- 3 -
Medical and dental expenses -0-
State and local income taxes $336
Interest -0-
Gifts to charity 400
Job expenses and most other miscellaneous deductions33,645
Other miscellaneous deductions 500
Total itemized deductions 1$34,881
1Petitioner incorrectly calculated the total itemized deductions and
claimed $34,145.
The $33,645 claimed for “Job expenses and most other
miscellaneous deductions” was calculated with reference to
miscellaneous itemized deductions of $34,663.2 Petitioner did
not report an AMT on his 2000 income tax return.
During an examination of the 2000 income tax return,
petitioner submitted a Form 1040X, Amended U.S. Individual Income
Tax Return, for the 2000 taxable year (amended return).
Petitioner reported additional wages of $12,138 and claimed
additional itemized deductions of $12,950. Specifically,
petitioner claimed the following itemized deductions on Schedule
A of the amended return:
Medical and dental expenses -0-
State and local income taxes $336
Interest -0-
Gifts to charity 400
Job expenses and most other miscellaneous deductions47,095
Other miscellaneous deductions -0-
Total Itemized Deductions 1$47,831
1Petitioner incorrectly reported the “Correct amount” as $47,950.
In the notice of deficiency, respondent determined that
petitioner failed to report additional wages of $12,138 (as
2 Taking into consideration the 2-percent floor on
miscellaneous itemized deductions.
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Last modified: May 25, 2011