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Washington International Airport (BWI), where he worked a
regular, set schedule of about 40 hours per week. He also worked
some overtime assignments, often at BWI and sometimes at other
locations, such as seaports in and around Baltimore, Maryland.
These overtime assignments sometimes began and ended hours before
or after his regular shifts.
JD Tax and Accounting Services prepared petitioner’s 2003
Federal income tax return, which was timely filed.
Petitioner reported the following items on Schedule A:
Taxes paid
State and local income tax $4,191
Charitable contributions
Cash contributions 755
Noncash contributions 4,960
Total charitable contributions 5,715
Job expenses and other miscellaneous deductions:
Unreimbursed employee expenses
Vehicle expenses 7,196
Parking fees and tolls 1,285
Business expenses 5,190
Job search 325
Resume 155
Business cards 105
Briefcase 210
Cellular telephone 875
Uniform and cleaning 1,965
Shoes 225
Haircuts 215
Supplies 525
Accounting fees 360
Computer 2,285
Total unreimbursed employee expenses 20,916
2% of adjusted gross income (1,364)
Total miscellaneous after 2% floor 19,552
Total itemized deductions 29,458
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Last modified: March 27, 2008