Form 43 Instructions – Corrections
LINE 27 OTHER DEDUCTIONS
The instructions for line 4 of the worksheet should have
indicated that the amount entered from line 36 of federal Form 1040 is only the
amount written on the dotted line next to line 36 for jury duty pay paid to an
employer. It is not the total amount included on that line. The
instructions for line 4 should have also included line 19 of federal Form 1040A
since tuition and fees are claimed on that line. This information was also
added to the explanation above the worksheet. Jury duty pay can no longer
be deducted on federal Form 1040A, so that reference was
removed.
The instructions should have read as
follows:
LINE 27 OTHER
DEDUCTIONS
Enter
expenses of
reservists, performing artists, and fee-basis
government
officials deducted on federal Form 1040, line 24;
student loan
interest deducted on federal Form 1040, line 33, or
Form 1040A, line 18; jury duty
pay deducted on federal Form
1040, written in on the dotted line next to line 36; alimony paid
reported on federal Form 1040, line 31a; tuition and fees deducted
on federal Form 1040, line 34, or Form 1040A, line 19;
and domestic
production activities deduction, Form 1040, line 35.
Complete this worksheet to
compute
1. Enter total income from line 22, Form 43 .............. ________
2. Enter total income from federal Form
1040,
line 22, or Form 1040A, line 15 .......................... ________
3. Divide line 1 by line 2. (Can't exceed 100%) .......... ________ %
4. Enter amounts from federal Form 1040,
lines
24, 31a, 33, 34, 35, and the amount of jury duty
pay written next to line 36, or from Form 1040A,
lines 18 and 19 .....................................................
________
5. Multiply line 4 by line 3. Enter this amount
on
line 27 ................................................................. ________