740-NP Schedule A: Kentucky Itemized Deduction for Nonresidents or Part-Year Residents (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form 740-NP Schedule A is used by nonresidents and part-year residents to report itemized deductions for 2025. It totals deductible interest expenses, charitable contributions, gambling losses and other miscellaneous deductions for use on Form 740-NP.
Who files this form
Schedule A is for nonresidents or part-year residents who itemize deductions on Kentucky Form 740-NP. You may itemize for Kentucky even if you do not itemize on your federal return.
If one spouse itemizes deductions, the other must also itemize. Married taxpayers combining itemized deductions must complete lines 15 through 18 if they file separate Kentucky returns or if one spouse does not file a Kentucky return.
What you'll need
Depending on the deductions you claim, gather:
- Form 740-NP and income figures: Use the names shown on page 1. Lines 15 through 18 require your income from Form 740-NP, page 1, line 8, and joint or combined federal adjusted gross income.
- Mortgage interest information: Federal Form 1098 for reported interest and points. If mortgage interest was paid to an individual and was not reported on Form 1098, provide that person's name, identifying number, and address.
- Federal Form 4952: Complete and enclose it for investment interest unless you meet the exception listed in the instructions.
- Charitable contribution records: Keep receipts, cancelled checks, or other reliable written documentation showing the organization's name and the date and amount given. Each contribution of $250 or more also requires written substantiation from the receiving organization. Keep that substantiation in your files, not with your return.
- Property donation records: Keep records describing the property, the organization, the date and location of the gift, and how you determined its value. Enclose federal Form 8283 if your total deduction for gifts of property is more than $500. Appraisals may also be required if the total deduction is over $5,000.
- Schedule HH, if applicable: Enclose it when claiming the value of a leasehold interest contributed to a charitable organization to provide temporary housing for homeless people.
Common mistakes
- Prorating deductions on Schedule A: Enter total deductions for the taxable period. The instructions say these amounts are prorated on Form 740-NP.
- Skipping the spouse allocation: If you combine itemized deductions and file separate Kentucky returns, or your spouse does not file a Kentucky return, complete lines 15 through 18.
- Sending charitable substantiation with the return: Keep the written substantiation for contributions of $250 or more in your files. Do not send it with your return.
- Claiming nondeductible personal interest: Credit card interest, automobile or other consumer loan interest, and interest on delinquent taxes are not deductible here. Business-debt interest belongs on the appropriate business income schedule.
- Deducting the full donation when you received a benefit: Deduct only the amount above the value of the benefit you received. Do not deduct volunteer expenses that were repaid to you.
Questions people ask
Can I itemize for Kentucky if I do not itemize on my federal return?
Yes. The instructions expressly allow you to itemize for Kentucky even if you do not itemize for federal purposes.
What if I do not itemize for 2025?
You may elect to take a standard deduction of $3,270. It does not have to be prorated.
Where do I enter my total itemized deductions?
If you are single or married filing jointly, enter Schedule A, line 14, on Form 740-NP, page 1, line 11. If you are married filing separately or your spouse is not filing a Kentucky return, the form directs you to complete lines 15 through 18 and carry line 18 to Form 740-NP, page 1, line 11.
Can I deduct gambling losses?
You may deduct gambling losses only to the extent of your winnings reported on federal Form 1040 or 1040-SR, Schedule 1, line 8(b). Enter the deduction on Schedule A, line 11.
Can I claim charitable contributions carried over from an earlier year?
Yes. Enter on line 9 contributions you could not deduct in an earlier year because they exceeded your adjusted gross income limit. The instructions refer to federal Publication 526 for details on figuring the carryover.