Form Rev-489 - Instructions For Pa-40 Schedule Ue - Individual Income Tax Return - 2016 Page 7
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7even if reporting the expense as a
equipment required to be purchased
LINE 23
miscellaneous expense in Part C on
by an employee to perform the duties
Side 1 of this PA-40 Schedule UE. If
of the employment.
Add Lines 20, 21 and 22 and enter the
the answer is YES, continue. If the
result here and on Line F on Side 1 of
Column (a)
answer is NO, education expenses
this PA-40 Schedule UE.
Enter the description(s) of the property
may not be claimed.
being depreciated.
PART G, DEPRECIATION
LINES F2 AND F3
Column (b)
EXPENSES
Enter the date the property being
Answers to questions F2 and F3 must
depreciated was acquired.
Depreciation is the amount of expense
also be provided. If the answer is NO
claimed over the useful life of property
Column (c)
to both questions, continue. If the
used in performing the duties of
Enter the cost or adjusted basis of the
answer is YES to either question, no
employment. A depreciation expense
property being depreciated.
education expenses may be claimed.
is allowable if the property:
Column (d)
Enter the name of the college, univer-
● Has a useful life exceeding one
sity, or educational institution attended,
Enter the depreciation method chosen
year; and
and the specific course of study. All
for calculating the depreciation
● Is required to be regularly and
expense.
education expenses must meet the
predominantly used to perform the
requirements described above.
duties of employment; and
IMPORTANT: Once a deprecia-
● Is required and not provided or
tion method has been selected, it
LINE 20
supplied by the employer.
must be consistently used and may not
change without permission from the PA
PA law allows generally accepted
Enter the amount of tuition or fees
Department of Revenue.
depreciation methods and current
actually paid.
expensing. PA law does not allow
Column (e)
federal bonus depreciation. PA law
LINE 21
Enter any PA Section 179 expense
limits IRC Section 179 expensing. The
claimed on the asset. Refer to Informa-
department accepts most generally
Enter the costs of books and other
tional Notice Personal Income Tax
accepted methods of calculating
materials required for the courses.
2012-05 - IRC Section 179 Expense
depreciation used for federal purposes.
Deductions for additional information.
LINE 22
Do not use Part G to report
Column (f)
all depreciation. Use Part B for
Enter the amount of depreciation
vehicles and Part D for office or work
Enter the cost of travel to and from the
expense for the year using the depre-
area depreciation of a home. Fair
educational facility. Pennsylvania
ciation method described in Column (d).
market value of property is not an
follows the federal rules for travel
acceptable other basis. Part G may be
expenses for education.
LINE 24
used to report depreciation of office
CAUTION: Travel as educational
furniture, fixtures and equipment used
expenses may not be deducted
Add Columns (e) and (f) and enter the
in the work or office area reported in
even if claiming that the travel itself
Part D. Part G should also be used
total here and on Line G on Side 1 of
constitutes a form of education.
to report depreciation for any other
this PA-40 Schedule UE.
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