- 3 - In support of her Schedule A deduction for unreimbursed employee expenses, petitioner attached to her return Form 2106, Employee Business Expenses, and reported the following: Vehicle expenses $4,289 Unreimbursed employee expenses: Uniforms/protective clothing 1,236 Laundry/dry cleaning 548 Shoes, stockings, socks 425 Instrument/equipment 704 Supplies 601 Books/journals/magazines 350 Malpractice insurance 2,359 Professional license 192 Job seeking expenses 2,608 Business gifts 1,747 Total 15,059 Petitioner’s 2002 State of Minnesota income tax return was selected for income tax audit by the State of Minnesota. For taxable year 2002, the State tax audit allowed $4,419 of the claimed $15,059 of unreimbursed employee expenses claimed on Schedule A and disallowed the remainder, $10,640. Deductions were allowed for: (1) Malpractice insurance; (2) professional license; and (3) a substantiated portion ($1,868) of job-seeking expenses. The State auditor disallowed $10,640 of unreimbursed employee expenses because they were either unsubstantiated and/or personal. The personal expenses related to receipts petitioner provided for items of clothing purchased such as khaki slacks from the J.Crew clothing store and shirts and slacks from the Armani and Banana Republic clothing stores. When at work, petitioner wore a pair of khaki pants and a dress shirt orPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: March 27, 2008