740 Schedule A: Kentucky Itemized Deductions for Full-Year Residents (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form 740 Schedule A is used by full-year residents to report itemized deductions for 2025, including deductible interest, charitable contributions, and other miscellaneous deductions. It is enclosed with Form 740 and includes a section for dividing deductions between spo
Who files this form
Schedule A is for full-year Kentucky residents who itemize deductions with Form 740.
- You may itemize for Kentucky even if you do not itemize on your federal return.
- For tax year 2025, the instructions say itemizing generally benefits you if your deductions exceed $3,270. If you do not itemize, you may choose the $3,270 standard deduction.
- If one spouse itemizes, the other must also itemize.
- Married couples filing a joint federal return but separate Kentucky returns or a combined Kentucky return may use separate Schedules A for their specific deductions, or one Schedule A with deductions divided according to each spouse’s share of total income.
What you'll need
Have the records and attachments that apply to your deductions:
- Form 740 information: Your name as shown on page 1, Social Security number, and line 9 income amounts if dividing deductions between spouses.
- Mortgage interest: Federal Form 1098 for reported interest and points. If mortgage interest was paid to an individual and not reported on Form 1098, provide that person’s name, identifying number and address.
- Investment interest: Complete and enclose federal Form 4952 unless you meet the exception in the instructions.
- Charitable gifts: Keep receipts, cancelled checks or other reliable written records 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, rather than sending it with your return.
- Property donations: Keep records describing the property and how you determined its value. Enclose federal Form 8283 if your total deduction for gifts of property exceeds $500. Appraisals may also be required if the total deduction exceeds $5,000.
- Artistic charitable contributions: Enclose a copy of the required appraisal from a qualified independent appraiser.
- A leasehold interest contributed to provide temporary housing for homeless people: Enclose Schedule HH.
How to file
Complete Schedule A and enclose it with Form 740.
- Enter your name as shown on Form 740, page 1, and your Social Security number.
- Report deductible interest on lines 1 through 5 and total it on line 6. Line 4 is reserved.
- Report contributions on lines 7 through 10 and total them on line 11.
- Report gambling losses and allowed other miscellaneous deductions on lines 12 and 13. Add them on line 14.
- Add lines 6, 11 and 14 to calculate total itemized deductions on line 15.
- If spouses filing separate returns or a combined return use one Schedule A, complete lines 16 through 20 to divide the deductions. Lines 19 and 20 direct you to enter the allocated amounts on Form 740, line 10, in Columns A and B.
Enclose any required supporting forms and appraisal copies. The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Deducting the same item twice: Do not include items already deducted elsewhere, such as on Schedule C, E, F or Kentucky Schedule M.
- Claiming personal borrowing costs: Credit card, automobile and other consumer loan interest is not deductible here. Business debt interest belongs on the appropriate business income schedule.
- Claiming the full gift when you received a benefit: Deduct only the contribution amount above the value of the benefit received.
- Claiming excluded contributions: Political contributions, raffle or lottery tickets, tuition, and the value of your time or services are not deductible as contributions.
- Claiming reimbursed volunteer expenses: Do not deduct amounts repaid to you.
- Sending charitable substantiation with the return: Keep it in your files. This does not replace the requirement to enclose specified forms or appraisal copies.
- Listing unapproved expenses on line 13: Only the miscellaneous expenses specifically listed in the instructions may be deducted there.
Questions people ask
Can I itemize for Kentucky if I take the federal standard deduction?
Yes. You may itemize Kentucky deductions even if you do not itemize for federal purposes.
Can spouses choose different deduction methods?
No. If one spouse itemizes, the other must also itemize.
How much can I deduct for gambling losses?
You may deduct losses only up to the amount of gambling winnings reported on federal Form 1040 or 1040-SR, Schedule 1, line 8(b).
Do I always need federal Form 4952 for investment interest?
No. You do not have to file it if all three conditions apply: your investment interest is no more than your investment income from interest and ordinary dividends, you have no other deductible investment expenses, and you have no disallowed investment interest expense from 2024.
Can I claim charitable contributions carried over from an earlier year?
Yes. Use line 10 for 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 calculating the carryover.