Line 16a

If you claimed an itemized deduction for gifts to charity by cash or check on your federal income tax return, enter the amount of any contributions, included in the total amount reported on federal Schedule A, line 11, that you elected to treat as qualified contributions.

If you did not claim an itemized deduction for gifts to charity on your federal income tax return, calculate the amount to enter on line 16a of Form IT-196 as if you had, using the 2023 instructions for federal Schedule A.

The amount reported on line 16a cannot be greater than the amount reported on line 16.