Section A1 Instructions

Line 4 and Line 5 – If you have any of the credits listed in this section, complete column (a) through column (c) for each credit in the order listed.

For taxable years beginning on or after January 1, 2024, and before January 1, 2027, if you did not claim all or a portion of the Prison Inmate Labor credit due to the $5,000,000 business credit limitation, only the disallowed portion of the credit may be carried over by the number of taxable years the credit is not allowed.