Carl
Level 15

Deductions & credits

In researching Indiana, I

You're mixing apples and peanut butter here. The IRS could care less and is not bound by "any" lower authority ruling below that of a federal court. It "may" be applicable and enforceable on state taxes. But what any state may say, do, or decree does not apply to your federal return.  The IRS has their own rules on all this. That's the bottom line.