Tax year 2023 and later

Official source

For tax year 2023 and later, the addback is required for any single or joint filer whose adjusted gross income exceeds $300,000 and who claims either itemized deductions or the standard deduction on their federal return in excess of the limit shown in the following table.

Deduction Limit for Tax Years 2023 and Later Tax Years Single Filers Joint Filers 2023 – 2025 $12,000 $16,000 2026 and later $1,000 $2,000

The required addback is the amount by which the standard deduction or itemized deductions the taxpayer claims on their federal return exceeds the applicable limit. The addback is required for tax years 2023 and later regardless of whether the taxpayer claims itemized deductions or the standard deduction on their federal return.

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Tax year 2023 and later

Official source

For tax year 2023 and later, the addback is required for any single or joint filer whose adjusted gross income exceeds $300,000 and who claims either itemized deductions or the standard deduction on their federal return in excess of the limit shown in the following table.

Deduction Limit for Tax Years 2023 and Later Tax Years Single Filers Joint Filers 2023 – 2025 $12,000 $16,000 2026 and later $1,000 $2,000

The required addback is the amount by which the standard deduction or itemized deductions the taxpayer claims on their federal return exceeds the applicable limit. The addback is required for tax years 2023 and later regardless of whether the taxpayer claims itemized deductions or the standard deduction on their federal return.