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if you already paid full cares act on Indiana state on 2020 , you have to amend refund money back on that year 2020 ...but i just found out Indiana form IT-40 , schedule 1 -line 6-i can negative add back :code 147 ...2/3 money over paid on 2020 so i don't need to file amend ..i doesn't know it work or not but both federal and Indiana state return electronic filling had been accepted.