Enter other income or adjustments not reported on lines 1-10 which have not already been included on IA 1040, line 2. Write an explanation of the type of adjustment on a separate form or schedule. Column A should be used to report additions to federal total income and Column B should be used to report subtractions from federal total income. Report all amounts as a positive number. Examples of income or adjustments to be reported include:

← Line 10: Federal Net Operating Loss prior to 1/1/23 a. Babysitting income →