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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 or
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