Enter the following additions to your federal adjusted gross income:
• Individual Development Account. CONTRIBUTORS: Enter the amount of the contribution claimed to the extent the same is the basis for claiming the Individual Development Account Credit on Schedule K-68. ACCOUNT HOLDERS: Enter amounts received as withdrawals that are not used to pay for education expenses; job training costs; purchase of primary residence; or major repairs or improvement to a primary residence.
• Federal Income Tax Refund. As a general rule, there will be no entry here unless you amended your federal return for a prior year due to an investment credit carry-back or a net operating loss carry back which resulted in you receiving a Federal Income Tax refund in 2005 for that prior year.
• Disabled Access Credit Modification. Amount of any depreciation deduction or business expense deduction claimed on your federal return that was used to determine the Disabled Access Credit on Schedule K-37.
• Partnership, S Corporation or Fiduciary Adjustments. If you received income from a partnership, S corporation, joint venture, syndicate, estate or trust, enter your proportionate share of any required addition adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine these amounts.
• Community Service Contribution Credit. The amount of any charitable contribution claimed on your federal return used to compute the Community Service Contribution Credit on Schedule K-60.
• Swine Facility Improvement Credit. The amount of any costs claimed on your federal return and used as the basis for this credit on Schedule K-38.
• Habitat Management Credit. The amount of any real estate taxes and costs claimed on your federal return used to determine the credit on Schedule K-63.
• Learning Quest Education Savings Program. The amount of any "nonqualified withdrawal" from the Learning Quest Education Savings Program.
• Small Employer Healthcare Credit. Reduce the amount of expense deduction that is included in federal adjusted gross income by the dollar amount of the credit claimed.

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