Fill - Free fillable 2021 Schedule M1SA, Minnesota Itemized Deducons (Minnesota Department of Revenue) PDF form

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*211161*

2021 Schedule M1SA, Minnesota Itemized Deducons

Your First Name and Inial Last Name Your Social Security Number

Medical and Dental Expenses

1 Medical and dental expenses (see instrucons) ..................... 1

2 Adjusted gross income (see instrucons) .......................... 2

3 Mulply line 2 by 10% (.10). . .................................... 3

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 ..................................... 4

Taxes You Paid

5 Real estate taxes (see instrucons) .............................. 5

6 Personal property taxes (see instrucons) ........................ 6

7 Add lines 5 and 6...............................................7

8 Enter the lesser of line 7 or $10,000 ($5,000 if Married Filing Separately) 8

9 Other taxes. List the type and amount ............................ 9

10 Add lines 8 and 9.......................................................................... 10

Interest You Paid

11 Home mortgage interest and points on federal Form 1098 ......... 11

12 Home mortgage interest and points not reported to you on Form 1098

(see instrucons) 12

13 Investment interest expense .................................. 13

14 Add lines 11 through 13 .................................................................... 14

Charitable Contribuons

15 Charitable contribuons by cash or check (see instrucons)......... 15

16 Charitable contribuons by other than cash or check (see instrucons) 16

17 Carryover of charitable contribuons from a prior year ............ 17

18 Add lines 15 through 17 .................................................................... 18

Casualty and The Losses

19 Casualty or the loss (enclose Schedule M1CAT) ................................................ 19

Unreimbursed Employee Business Expenses

20 Unreimbursed employee expenses (enclose Schedule M1UE) ....... 20

21 Adjusted gross income (see instrucons) ..........................21

22 Mulply line 21 by 2% (.02) ................................... 22

23 Subtract line 22 from line 20. If zero or less, enter 0 ............................................ 23

Other Miscellaneous Deducons

24 Other miscellaneous deducons (see instrucons) ............................................. 24

List type and amount

25 Add lines 4, 10, 14, 18, 19, 23, and 24 ....................................................... 25

26 Complete the worksheet in the instrucons if Line 1 of Form M1 or line 37 of Schedule M1NC

is more than $199,850 ($99,925 if your ling status is Married Filing Separately) .................... 26

27 Subtract line 26 from line 25. Enter the result here and on line 4 of Form M1 ...................... 27

9995

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2021 Schedule M1SA Instrucons

Should I le this schedule?

Complete and le Schedule M1SA, Minnesota Itemized Deductions, to claim

itemized deductions on your Minnesota income tax return. Generally, you

will benet more by ling Schedule M1SA if your itemized deductions are

more than your standard deduction. Use the Standard Deduction Table to

determine your standard deduction.

You may le Schedule M1SA even if you did not le federal Schedule A.

If you led federal Schedule A, you will use many of the amounts on that

schedule for Schedule M1SA.

If you led federal Form 1040-NR you are not eligible for the standard

deduction unless a U.S. tax treaty allows it. You may qualify for certain

Minnesota itemized deductions such as charitable contributions, casualty and

theft losses, and certain miscellaneous deductions. If you entered amounts on

lines 2 through 7 of Form 1040-NR, Schedule A, see instructions for lines

15-19 and line 24 of this schedule to determine your Minnesota itemized

deductions.

Line Instrucons

Standard Deducon Table

Check the boxes that apply to you and your spouse. If you are Married Filing

Separately, check boxes only for your own status, unless your spouse has no

gross income and cannot be claimed as a dependent.

You: 65 or older blind Your Spouse: 65 or older blind

Filing status Boxes Checked Above Standard Deducon

Single: 0 $ 12,525

1 14,175

2 15,825

Married

Filing Jointly or

Qualifying

Widow(er):

0

1

2

3

4

$ 25,050

26,350

27,650

28,950

30,250

Married

Filing

Separately:

0

1

2

3

4

$ 12,525

13,825

15,125

16,425

17,725

Head of

Household:

0

1

2

$ 18,800

20,450

22,100

Line 1 — Medical and Dental Expenses

If you led federal Schedule A and entered an amount on line 1, enter that amount on line 1 of Schedule M1SA. If you did not le Schedule

A or enter an amount on line 1 of Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any

payments received from insurance or other sources.

