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Screen KYNRPY - Kentucky Nonresident and Part-year Resident Data (1040)
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Overview
Use this screen to complete portions of Form 740-NP, Kentucky Individual Income Tax Return, Nonresident or Part-Year Resident, and Form 740-NP-R, Kentucky Individual Income Tax Return, Reciprocal State. If information transferred from UltraTax/1040 doesn't require additional data or coding, UltraTax/1040-KY shows it on the form only, not in the input screen.
note
This screen only appears if you mark the state return as a part-year or nonresident return. To do so, select
File
, Client Properties
, Kentucky
tab, and verify if the part-year resident or nonresident checkbox is marked. Residency Information
Nonresident military spouse / Kentucky earned income of nonresident military spouse
Use these fields to indicate the nonresident military spouse and the amount of Kentucky source earned income to be excluded.
Date moved into / out of Kentucky / State moved from / to
If the client is filing Form 740-NP as a part-year resident, enter the date the client moved into or out of Kentucky during the current year. The dates entered in this field are used by the Kentucky AGI Worksheet to prorate certain items of income and adjustments.
Combine deductions on Schedule A / Joint or combined federal adjusted gross income
Select these fields if you're filing a married couple who filed a joint federal return and want to file separate returns for Kentucky using a joint Schedule A. UltraTax/1040-KY automatically divides the total deductions between the spouses based on the percentage of each spouse’s income to total income.
Reciprocal State Information
Information entered in these fields is used to calculate Form 740-NP or 740-NP-R. Use these fields to enter the data needed for the taxpayer and/or the spouse.
Use Form 740-NP-R ONLY if:
- The taxpayer works in Kentucky and lives in one of the reciprocal states;
- The only Kentucky income is from wages; AND
- Kentucky tax was withheld.
If a couple is married filing joint on the federal return and only one spouse meets the preceding requirements, then they will need to file separate returns.
If the spouse was also a full year non-resident, lived in a reciprocal state, and had Kentucky withholding on reciprocal income, then each will need to file Form 740-NP-R.
All Kentucky salaries or wages earned while a resident of a reciprocal state
When
both
of these fields are marked, UltraTax/1040-KY calculates only Form 740-NP-R.Instate taxable wages: (Force)
Enter the amount of wages earned in Kentucky while residing in a nonreciprocal state.
The information entered in these fields is used to complete Form 740-NP taking into consideration the Kentucky reciprocal agreements.
Indicate taxpayer / spouse state(s) below
Select the state or states in which the taxpayer or spouse was a resident. This information is used on either Form 740-NP or 740-NP-R.
Income and Other Adjustment
UltraTax CS uses the information in this section to complete portions of Form 740-NP and Schedule ME, Kentucky Moving Expense Reimbursement.
Earned income (Force)
Use these fields to force (override) amounts transferred from UltraTax/1040.
Other income
Information automatically included in the statement window attached to Form 740-NP, Page 4 includes:
- Form 4972-K 20 percent capital gain election, state amounts for alimony received, unemployment compensation, taxable refunds, and taxable Social Security items
- Form 8814 NOLs and other income items
Enter any additional items to be included on Form 740-NP, Other income, in the statement windows attached to these fields.
Other adjustments to income
In the statement windows attached to these fields, enter any other subtractions from Kentucky income. These are included in other subtractions on Form 740-NP, Page 3.
IRA deduction (Force)
Use this field to override the calculated amount of the IRA deduction in the Kentucky column of Form 740-NP, Page 4. UltraTax CS automatically calculates the Kentucky portion by multiplying the federal IRA deduction by Kentucky total income divided by federal total income.
Child and dependent care expenses paid while Kentucky resident
Enter the amount of child and dependent care expenses paid while a resident of Kentucky. Don't enter more than the amount shown on federal Form 2441, line 3. This amount is used to calculate the Child and Dependent Care Credit for Form 740-NP, Page 1.
Health coverage tax credit and advanced payments from Form 1099-H, box 1
Enter the Kentucky portion of the Health coverage tax credit and advanced payments from Form 1099-H, box 1, that was claimed on the federal return.
Schedule J NR/PY tax (Force)
Enter amount from line 22, non-calculating Schedule J for NR or PY if using farm income averaging.
Nonresident and Part-Year Passive Activity Amounts
Amounts shown in this section are calculated considering Kentucky source basis, at-risk and passive loss limitations.
Schedule C
For part-year and nonresident returns, use this field to enter an amount different from the calculated amount in the Kentucky column of Form 740-NP, Page 4. UltraTax CS automatically calculates the in-state amounts of Schedule C.
Capital gain
For part-year and nonresident returns, use this field to enter an amount different from the calculated amount in the Kentucky column of Form 740-NP, Page 4. UltraTax CS automatically calculates the in-state amounts of capital gain or loss.
Other gains
For part-year and nonresident returns, use this field to enter an amount different from the calculated amount in the Kentucky column of Form 740-NP, Page 4. UltraTax CS automatically calculates the in-state amounts of other gains or losses.
Schedule E
For part-year and nonresident returns, use this field to enter an amount different from the calculated amount in the Kentucky column of Form 740-NP, Page 4. UltraTax CS automatically calculates the in-state amounts of Schedule E.
Schedule F
For part-year and nonresident returns, use this field to enter an amount different from the calculated amount in the Kentucky column of Form 740-NP, Page 4. UltraTax CS automatically calculates the in-state amounts of Schedule F.
AGI Worksheet State Amounts
Use this section to adjust amounts in the
State Amounts
columns on the Kentucky AGI Worksheet.Schedule D (Force)
For part-year and nonresident returns, use these field to enter an amount different from the calculated amount in the
State Amounts
columns of the Kentucky AGI Worksheet for the Capital gain / loss line. UltraTax CS automatically calculates the in-state amounts of Capital gain / loss.These calculated amounts are based on the postal codes entered in the UltraTax/1040 for Schedule D related items. Returns with PAL and basis adjustments, and PAL and capital loss carryovers should be reviewed for Schedule D, as well as Form 4797 in-state amounts.
Form 4797 (Force)
For part-year and nonresident returns, use these fields to enter an amount different from the calculated amount in the
State Amounts
columns of the Kentucky AGI Worksheet for Other gain / loss line. UltraTax CS automatically calculates the in-state amounts for federal Form 4797, Part II.These calculated amounts are based on the postal codes entered in the UltraTax/1040 for Form 4797, Part II related items. Returns with PAL and basis adjustments should be reviewed for Form 4797 and Schedule D in-instate amounts.
Schedule E (Force)
For part-year and nonresident returns, use these fields to enter an amount different from the calculated amount in the
State Amounts
columns of the Kentucky AGI Worksheet for the Rents, royalties line. UltraTax CS automatically calculates the in-state amounts for federal Schedule E.These calculated amounts are based on the postal codes entered in UltraTax/1040 for Schedule E related items. Returns with PAL, basis, and at-risk adjustments should be reviewed for Schedule E in-state amounts.
Net operating loss carryover
For part-year and nonresident returns, use these fields only when completing the
State Amounts
columns of the Kentucky AGI Worksheet for the net operating loss carryover included in the Other income line. UltraTax CS defaults the amount of net operating loss carryover in the federal Amounts
column to the taxpayer when the federal filing status is married filing joint. The portion of the federal net operating loss carryover relevant to this state should be entered in the Net operating loss carryover
taxpayer and spouse fields.