DOR Taxation web site


The following subtractions are reported on the 104 form. Please refer to the form to determine which line you need to enter the subtraction amount.

Common Subtractions (See the 104 form to determine which line to report the subtraction. Do not use the Other Subtractions line for these subtractions.)

Other Subtractions

(Report these under the Other Subtractions line.)

Please see the Corporation Subtractions Web page  for details on any subtraction related to Corporation Income.