I called the IRS last year to ask if the PA Unemployment Compensation Fund tax was deductible for 2003. The individual said no, but that a bulletin was released that it would be deductible for 2004. Now on page 160 of Pub. 17 under "Contributions to state benefit funds" Pennsylvania is still not listed. Does anyone know was this an oversight? Can PA UCE be deducted on 1040 Schedule A for 2004? Or did the IRS change its mind and really decide to not allow it for 2004. I'm at a loss as to why the PA tax would be any different from the New Jersey or West Virginia tax. Thanks for any info.
Frank
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