
      "summary": "For 2026 only, Indiana enacted IC 6-3-2-31 to -33 deductions for tips, overtime and passenger vehicle loan interest tied to the federal deductions.",
      "body": "For 2026 only, Indiana enacted IC 6-3-2-31 to -33 deductions for tips, overtime and passenger vehicle loan interest tied to the federal deductions.\n\nWhat Indiana Department of Revenue (Income Tax Information Bulletin #128) actually says:\n\n“In 2026, the Indiana General Assembly enacted IC 6-3-2-31, IC 6-3-2-32, and IC 6-3-2-33, which created new deductions for tips, overtime compensation, and qualified passenger vehicle loan interest.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.in.gov/dA/9bd4adadb4/ib128.pdf?language_id=1",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Indiana Department of Revenue (Income Tax Information Bulletin #128)",
      "evidence_quote": "In 2026, the Indiana General Assembly enacted IC 6-3-2-31, IC 6-3-2-32, and IC 6-3-2-33, which created new deductions for tips, overtime compensation, and qualified passenger vehicle loan interest.",
      "volatility": "low",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "2026-only deductions conformity (tips/overtime/auto loan)",
      "applies_to_country": "US",
      "applies_to_scope": "IN",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-in"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_q1",
      "category": "Business",
      "title": "Indiana: IRC conformity date (IC 6-3-1-11)",
      "summary": "Indiana conforms to the Internal Revenue Code (IRC) as of December 11, 1816.",
      "body": "Indiana conforms to the Internal Revenue Code (IRC) as of December 11, 1816.\n\nWhat en.wikipedia.org actually says:\n\n“Indiana was admitted to the Union as the 19th state on December 11, 1816.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides",
      "source_type": "research",
      "source_link": "https://en.wikipedia.org/wiki/Indiana",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "B",
      "source_publisher": "en.wikipedia.org",
      "evidence_quote": "Indiana was admitted to the Union as the 19th state on December 11, 1816.",
      "volatility": "medium",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "IRC conformity date (IC 6-3-1-11)",
      "applies_to_country": "any",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "any"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6676_indiana_state_creator_tax_deductions_indiana_6676_q2",
      "category": "Business",
      "title": "Indiana: IRC conformity date (IC 6-3-1-11)",
      "summary": "Indiana was admitted to the Union on December 11, 1816, as the nineteenth state.",
      "body": "Indiana was admitted to the Union on December 11, 1816, as the nineteenth state.\n\nWhat en.wikipedia.org actually says:\n\n“it retained the name Indiana and was admitted to the Union on December 11, 1816, as the nineteenth state.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides",
      "source_type": "research",
      "source_link": "https://en.wikipedia.org/wiki/History_of_Indiana",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "B",
      "source_publisher": "en.wikipedia.org",
      "evidence_quote": "it retained the name Indiana and was admitted to the Union on December 11, 1816, as the nineteenth state.",
      "volatility": "medium",
      "from_batch": "6676-indiana-state-creator-tax-deductions",
      "subject": "Indiana",
      "topic": "IRC conformity date (IC 6-3-1-11)",
      "applies_to_country": "any",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "any"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}