Line 18

If you claimed an itemized deduction for gifts to charity on your federal income tax return and have a carryover from a prior year, enter the amount from federal Schedule A, line 13.

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 18 of Form IT-196 as if you had, using the 2023 instructions for federal Schedule A.