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Enter Tax – Instructions for Line 25


Full-year residents: Subtract line 24 from line 23 and enter the result. Do not enter an amount less than zero. Complete the rest of the return.

Nonresidents and part-year residents: Subtract line 24 from line 23 and enter the result on TC-40B, Non or Part-year Resident Schedule, line 36. Do not enter an amount less than zero. Complete TC-40B and enter the tax from TC-40B, line 37 on TC-40, line 25. Complete the rest of the return.

See instructions for TC-40B, Non or Part-year Resident Schedule.