Screen HIAdjC - Hawaii Adjustments and Dividends (1120)

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Additions

Federal deductions not allowable or allowable only in part
The application automatically transfers the domestic production activities deduction to this statement.
Other adjustments
Charitable contributions and tax-exempt interest are transferred to this statement from the federal return.

Subtractions

Other deductions
The application automatically transfers the following items from the federal return to this statement.
  • Credit for small employer health insurance premiums
  • Credit to holders of tax credit bonds
  • Disabled access credit
  • Employer childcare credit
  • Employer tip credit tax expense reduction
  • Energy efficient home credit
  • Income from the biofuel producer credit
  • Income from the biodiesel fuel credit
  • Low sulfur diesel fuel credit
  • Orphan drug credit
  • Research credit
  • Section 179 Recapture
  • Section 280F Recapture
  • Small employer pension plan credit
  • Total qualified employment credit wages
Entertainment subject to 50% limit
The application automatically transfers 100% of the entertainment expenses from the federal return to this field and reduces this amount to 50 percent when calculating other deductions or adjustments.

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