Are you saying that this subtraction is not on form 502SU, or are you saying that it does not appear on line 13 of form 502?
Buried deep in the state instructions is a line that states that if there is only one subtraction for form 502SU, then it is OK to not add that form, but just enter the amount on line 13 on form 502, with the two character code to the left of the amount.
Is this your situation?
@chezpaix
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