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Deductions & credits
In general, Indiana starts with the federal adjusted gross income and does not appear to add QCDs back to state income. So, in the simple case, Indiana does not require that you pay state tax on the QCD.
I did see a note on a 2019 form that if any part of the QCD causes a state credit, then none of the QCD is deductible (i.e. 100% taxable).
I do not know on what occasions a charitable contribution would give rise to an Indiana credit, so this may be a moot point.
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‎April 13, 2021
3:51 PM