Reimburses her for 500 of these expensesthe maximum

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reimburses her for $500 of these expenses—the maximum reimbursement allowed for supplies under school policy. [The reimbursement is not shown as income (Box 1) of Form W–2 given to Christine by Vireo.] a. What are the income tax consequence of the $1,400, if Christine chooses to itemize her deductions from AGI?
elementary and secondary school teachers to claim up to $250 for school supplies as a deduction for AGI. 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 preparation fees. 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.
f. Gambling loss not in excess of gambling gain by a self-employed architect Deductible from AGI. Gambling losses to the extent of gambling winnings are not subject to the 2% floor.

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