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KY NR with KY unemployment benefits


Margaret CPA in OH

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Ohio resident had KY unemployment income from former KY employer. Instruction for 740NP say to include as income such benefits while a KY resident. It will, of course, be included on federal return and Ohio which starts with federal AGI. Just finding it hard to believe the KY pays out but there is no apparent filing requirement for income tax on it. If someone knows differently, I would appreciate the reference. I don't want to short either KY or client. Thanks.

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