Line 22
If the amount on Form IT-201, line 40, is equal to or less than the amount on Form IT-201, line 39, enter the amount from Form IT-201, line 43, on line 22.
If the amount on Form IT-201, line 40, is more than the amount on Form IT-201, line 39, complete the Line 22 worksheet .
Line 22 worksheet 1. Enter the amount from Form IT-201, line 39 1. _______ 2. Enter the amount from Form IT-201, line 41 2. _______ 3. Enter the amount from Form IT-201, line 42 3. _______ 4. Add lines 1, 2 and 3, and enter the total here and on line 22 4. _______