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Federal input screens

Screen Income - Other Income (1040)

Overview

Use this screen to record other income information that transfers to Schedule 1 of the 1040 return.
Many statements include a
Postal Code
 column. If you are processing a state return, enter a state postal code for proper state processing. Press F4 from this field to view a list of available state postal codes.
Source Data Entry
The UltraTax CS Source Data Entry tool enables you to enter data on facsimile versions of forms your clients submit for the preparation of their tax returns. Once the facsimile forms are completed, you can export the data and transfer it into your client data files via the data sharing feature. For more information including a list of available facsimiles, see UltraTax CS Source Data Entry overview.

Alimony, Unemployment, Other Income

Use these fields to enter information for other income to be reported on Form 1040, Page 1.
Enter the amount of alimony received for the taxpayer and/or spouse in the applicable column.
Enter amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement entered into on or before December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn't included in your income. Alimony received is not included in your income if you entered into a divorce or separation agreement after December 31, 2018. If you are including alimony in your income, you must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty.
If you are including alimony payments from more than 1 divorce or separation agreement in your income, enter the total of all alimony received on line 2a.
Enter the total amount of unemployment compensation received during
2024
. UltraTax CS subtracts amounts entered in the
Unemployment compensation repaid
 field from the amount of unemployment compensation received to determine the taxable amount. The word “Repaid” is printed on the unemployment line of the return along with the repayment amount.
For Iowa, Illinois, Indiana, Maine, Michigan, Minnesota, Missouri, Nebraska, New Mexico, North Dakota, Oregon, Utah, Virginia, West Virginia, and Wisconsin, if unemployment from railroad compensation was received during 2013, open the statement attached to this field, enter a state postal code in the
State
 field, and select code
2 Railroad unemployment: IA, IL, IN, ME, MI, MN, MO, NE, NM, ND, NE, OR, UT, VA, WI, WV
 from the
State Use
 field.
Enter in this field the amount of unemployment compensation repaid in
2024
 for unemployment compensation received in
2024
. UltraTax CS subtracts amounts entered in the
Unemployment compensation repaid
 field from the amount of unemployment compensation received to determine the taxable amount. The word “Repaid” prints on the unemployment line of the return along with the repayment amount.
For Iowa, Illinois, Indiana, Maine, Michigan, Minnesota, Missouri, Nebraska, North Dakota, New Mexico, Oregon, Utah, Virginia, West Virginia, and Wisconsin, if unemployment from railroad compensation was repaid in the current taxable year, open the statement attached to this field, enter a state postal code in the
State
 field, and select code
2 Railroad unemployment: IA, IL, IN, ME, MI, MN, MO, ND, NE, NM, OR, UT, VA, WI, WV
 from the
State Use
 field.
In the attached statement, enter the desired code in the
Federal Code
 field.
If the amount is subject to self-employment tax, enter
1
 in the
SE Inc?
 field. The amounts transfer to line 2 of the taxpayer and/or spouse Schedule SE depending on the entry in the
T, S, J
 field. In addition, these amounts are used by the Self-Employed Health Insurance Deduction Worksheet to show the calculation for self-employed health insurance premiums entered in the Coverage screen. A custom dropdown is available in the attached statement.
Report a loss on a corrective distribution of an excess deferral in the year the excess amount (reduced by the loss) is distributed by entering “Loss on excess defer dist” as the description with the loss as a negative amount. See Publication 525, Taxable and Nontaxable Income, for additional information.
Some states require additional other income information. The table that follows details the additional data entry required for those states.
State
State-specific information
Arizona
To indicate an Arizona lottery prize, enter code
2
 in the
State Use
 field. Up to $5,000 will be subtracted on the Arizona tax return for items coded as 2.
Arizona
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Arizona taxable income.
Arkansas
To indicate 100 percent excludable gambling income, enter code
1
 in the
State Use
 field.
California
To indicate a California lottery prize that qualifies for exclusion, enter code
2
 in the
State Use
 field.
To indicate excludable stock option (CQSO) (used with the Federal code field, code 17, to subtract CQSO income from wages), enter code 22 in the State Use field.
Colorado
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Colorado taxable income.
Connecticut
Enter code
21
 in the
State use
 field to designate Mashantucket or Mohegan Tribe enrolled member income to be excluded from income on the other subtraction line of Form CT-1040 or CT-1040NR/PY.
Idaho
To indicate an Idaho lottery prize that qualifies for exclusion subject to maximum limitations, enter
2
 in the
State Use
 field.
Idaho
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Idaho taxable income.
Illinois
Enter code
9
 in the
State use
 field to designate excludable river boat / pari-mutuel winnings for Illinois part-year and nonresidents.
Iowa
The
State Use
 field in the attached statement can be used to designate grants from the Injured Veterans Program for Iowa. Use code
19
, Taxable grants, and enter code
25
 in the
State Use
 field to exclude the amount from Iowa income. For Victim compensation awards, use code 4 or blank, Miscellaneous, and enter code
27
 in the
State Use
 field to exclude the amount from Iowa income.
Iowa
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Iowa taxable income.
Kansas
Enter code
21
 to designate Native American Income to be excluded from Kansas taxable income.
Louisiana
Enter code
21
 to designate Native American Income to be excluded from Louisiana taxable income.
Michigan
The
State Use
 field in the attached statement can be used to designate property tax refunds eligible for subtraction on Form MI-1040, Schedule 1. If you enter code
4
 in the
State Use
 field, the amount is automatically included in the subtraction line on MI-1040, Schedule 1, and is automatically excluded from the household income calculation for any of the Michigan CR credit forms.
The
State Use
