| VOLUNTEER SAYS |
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MARY RESPONDS |
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| You were in the Reserves, as well as working your full-time civilian job. Did you have any expenses associated with that? |
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Well, my unit usually meets at Anderson, which is about 120 miles from here. I had ten round trips during the year, plus we met at Baker five times. That's only 40 miles away. Here's my mileage record. |
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| Oh, good. The expenses you have for traveling more than 100 miles away as a reservist can be deducted, even if you can't itemize. Did you have to pay for lodging or meals or parking? |
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I paid $72 for a hotel room each time, and I ate at the mess for about $20 each trip. |
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| Did you get any reimbursement? |
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No, I have to pay for it myself. |
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| The most we'll be able to deduct on the meals is 50%, but you can take all of the lodging, plus your mileage. It's different for the drills at the other base, since they're not as far from your home. I have two questions about these trips: when did you make them, and did you leave from your regular job to go to Baker, or was it on a day off? |
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No, those were short meetings on weeknights, so I just drove straight from work. |
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| Since you are driving from one job to another, that's deductible too. But only if you can itemize, and it's over 2% of your AGI. Did you have any other work-related expenses? |
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I'm a trauma nurse, and I have to take continuing education courses each year to stay certified. The classes cost $500 once I paid for the books. |
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| Did you get reimbursed for any part of that? |
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The military gave me an allowance, but that only covered $400. |
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| Then you'll be able to deduct the $100 you paid out of pocket – but only if you can itemize and exceed that 2% limit. |
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| All right, the expenses for traveling more than 100 miles for reserve duties adds up to $1,284, along with the hotel rooms at $720 and half the meals at $100, and the total is $2,104. We'll deduct that right on the front of the return. |
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| The other mileage from trips to Baker add up to $214 and the $100 out of pocket for the class will give you a total of $314 for your Schedule A if you can itemize. Now let me ask you some questions about your car so I can complete this form… |
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| Of the $2,418 on line 10 of Form 2106, $2,104 will be entered on line 24 of Form 1040 and the remaining $314 will be entered on line 21, Schedule A. Indicate on Mary's intake and interview sheet that you've addressed these items. |
