Guides published by Robert Jan Suhajda

Itemized Deductions Subject to 2% Limit of Adjusted Gross Income, Generally

Mar 21, 2011

You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). You can claim the amount of expenses that is more than 2% of your adjusted gross income. Y...

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Schedule M - Making Work Pay Credit

Mar 21, 2011

You may be able to take the credit if you have earned income from work. The credit can be as much as $400 ($800 if married filing jointly). You cannot take the credit if: The amount you enter on lin...

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Is Excess Deductions of an Estate Deductible as 2% MID?

Mar 21, 2011

If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Do not include deductions...

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When can Work-Related Education be deducted as an Employee Expense?

Mar 21, 2011

You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. It maintains or improves skills required in...

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When are Work Clothes and Uniforms deductible as employee expense?

Mar 21, 2011

You can deduct the cost and upkeep of work clothes if the following two requirements are met. You must wear them as a condition of your employment. The clothes are not suitable for everyday wear. ...

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When is Local lodging deductible as an Employee?

Mar 21, 2011

Local lodging. If your employer provides or requires you to obtain lodging while you are not traveling away from home, you can deduct the cost of the lodging if it is on a temporary basis, it is necess...

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When are Meals and entertainment expenses deductible as an Employee?

Mar 21, 2011

Generally, you can deduct entertainment expenses (including entertainment-related meals) only if they are directly related to the active conduct of your trade or business. However, the expense only nee...

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Pub 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010

Mar 21, 2011

What To Expect in Publication 4895When Publication 4895 is released, it will provide information for executors and recipients regarding property for which a 301(c) election has been made, including:1. ...

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When are Local transportation expenses deductible by an Employee?

Mar 20, 2011

Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. They include the cost of transportation by air, rail, bus, taxi, and t...

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When are Travel Expenses Deductible as Employee?

Mar 20, 2011

If you are an employee and have ordinary and necessary business-related expenses for travel away from home, local transportation, entertainment, and gifts, you may be able to deduct these expenses. Gen...

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Robert Jan Suhajda's Legal Guides (52)

Itemized Deductions Subject to 2% Limit of Adjusted Gross Income, Generally

Schedule M - Making Work Pay Credit

Is Excess Deductions of an Estate Deductible as 2% MID?

When can Work-Related Education be deducted as an Employee Expense?

When are Work Clothes and Uniforms deductible as employee expense?

When is Local lodging deductible as an Employee?

When are Meals and entertainment expenses deductible as an Employee?

Pub 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010

When are Local transportation expenses deductible by an Employee?

When are Travel Expenses Deductible as Employee?