Examples of Medical and Dental Payments You Can Deduct

To the extent you were not reimbursed, you can deduct what you paid for:

• Insurance premiums for medical and dental care, including premiums for qualied long-term care insurance contracts. Reduce the insurance

premiums by any self-employed health insurance deduction you claimed on federal Schedule 1, line 17. You cannot deduct insurance

premiums paid with pretax dollars because the premiums are not included in box 1 of your federal Form W-2. If you are a retired public

safety ocer, you cannot deduct any premiums to the extent you paid for them with a tax-free distribution from your retirement plan.

Limit on long-term care premiums you can deduct

If the person was, at the end of 2021, age Then the most you can deduct is

40 or under $450

41-50 $850

51-60 $1,690

61-70 $4,520

71 or older $5,640

• Prescription medicines or insulin.

• Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists,

podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.

• Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered.

• Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit.

• Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct

only the cost of the nursing help.

• Hospital care (including meals and lodging), clinic costs, and lab fees.

• Qualied long-term care services.

• The supplemental part of Medicare insurance (Medicare B).

• The premiums you pay for Medicare Part D insurance.

• A program to stop smoking and any prescription medicines to alleviate nicotine withdrawal.

• A weight-loss program as treatment for a specic disease (including obesity) diagnosed by a doctor.

• Medical treatment at a center for drug or alcohol addiction.

• Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, and the cost to maintain them.

• Surgery to improve defective vision, such as laser eye surgery or radial keratotomy.

• Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care

facility related to a hospital, provided there was no signicant element of personal pleasure, recreation, or vacation in the travel.

• Ambulance service and other travel costs to get medical care. If you used your own vehicle to go to and from a place to receive care, you can

claim 17 cents per mile or what you actually spent for gas and oil. Add parking and tolls to the amount you claim under either method.

• Cost of breast pumps and supplies that assist lactation.

Connued

Examples of Medical and Dental Payments You Cannot Deduct

• The cost of diet food

• Cosmetic surgery, unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or

a disguring disease

• Life insurance or income protection policies

• The Medicare tax on your wages and tips, or the Medicare tax paid as part of the self-employment tax or household employment taxes

• Nursing care for a healthy baby

• Illegal operations or drugs

• Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs

manufactured without FDA approval

• Nonprescription medicines other than insulin (including nicotine gum and certain nicotine patches)

• Travel your doctor told you to take for rest or a change

• Funeral, burial, or cremation costs

Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2021 for any of these individuals,

either when the services were provided or when you paid for them.

• Yourself and your spouse

• All dependents you claim on your return

• Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents

• Any person you could have claimed as a dependent on your return unless that person received $4,350 or more of gross income or led a joint

return

• Any person you could have claimed as a dependent except that you, or your spouse if ling jointly, can be claimed as a dependent on someone

else’s 2021 return

Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained,

include on line 1 only the amount you paid. If you received a reimbursement in 2021 for medical or dental expenses you paid in 2021, reduce

your 2021 expenses by this amount. If you received a reimbursement in 2021 for prior year medical or dental expenses, do not reduce your 2021

expenses by this amount.

Cafeteria plans. You cannot deduct amounts that were already excluded from your income. Do not include on line 1 insurance premiums paid

by an employer-sponsored health insurance plan (cafeteria plan unless the premiums are included in box 1 of your Forms W-2. Also, do not

include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Forms W-2.

Line 2 - Adjusted Gross Income

Enter the amount from line 1 of Form M1. If you completed Schedule M1NC, enter the amount from line 37 of that Schedule. If the amount is

zero or less, enter 0.

Line 5 — Real Estate Taxes

If you filed federal Schedule A, enter the amount from line 5b.

Include state and local taxes you paid on real estate if all of these apply:

• You did not use the real estate for business

• The taxes were assessed uniformly at a like rate on all real property throughout the community

• The tax proceeds are used for general community or governmental purposes

IRS Publication 530 explains the deductions homeowners can take.

