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Thank you so much for that information!!!! I really appreciate your extra time in trying to help in this matter. You rock!! I have reached out to Indiana Dept of Revenue last Friday with the list of defrauded schools. Below is the email I received back from them. 
 

For student loan discharges such as the ones listed below, Indiana will follow the same treatment as the IRS for inclusion/exclusion of income from the discharged debt.  In other words, no Indiana addback is required for discharges due to borrower’s defense or similar misconduct.

 

Thank you,

 

Jeff Raney

Tax Policy Division

Indiana Department of Revenue