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Uniforms and cleaning $1,212
Form 2106, employee business expenses
Vehicle expense $4,151
Parking, tolls, and transportation 246
Other business expenses 1,592
Meals and entertainment (50%) 2,142 8,131
Supplies 1,478
Fees 390
Legal and investment expenses 1,500
Job search 2,070
B/C 270
Familiarization expenses 2,276
Total 17,327
Petitioners filed a Schedule C for petitioner’s “auto sales”
business reporting $1,150 of gross receipts or sales and a net
loss of $7,237. The Schedule C lists the following expenses:
Advertising and promotion $600
Car expenses 3,107
Legal and professional expenses 100
Office expenses 850
Supplies 480
Travel 268
Entertainment 3,218
Utilities 1,373
Total 9,996
The $1,150 reported as gross receipts or sales was the amount
petitioner received as sales incentives from Toyota Motor Sales
USA, Inc. for selling extra items to car buyers.
Respondent allowed petitioners’ deductions for the following
Schedule A job expenses:
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Last modified: May 25, 2011