- 8 -
Petitioner claimed itemized deductions for job expenses and
other miscellaneous items in the amounts of $12,077 and $16,299,
respectively, on his 2002 and 2003 tax returns.
For the 2002 deduction, the $12,077 claimed was based on
Schedule A of the return, Job Expenses and Most Other
Miscellaneous Deductions, and comprised the following:
Unreimbursed employee expenses $11,270
Tax preparation fees 200
Other expenses 1,070
Total $12,540
Less sec. 67(a) 2-percent limitation (463)
Deduction claimed $12,077
The $11,270 for unreimbursed employee expenses consisted of the
following:
Architectural & engineering plans for
bid on new project $10,585
Parking, tolls, & transportation 135
Lead & asbestos licenses 440
Meals & travel expenses 110
Total $11,270
The $1,070 for other expenses consisted of the following:
Job search $ 300
Telephone calls and faxes 250
Printing resumes 50
Traveling to interviews 350
Mail box and safe deposit box rents 120
Total $1,070
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011