Line 43

Form IT-203 filers: Enter the amount from Form IT-203-B , Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet , Schedule C, line 2. You must first complete all of Schedule C in order to compute the college tuition itemized deduction. If you fail to complete all of Schedule C, your college tuition itemized deduction could be disallowed. See the instructions for Schedule C.

Form IT-201 filers: Leave this line blank and skip to line 44.