 field in the attached statement may be used to designate amounts for subtraction on MI 1040, Schedule 1. Enter code
2
 in the
State Use
 field to indicate installment payments from Michigan lottery prizes won on or before December 30, 1988.
If state withholding is entered with a Michigan postal code, the data will transfer to the MIGen screen into the statement attached to the
Form 1099 Miscellaneous, interest, and dividend information
 field. The payer's employer identification number must be entered in the statement for Michigan Schedule W.
Michigan
Enter code
21
 to designate Native American Income to be excluded from Michigan taxable income.
Michigan Cities
The
State Use
 field in the attached statement can be used to designate property tax refunds. Enter code
4
 in the
State Use
 field to exclude the amount from city taxable income automatically.
Minnesota
Enter code
10
 in the
State Use
 field to designate a post-service education award for service in the federal AmeriCorps program. This amount will be a subtraction on Schedule M1M.
Minnesota
If state withholding is entered with a Minnesota postal code, the MNEFMISC screen must also be completed to indicate the taxpayer's state ID number for Minnesota Schedule W.
Minnesota
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Minnesota taxable income.
Mississippi
The
State Use
 field in the attached statement can be used to designate gambling winnings from Mississippi gaming establishments. Enter code
1
 in the
State Use
 field to exclude the amount from Mississippi income for tax purposes.
Mississippi
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Mississippi taxable income.
Montana
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Montana taxable income.
New Jersey
Both paper and electronic returns require using code
2
 for state lottery winnings that can be excluded from NJ taxable income. If a single winning lottery ticket exceeds $10,000, it is taxable even if paid out in smaller amounts over a number of years. The value of the winning ticket, not the amount received in any tax year, determines taxability. Federal code
20, Excess salary deferrals
, will be added to New Jersey wages as reported on the W-2. Use state use code
29
 if the excess salary deferrals are already included in New Jersey wages.
New Mexico
Enter code
20
, National Guard life insurance reimbursement, in the
State Use
 field for federal taxable reimbursements not subject to New Mexico tax. This item will transfer to Form PIT-ADJ.
Enter code
21
 to designate Native American Income to be excluded from New Mexico taxable income.
New York
The
State Use
 field in the attached statement can be used to designate amounts as taxable on Form Y-203 and as MCTMT. Enter code
8
 if the amount is subject to Yonkers nonresident earnings tax. Enter code
23
 if the SE income is taxable as MCTMT, and enter code
24
 if taxable on both Forms Y-203 and as MCTMT.
North Dakota
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from North Dakota taxable income.
Nebraska
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Nebraska taxable income.
Oklahoma
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Oklahoma taxable income.
Oklahoma
Enter code
30
 in the
State use
 field to designate parental choice payments received for private schools (Parental Choice Tax Credit for Private School).
Oregon
The
State Use
 field in the attached statement can be used to designate Oregon lottery winnings of $600 or less per ticket. Enter code
2
 to exclude the amount from Oregon taxable income. The
State Use
 field in the attached statement can be used to designate scholarship awards used for housing expenses. Enter code
26
 to exclude the amount from Oregon taxable income.
Oregon
Enter code
21
 in the
State use
 field to designate Native American income to be excluded from Oregon taxable income.
Pennsylvania
All items entered in this screen are automatically classified as compensation and transfer to Form PA-40, line 1a, except for federal codes 1 (gambling income) and 2 (state lottery). Gambling income and state lottery amounts transfer to Form PA-40, line 8.
All lottery winnings (including Pennsylvania winnings) are included in the eligibility income calculation for Pennsylvania Schedule SP. When you enter business, profession, or farm income, enter State Use code
3
 to include this amount on Form PA-40, line 4. To see a list of the State Use codes, press F4 from within the
State Use
 field.
State Use codes
11-18
 can be used to designate the type of income that appears on the Wage Statement Summary. UltraTax CS will automatically transfer those items to the statement attached to the Miscellaneous Income field in the PAAdj screen and the Wage Statement Summary. Additional information must be entered in the statement attached to the Miscellaneous Income field in the PAAdj screen to file a complete return.
Utah
If state withholding is entered with a Utah postal code, the data will transfer to the UTOthWH screen located in the Payments folder. The payer's EIN, name, address, ZIP, and state payer's number must be entered in the
Other Income
 statement.
Enter code
21
 to designate Native American Income to be excluded from Utah taxable income.
Wisconsin
Enter code
21
 to designate Native American per capita income to be excluded from Wisconsin taxable income on Form 1, line 11.
Enter the city code for the state to which the income belongs. This code is used by the various state / city applications.
Use the attached statement to enter property information when electing, under IRC Section 83(b), to include the value of restricted property in income in the year of transfer. The tax election will automatically print with the return. If the return is being filed electronically, the tax election will be included in the electronic file.

Alaska Permanent Fund Dividends

Use this section to enter Alaska Permanent Fund dividends information
Enter Alaska Permanent Fund Dividends in the statement attached to the fields provided. You can also enter Alaska Permanent Fund Dividends in the 8814 screen for parents electing to report their children's interest and dividends. The amount is reported as Other Income if filing Form 1040 and on the appropriate line of Form 1040A/1040EZ in accordance with form instructions. Alaska Permanent Fund Dividends are included as investment income for Form 8615 calculations.

Form 1040-SS

Enter an amount in this field to adjust the income derived from sources within Puerto Rico reported in Part II of the Form 1040-SS. This field is only available when Individual (1040SS) is selected on the Federal tab of the Client Properties window.
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