MARYLAND SUBTRACTION FOR 2013 FORM CONTRIBUTION OF ARTWORK 502AC-2025

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-Unreimbursed Employee Expenses are deductible in the year paid, for carrying on your trade or business of being an employee, and Ordinary and Necessary (2 very important words regarding deductions). An expense is ordinary if it is common for your trade, business, or profession.
Alabama, Arkansas, California, Hawaii, Minnesota, New York and Pennsylvania all provide a deduction for unreimbursed employee business expenses on their respective state income tax returns, he said.
You can deduct medical expenses for yourself, spouse, and your dependents (See pub 502 for more rules on dependents).
You may claim itemized deductions on your Maryland return only if you claimed itemized deductions on your federal return. If you claimed your itemized deductions on your federal return, you may figure your tax using both deduction methods to determine which is best for you.
You can deduct unreimbursed employee expenses only if you qualify as an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses.
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For a two-income married couple, the modified Maryland adjusted gross income of the spouse with the lesser modified Maryland adjusted gross income for the taxable year must be subtracted from federal adjusted gross income to the extent included in federal adjusted gross income, except that the subtraction cannot exceed

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