Do not include:

• Itemized charges for services to specic property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge

for every 1,000 gallons of water consumed, or a at charge for mowing a lawn that had grown higher than permitted under local ordinance)

• Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of

property improvement is added to the basis of the property. A charge is deductible if it is used only to maintain an existing public facility in

service (for example, a charge to repair an existing sidewalk, and any interest included in that charge)

If your mortgage payments include real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority

in 2021.

If you sold your home in 2021, any real estate tax charged to the buyer should be shown on your settlement statement and in box 6 of any

federal Form 1099-S you received. This amount is considered a refund of real estate taxes (see Refunds and rebates). Any real estate taxes

you paid at closing should be shown on your settlement statement.

Refunds and rebates. If you received a refund or rebate in 2021 such as from a 2020 Form M1PR, Homestead Credit Refund (for

Homeowners) and Renter’s Property Tax Refund, reduce your deduction by the amount of the refund or rebate.

Line 6 — Personal Property Taxes

If you led federal Schedule A and you had an amount on line 5c, enter that amount on line 6 of Schedule M1SA. Enter the state and local

personal property taxes you paid, but only if the taxes were based on value alone and imposed on a yearly basis.

If you are claiming registration tax for a vehicle registered in Minnesota, you may deduct part of your Minnesota vehicle license fee as personal

property tax for passenger automobiles, pick-up trucks, and vans. You may not deduct other amounts, such as the plate fee and ling fee.

Calculate the allowed deduction by subtracting $35 from your vehicle’s registration tax for each vehicle you register. To nd the registration tax:

• Go to www.drive.mn.gov and select Calculate Registration Tax

• Look at the vehicle registration renewal form issued by Driver and Vehicle Services

Connued

Line 9 — Other Taxes

If you had any deductible tax not listed on lines 5 or 6, list the type and amount of tax. Include income tax you paid to a foreign country or U.S.

possession. You cannot claim a deduction for foreign taxes if you included those taxes on federal Form 1116.

Lines 11 through 13 — Interest You Paid

The rules for deducting interest vary, depending on whether you used the loan proceeds for business, personal, or investment activities. See

IRS Publication 535 for more information about deducting business interest expenses. See IRS Publication 550 for more information about

deducting investment interest expenses. You cannot deduct personal interest.

If you use the proceeds of a loan for more than one purpose (for example, personal and business, you must allocate the interest on the loan to

each use. Do not allocate home mortgage interest if it is fully deductible, regardless of how you used the funds.

You allocate interest (other than fully deductible home mortgage interest on a loan in the same way as the loan is allocated. Trace

disbursements of the debt proceeds to specic uses. For more information on allocating interest, see IRS Publication 535.

Generally, if you paid interest in 2021 that applies to any period after 2021, you can deduct only amounts that apply for 2021.

Line 11 — Home Mortgage Interest Reported on Federal Form 1098

If you filed federal Schedule A, enter the amount from line 8a. Do not include any home equity loan interest that was included on line 8a. If you

meet the exception to the federal limitation for a loan taken out after December 15, 2017, but before April 1, 2018, follow the instructions for

limits on loans taken out on or after December 16, 2017, on Schedule M1SA.

Enter on line 11 mortgage interest and points reported to you on federal Form 1098.

A home mortgage is any loan secured by your main home or second home. It includes rst and second mortgages and renanced mortgages. A

home can be a house, condominium, cooperative, mobile home, boat, or similar property. The home must provide basic living accommodations,

including sleeping space, toilet, and cooking facilities.

Limit on loans taken out before December 16, 2017. For qualifying debt taken out before December 16, 2017, you can only deduct mortgage

interest on up to $1,000,000 ($500,000 if you are married and le a separate return) of that debt. The only exception is for loans taken out on or

before October 13, 1987. See IRS Publication 936, if you took out the loan on or before October 13, 1987.

Limit on loans taken out on or after December 16, 2017. For qualifying debt taken out on or after December 16, 2017, you can only deduct

home mortgage interest on up to $750,000 ($375,000 if you are married and le a separate return) of that debt. If you also have qualifying debt

subject to the $1,000,000 limitation discussed under the previous paragraph, the $750,000 limit for debt taken out on or after December 16,

2017, is reduced by the amount of your qualifying debt subject to the $1,000,000 limit.

