Schedule M1nc - Federal Adjustments - 2017 Page 6
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6Line 10
Worksheet for Line 10 —Medical and Dental Expense Deduction
Adjustments to Itemized Deductions
I
f you claimed an itemized deduction that
1
Enter the amount from your federal Schedule A, line 1. . . . . . . . . . .
is calculated using AGI, you may need
2
Enter the amount from your federal Schedule A, line 2. . . . . . . . . . .
to recompute your deduction. Common
examples are medical and dental expenses,
3
Enter the amount from line 9 of this schedule . . . . . . . . . . . . . . . . . .
casualty or theft losses, and job expenses,
4
Add steps 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and certain miscellaneous deductions.
5
Multiply step 4 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Medical and Dental Expenses: Complete
the Worksheet for Line 10 – Medical and
6
Subtract step 5 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dental Expense Deduction on page 4 of
7
Enter the amount from your Schedule A, line 4 . . . . . . . . . . . . . . . . .
these instructions. Include the result on line
10.
8
Subtract step 6 from step 7. Include the result on
line 10 of this schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Casualty or Theft Losses: You will need
to prepare a recomputed federal Form 4684
using Minnesota income amounts and
Worksheet for Line 11 - Standard Deduction
excluding any hurricane casualty losses you
Use this worksheet only if you claimed an enhanced casualty and the standard deduction.
deducted (see line 11). On line 10, include
1
Enter the amount from federal Form 1040, line 40,
the difference between the amount you
or Form 1040A, line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
deducted for non hurricane related casual-
ties and the amount from line 18 of the Form
2
Enter the standard deduction you included on
4684 you prepared using Minnesota income
federal Schedule A, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
amounts.
3
Subtract step 2 from step 1. Enter this amount on line 11. . . . . . . . . .
Job Expenses and Certain Miscellaneous
Deductions: On line 10, include the smaller
Worksheet for Line 11 - Itemized Deductions
of Schedule A, line 27, or the amount from
Schedule M1NC, line 9 multiplied by 2%
Use this worksheet only if you claimed an enhanced casualty loss using special rules for
(.02).
“Net Hurricane Loss.” Complete a separate Part A section for each casualty. You must
Line 11
complete a federal Form 4684 for Minnesota purposes as if the casualty occured outside of
Hurricane connected casualty loss deduc-
a hurricane zone, this will be referred to as a “recomputed Form 4684.” List each property
tion
for which you are claiming a loss separately and complete lines 1 through 9 for each prop-
If you claimed casualty deduction and
erty. If you claimed more than 4 properties as part of your “net hurricane loss” include as
claimed the standard deduction, complete the
many recomputed Forms 4684 as you need.
Worksheet for Line 11 - Standard Deduction.
Part A
If you claimed casualty deduction and filed
1
Enter the amount line 10 of your recomputed form 4684 . . . . . . . . . .
federal Schedule A, complete the Worksheet
2
Enter the smaller of step 1 or $100 . . . . . . . . . . . . . . . . . . . . . . . . . . .
for Line 11 - Itemized Deductions.
3
Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 12
Part B
Enhanced Charitable Deductions
4
Enter the amount from step 3. If you reported multiple hurricane
If you claimed a charitable contribution
related casualties, add each step 3 together and enter the total. . . . . . .
deduction that exceeds certain limitations
based on adjusted gross income, use IRS
5
Add the amounts on line 4 from all recomputed
Publication 526 to determine what your
Forms 4684 you completed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
deductions would have been limited to if
6
Subtract step 5 from step 4. If $0 or less, stop here.
they had not been made to a hurricane relief
You do not have to enter an amount on line 11 . . . . . . . . . . . . . . . . . .
organization.
7
Enter the sum of: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the difference between the federal de-
•
Your federal adjusted gross income from
duction you claimed and the deduction you
federal Form 1040, line 38
would have been allowed if the contribu-
•
The amount on Schedule M1NC, line 9 (if any)
tion had not been made to a hurricane relief
organization.
8
Multiply step 7 by 10% (.1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 14
9
Subtract step 8 from step 6. This is your hurricane
Charitable Contributions
related casualty loss for Minnesota purposes . . . . . . . . . . . . . . . . . . . .
If your federal charitable deduction was
10 Enter the Hurricane Casualty Loss you included on
limited and you reported an amount on line
federal Schedule A, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 of this schedule, you may need to recom-
11 Subtract step 9 from step 10. If the result is positive,
pute your deduction for Minnesota purposes.
See IRS publication 526 to determine your
enter the amount on line 11.
recomputed deduction using Minnesota
If the result is less than $0, include as a positive number on line 14. . .
income amounts. On line 14, include the
5
additional deduction you are allowed for
Minnesota purposes.
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