Form 740-Np - Kentucky Income Tax Return Nonresident Or Part-Year Resident - 2012 Page 50

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Fill out Form 2106 if your employer paid you for any of your
Expenses NOT Subject to the 2 Percent Limit
job–related expenses reportable on Line 24.
Gambling losses to the extent of Kentucky gambling
winnings. Gambling winnings must be included on Form
Enter the amount of unreimbursed employee business expenses
740-NP, Section D, Line 15. (Note: Gambling losses must
from Form 2106 or 2106-EZ on Line 24 of Schedule A.
be verified by supplemental records. These include a
diary and unredeemed tickets, payment slips and winning
statements.)
If you do not have to fill out Form 2106 or 2106-EZ, list the type
and amount of your expenses in the space provided. If you
Federal estate tax on income in respect of a decedent.
need more space, attach a statement showing the type and
Amortizable bond premium on bonds acquired before
amount of the expense. Enter one total on Line 24.
October 23, 1986.
Deduction for repayment of amounts under a claim of right
Line 25—Use this line to report tax return preparation fees
if more than $3,000. See federal Publication 525.
paid during the taxable year including fees paid for filing your
return electronically.
Unrecovered investment in a pension.
Impairment-related work expenses of a disabled person.
Line 26—Use this line for amounts you paid to produce or
Casualty and theft losses of income-producing property.
collect taxable income and manage or protect property held
for earning income. List the type and amount of each expense
List the type and amount of each expense. Enter one total on
in the space provided. If you need more space, attach a state-
Line 31. For more information on these expenses, see federal
ment showing the type and amount of each expense. Enter
Publication 529.
one total on Line 26.
LINE 32—TOTAL ITEMIZED DEDUCTIONS
LINE 31—OTHER MISCELLANEOUS DEDUCTIONS
Dividing Deductions Between Spouses—Married taxpayers
combining itemized deductions must divide the itemized
Use this line to report miscellaneous deductions that are NOT
deductions if filing separate Kentucky returns or if one spouse
is not filing a Kentucky return. Complete Lines 33 through 36,
subject to the 2 percent adjusted gross income limit. Only the
expenses listed below can be deducted on Line 31.
Schedule A.
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