Line 5. Additions to Income

Enter the total from TC-40A, Part 1.

Complete TC-40A, Part 1 if you have any of the following additions to income:

Lump sum distribution

Medical care savings account (MSA) addback

my529 addback

Child's income excluded from parent's return

Municipal bond interest

Untaxed income of a resident trust

Untaxed income of a nonresident trust

Payroll Protection Program grant or loan addback

Equitable adjustments

Tax paid on behalf of a pass-through entity taxpayer