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 40. Do not enter an amount less than zero. Complete TC-40B and enter the tax from TC-40B, line 41 on TC-40, line 25. Complete the rest of the return.
See instructions for TC-40B, Non or Part-year Resident Schedule.