elementary and secondary school teachers to claim up to $250 for school supplies as a deduction
Eligible educators must work at least 900 hours during a school year as a teacher, an instructor, a
counselor, a principal, or an aide at either public or private elementary and secondary schools.
Covered costs include unreimbursed expenses for books, supplies, computer and other
equipment, and supplementary materials used in the classroom.
The balance of $650 ($1,400 - $250 for AGI - $500 reimbursement) can be claimed as an
itemized deduction (subject to the 2%-of-AGI floor).
. Moving expense of an employee Deductible for AGI. Qualified moving expenses that are paid
(or reimbursed) by the employer are not reported as part of the gross income of the employee.
Moving expenses that are paid (or reimbursed) by the employer and are not qualified moving
expenses are included in the employee's gross income and are not deductible. Reimbursed
qualified moving expenses are separately stated on the Form W-2 given to the employee for the
year involved. Qualified moving expenses that are not reimbursed and those of self-employed
taxpayers are deductions for AGI.
b. Tax return preparation fee incurred by an employed plumber Deductible from AGI. Certain
miscellaneous itemized deductions, including most unreimbursed employee business expenses,
are aggregated and then reduced by 2% of AGI. This includes legal, accounting, and tax return
c. Safety glasses purchased by an employed pipefitter Deductible from AGI. Miscellaneous
employee expenses include those costs that are job related and are not otherwise covered
elsewhere. To be deductible, special clothing must be both specifically required as a condition of
employment and not adaptable for regular wear. The cost of clothing possessing safety features
to prevent workplace injuries will qualify. This includes such items as safety glasses, shoes (e.g.,
"steel-toed"), special gloves, lab coats, and hardhats.
d. Dues to auto club (e.g., AAA) for taxpayer who uses the automatic mileage method Not
deductible. The automatic mileage method is convenient in that it simplifies record keeping. The
rate allowed per mile takes into account average operating expenses (such as gas and oil, repairs,
and depreciation). Except for parking and tolls, no other vehicle-related expenses can be
separately claimed under the automatic mileage method.
e. Nursing refresher course for taxpayer who retired from nursing five years ago Not deductible.
Education expenses are treated as nondeductible personal items unless the individual is
employed or is engaged in a trade or business.