Tax year 2022

For tax year 2022 only, the addback is required for any single or joint filer whose adjusted gross income exceeds $400,000 and who claims itemized deductions on their federal return in excess of the limit shown in the following table.

Deduction Limit for Tax Year 2022 Filing Status Limit Single $30,000 Joint $60,000

The required addback is the amount by which the itemized deductions the taxpayer claims on their federal return exceeds the applicable limit. The addback is not required for tax year 2022 for any taxpayer who claims the standard deduction on their federal return.