Refund of overpaid interest. If your Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the refund.

Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse, if ling jointly) were liable for

and paid interest on the mortgage, and the interest was reported on the other person’s Form 1098, report your share of the interest on line 2. (See

IRS Publication 936 to calculate your mortgage interest deduction.

Form 1098 does not show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible

amount on line 11 and explain the dierence. If you are ling a paper return, explain the dierence by attaching a statement to your paper return

and printing “See attached” to the right of line 11.

Line 12 — Home Mortgage Interest not reported on federal Form 1098

If you filed federal Schedule A, enter the amount from line 8b.

If you paid mortgage interest to a recipient who did not provide you a Form 1098, report your deductible mortgage interest on line 12.

Seller nanced mortgage. If you paid home mortgage interest to the person from whom you bought the home and that person did not

provide you a Form 1098, write that person’s name, identifying number, and address on the line next to line 12. If the recipient of your home

mortgage payment(s is an individual, the identifying number is their Social Security Number (SSN. Otherwise, it is their Federal Employer

Identication Number (FEIN). You must also let the recipient know your SSN.

Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse if ling jointly) were liable for

and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name and

address of the person or persons who received a Form 1098 reporting the interest you paid. If you are ling a paper return, identify the person

by attaching a statement to your paper return and printing “See attached” to the right of line 12.

Points not reported on Form 1098. Points are shown on your settlement statement. Points you paid only to borrow money are generally

deductible over the life of the loan. See IRS Publication 936 to gure the amount you can deduct. You may not deduct points paid for other

purposes, such as for a lender’s services.

Renancing. Generally, you must deduct points you paid to renance a mortgage over the life of the loan. This is true even if the new mortgage

is secured by your main home.

If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the

year paid. See IRS Publication 936 for details.

Line 13 — Investment Interest

If you filed federal Schedule A, enter the amount from line 9.

Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest

allocable to passive activities or to securities generating tax-exempt income.

Connued

Complete and attach a 2021 federal Form 4952 for Minnesota purposes to gure your deduction unless all of these apply:

• Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualied dividends

• You have no other deductible investment expenses

• You have no disallowed investment interest expense from 2020

Lines 15 through 17 — Charitable Contribuons

You can deduct contributions you gave to organizations that are religious, charitable, educational, scientic, or literary in purpose. You can also

deduct what you gave to organizations that work to prevent cruelty to children or animals. See IRS Publication 526 for details.

To verify an organization’s charitable status:

• Check with the organization you donated to; the organization should be able to verify its charitable status

• Use the online search tool at www.irs.gov/EOSelectCheck to see if an organization is eligible to receive tax-deductible contributions

Examples of Qualied Charitable Organizaons

This list gives some examples of qualied organizations. See IRS Publication 526 for more examples.

• Churches, mosques, synagogues, temples, and other religious organizations

• Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way

• Fraternal orders, if the contributions will be used for the purposes listed under Charitable Contributions

• Veterans’ and certain cultural groups

• Nonprot hospitals and medical research organizations

• Most nonprot educational organizations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees

• Federal, state, and local governments, if the contributions are solely for public purposes

Amounts You Can Deduct

Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier.

If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount

you claim under either method. Do not deduct any amounts repaid to you. You may deduct volunteer mileage reimbursement exceeding 14 cents

on line 24 of Schedule M1M.

Contributions from which you benet. If you made a contribution and received a benet in return, such as food, entertainment, or merchandise,

you can generally only deduct the amount that is more than the value of the benet. This rule does not apply to certain membership benets

provided in return for an annual payment of $75 or less or to certain items or benets of token value. For details, see IRS Publication 526.

Example. You paid $70 to a charitable organization to attend a fundraising dinner and the value of the dinner was $40. You can deduct only $30.

Contributions of $250 or more. You can deduct a contribution of $250 or more only if you have a statement from the charitable organization

showing:

• The amount of any money contributed and a description (but not value) of any property donated

• Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or

services, they must include a description and estimate of the value. If you received only intangible religious benets (such as admission to a

religious ceremony), the organization must state this, but it does not have to describe or value the benet

In guring whether a donation is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a

total of $1,300, treat each $25 payment as a separate donation. If you made donations through payroll deductions, treat each deduction from each

paycheck as a separate donation. See IRS Publication 526 if you made a separate donation of $250 or more through payroll deduction.

