Generally, Indiana does not allow you to claim itemized deductions from federal Schedule A. However, if you reported recovered itemized deductions as other income on your current year federal Form 1040 (line 21), use that amount as a deduction on this line. (A recovery is a return of an amount you deducted in an earlier year. The most common recoveries are refunds (see Schedule 1, line 3), reimbursements, and rebates of deductions previously itemized on federal Schedule A.)

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