Code 142 is for Excess Federal Interest Deduction Modifications per the IN Form 65 instructions (see on page 9 of this PDF:(
"Excess Federal Interest Deduction Modification (3-digit code: 142) - IRC Section 163(j) limits the federal interest deduction for most business interest to 30% of adjusted taxable income plus business interest. However, Indiana decoupled from this provision. Subtract an amount equal to the amount disallowed as a federal deduction for excess business interest in the year in which the interest was first paid or accrued. Add back any amount of excess taxable income (as defined in IRC Section 163(j)(4)(C)) determined at the entity level.business interest expense deduction limited (i.e., not allowed) for federal purposes, but allowable as deduction for Indiana."
Because your entry is a negative number, it is a subtraction and thus is likely the excess business interest you couldn't deduct for federal purposes. Try to enter the amount without the minus sign in the section on subtractions, and check to make sure that amount was subtracted from federal income.
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