Limit on the amount you can deduct. See IRS Publication 526 to gure the amount of your deduction if any of these apply:

• Your cash contributions or contributions of ordinary income property are more than 30% of the amount on line 1 of Form M1

• Your contributions of capital gain property are more than 20% of the amount on line 1 of Form M1 (or line 37 of Schedule M1NC)

• You gave contributions of property that increased in value or gave donations of the use of property

Amounts you cannot deduct

• Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no signicant element of

personal pleasure, recreation, or vacation in the travel

• Political contributions

• Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups

• Cost of rae, bingo, or lottery tickets

• Value of your time or services

• Value of blood given to a blood bank

• The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred

• Donations to individuals and groups that are operated for personal prot

• Donations to foreign organizations. However, you may be able to deduct donations to certain U.S. organizations that transfer funds to foreign

charities and certain Canadian, Israeli, and Mexican charities. See IRS Publication 526 for details.

• Donations to organizations engaged in certain political activities that are of direct nancial interest to your trade or business

• Donations to groups whose purpose is to lobby for changes in the laws

• Donations to civic leagues, social and sports clubs, labor unions, and chambers of commerce

Connued

• Value of benets received in connection with a contribution to a charitable organization. See IRS Publication 526 for exceptions.

• Cost of tuition. However, you may be able to deduct this as a job education expense on line 20 or take an education credit

Line 15 — Charitable Contribuons by Cash or Check

If you led federal Schedule A, enter the amount from line 11. Do not include amounts that exceed 60% of line 1 of Form M1 or line 37 of

Schedule M1NC, you were required to complete Schedule M1NC.

If you led federal Form 1040-NR, enter the amount from line 2 of Schedule A. Do not include amounts that exceed 60% of line 1 of Form M1

or line 37 of Schedule M1NC, you were required to complete Schedule M1NC.

Enter on line 15 the total value of donations you made in cash or by check (including out-of-pocket expenses.

Recordkeeping. Keep bank records of contributions (such as a canceled check or credit card statement or written records from the charity,

regardless of your amounts contributed. The written record must include the name of the charity, date, and amount of the contribution. If you

made contributions through payroll deduction, see IRS Publication 526. Do not attach the record to your tax return.

Line 16 — Other Than by Cash or Check

If you filed federal Schedule A, enter the amount from line 12.

If you filed federal Form 1040-NR, enter the amount from line 3 of Schedule A.

Enter the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct

their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy

or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see IRS Publication 561.

Deduction more than $500. If the amount of your deduction is more than $500, you must complete and attach a statement identifying the date

of contribution, name of the charitable organization, description of the property, and the fair market value.

Deduction more than $5,000. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items, you may

also have to get appraisals of the values of the donated property. See federal Form 8283 and its instructions for details.

Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you

must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the

required information.

Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a

reliable written record that shows the organization’s name and address, the date and location of the gift, and a description of the property. For

each gift of property, you should also keep reliable written records that include:

• How you gured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal

• The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property

had been sold at its fair market value

• How you gured your deduction if you chose to reduce your deduction for donations of capital gain property

• Any conditions attached to the donation

Line 17 — Carryover from Prior Year

If you have contributions that you could not deduct in an earlier year because they exceeded the limits on the amount you could deduct, you

generally have ve years to use those contributions. The same limits apply this year to your carryover amounts as applied to those amounts in

the earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year.

Line 19 — Casualty and Theft Losses

Complete Schedule M1CAT, Casualty and Theft. If you filed federal Schedule A and entered an amount on line 15, complete a Schedule

M1CAT for that casualty. If you filed federal Form 1040NR and entered an amount on line 6 of Schedule A, complete Schedule M1CAT for

that casualty or theft loss.

