Additional Information about the IA 130 (Out-of-State Tax Credit) in Relation to the Wynne Decision

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Additional Information about the IA 130 (Out-of-State Tax Credit) in Relation to the Wynne Decision

If amending prior year returns please note: 

  • For tax years 2013 and 2014 line 4 on the IA 130 will now use line 49 of IA 1040 instead of line 51 to calculate the credit.

  • For tax years 2007 through 2012 line 4 on the IA 130 will now use line 52 of IA 1040 instead of line 54 to calculate the credit.

Tax years 2007 through 2011 might not be eligible for refund due to the normal three (3) year statute of limitations.