itonewbie
Level 15

@Musictax I think @tsnickers may have mixed up UBT with GCT.  Credit for GCT is claimed on IT-222, which flows through to IT-201 ATT, Line 8a.  Unlike credit for UBT, credit for GCT phases out between taxable income of $35k and $100k, which could easily trigger double taxation for a lot of folks.

Hope this helps.

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Still an AllStar