You may be able to deduct part or all of each loss caused by any of these:

• Theft, vandalism, re, storm, or similar causes

• Car, boat, and other accidents

• Corrosive dry-wall

• Money you had in a nancial institution but lost because of the institution’s insolvency or bankruptcy

You can deduct personal casualty or theft losses only to the extent that:

• The amount of each separate casualty or theft loss is more than $100

• The total amount of all losses during the year reduced by $100 is more than 10% of the amount on line 1 of Form M1 (or line 37 of Schedule

M1NC)

Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be

able to deduct on line 19 those amounts paid. See IRS Publication 547 for details.

Line 20 — Unreimbursed Employee Expenses

Complete and enclose Schedule M1UE, Unreimbursed Employee Business Expenses. If you are married, ling a joint return, and both you and

your spouse claim deductions for unreimbursed employee expenses, each spouse must complete a separate Schedule M1UE with their own

expense and reimbursement amounts.

Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed.

Connued

An ordinary expense is one that is common and accepted in your eld of trade, business, or profession. A necessary expense is one that is

helpful and appropriate for your business. An expense does not have to be required to be considered necessary.

You must complete Schedule M1UE if either of these apply:

• You claim any travel, transportation, meal, or entertainment expenses for your job

• Your employer reimbursed you for any of your job expenses that you would otherwise report on line 20

Do not include educator expenses you deducted on line 11 of federal Schedule 1.

Examples of other expenses to include on Schedule M1UE are:

• Safety equipment, small tools, and supplies needed for your job

• Uniforms required by your employer that are not suitable for ordinary wear

• Protective clothing required in your work, such as hard hats, safety shoes, and glasses

• Physical examinations required by your employer

• Dues to professional organizations and chambers of commerce

• Subscriptions to professional journals

• Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job

• Certain business use of part of your home (see IRS Publication 587 for details on limits)

• Certain educational expenses (see IRS Publication 970 for details)

Line 21 — Adjusted Gross Income

Enter the amount from line 1 of Form M1. If you completed Schedule M1NC, enter the amount from line 37 of that schedule. If the amount is

zero or less, enter 0.

Line 24 — Other Miscellaneous Deducons

List the type and amount of each expense from the following list next to line 24 and enter the total of these expenses on line 24. If you are

filing a paper return and you cannot fit all your expenses on the line next to line 24, attach a statement instead showing the type and amount of

each expense. If you filed federal Schedule A, you may have reported these deductions on line 16. If you filed federal Form 1040-NR, you

may qualify for only certain deductions from the following list which you may have deducted on line 7 of Form 1040-NR, Schedule A.

You may deduct only these expenses on line 24:

• Gambling losses to the extent of gambling winnings reported on line 8b of federal Schedule 1. Gambling losses include, but are not limited

to, the cost on non-winning bingo, lottery, and rae tickets

• Federal estate tax on income in respect of a decedent

• Deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable

bond premium on bonds acquired before October 23, 1986)

• Deduction for repayment of amounts under a claim of right, if over $3,000 (see IRS Publication 525 for details)

• Certain unrecovered investment in a pension

• Impairment-related work expenses of a person with a disability

• Deduction allowable in connection with personal property used in a short sale as described under section 67(b)(8)

• Deduction of taxes, interest, and business depreciation for cooperative housing corporation tenant-stockholder under section 216 of the

Internal Revenue Code

Line 26 — Itemized Deducon Limitaon

Complete the Worksheet for Line 26 if your adjusted gross income from line 1 of Form M1 is more than $199,850 ($99,925 if married and

ling a separate return).

Worksheet for Line 26

1 Enter the amount from line 25............................................................... ..........

2 Enter the total amounts from lines 4, 13, and 19...........................................................

3 Subtract step 2 from 1. If the result is zero or less, STOP HERE and enter 0 on line 26. ...........................

4 Multiply step 3 by 80% (.80)............................................................... ...........

5 Adjusted Gross Income: Enter the amount from line 1 of Form M1 or line 37 of Schedule M1NC ...................

6 Enter $199,850 ($99,925 if married and ling a separate return) ..............................................

7 Subtract step 6 from step 5 ............................................................... ............

8 Multiply step 7 by 3% (.03)............................................................... ............

9 Enter the smaller of step 4 or step 8. Enter the result here and on line 26 .......................................

If married and ling separate returns, each spouse must complete a separate Worksheet for Line 26.

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