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On her 2001 Federal income tax return, petitioner claimed
Schedule A itemized deductions as follows:
State and local taxes $ 2,573
Gifts to U.S. charities 5,345
Job expenses & most other miscellaneous
deductions (after the 2% sec. 67(a) limitation) 8,855
Other miscellaneous deductions 984
Total $17,757
In the notice of deficiency, respondent disallowed the $8,855 for
job expenses and the $984 for other miscellaneous deductions,
totaling $9,839. The basis for the disallowance was petitioner’s
failure to substantiate the amounts claimed. The $984 for other
miscellaneous deductions was additionally disallowed for the
reason that those expenses were in fact medical expenses, and
medical expenses are not allowed as an itemized deduction by
nonresident aliens. As noted above, the Schedule A for Form
1040NR does not include provision for deduction of medical and
dental expenses.
On Schedule A, for job expenses and most other miscellaneous
deductions, petitioner claimed the following:
Licenses $ 240
Out-of-town conferences 4,160
Books 376
Journals 120
Uniforms, shoes, socks, support hose,
medical devices & tools 3,600
Windsor-Detroit Tunnel fees 780
Long distance telephone calls 520
Total (Prior to the 2% sec. 67(a) limitation) $9,796
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Last modified: May 25, 2011