schedule A, line 23, miscellaneous deductions

[Larmil]

I agree with taxea on this one.



The IRS just drew a very deep line in the sand, not unlike when they created the rule that no matter what circumstances existed, the cost of the first telephone line to a house could never be deducted as a business expense. (This would include the brain surgeon at the Mayo Clinic.) I've often wondered how they follow that rule now with everyone having cell phones.

FE

They bluff. A cell phone is not a residential 'land line'.

[WhiteOleander]

Isn't there a slight contradiction to this excerpt/publication and your personal viewpoint?? Perhaps I just don't understand the words "convenience" and "required"???

Depreciation on Computers or Cell Phones
You can claim a depreciation deduction for a computer or cell phone that you use in your work as an employee if its use is 1) for the convenience of your employer and 2) required as a condition of your employment.

http://www.irs.gov/pub/irs-pdf/p529.pdf

FE

Thanks for the clarification. Perhaps I'm reading more into the tone of the board, but everyone sure seems hostile to each other. I'm glad to have my error pointed out. Thank you. I read this board to learn and maybe help others. Not one up each other. We are usually much kinder to each other.

[Jesse]

Thanks for the clarification. Perhaps I'm reading more into the tone of the board, but everyone sure seems hostile to each other. I'm glad to have my error pointed out. Thank you. I read this board to learn and maybe help others. Not one up each other. We are usually much kinder to each other.

I think your right. I was wrong too - part of being human - but it's the fact that I should have known better, right - you can now throw me into the category of one those unethical preparers that won't update their profile, and should be turned into the authorities.

I think it's the capital letters, italics, bold and ?????! that makes it feel as if someone's yelling. I can read with out getting yelled at. Thanks for the information.

[JohnH]

Thanks for the clarification. Perhaps I'm reading more into the tone of the board, but everyone sure seems hostile to each other. I'm glad to have my error pointed out. Thank you. I read this board to learn and maybe help others. Not one up each other. We are usually much kinder to each other.

I noticed that as well. For some reason the posts took on an edgy tone early in the thread. Maybe it was an attempt or two at humor that fell flat since "tone of voice" can't be communicated very well in writing. I started to post a response to a couple of comments but canceled it because after looking at my own comment I decided I didn't want to accidentally fan any flames. Anyhow, there was lots of good information contrained in the back-and-forth irrespective of the edginess.

I suggest this as a reminder only - we have several weeks to go and there are going to be lots of times when any one of us may need some help or have some to offer. Not a good time to be snapping or sniping at one another (assuming there ever is a good time for that sort of thing).

[FEDUKE404]

Holding on through the last laps

I suggest this as a reminder only - we have several weeks to go and there are going to be lots of times when any one of us may need some help or have some to offer. Not a good time to be snapping or sniping at one another (assuming there ever is a good time for that sort of thing).

JH, I tend to agree. Granted many (most?) of us are working a lot and pretty stressed out these days, but regardless of that seasonal condition it never hurts to remain open-minded. Plenty of folks on this board have forgotten more than I ever knew, and I welcome their advice.

And, yes, there does seem to be a bit of "snippiness" in some of the more recent posts. That is generally not encountered on this board. Is there a full moon or something??

FE

[S T]

Moon Phases

No I just checked and I was sure the full moon had already passed by -

Full Moon for March 2009 was 3-11-09 next full Moon is 4-09-09

New Moon is on 3-26-09 and sometimes that can affect much the same as the full moon,
so it is possible in some months we have two periods that might affect us.

Just for what it is worth.

Sandy

[Lion]

Logs

I make my husband keep a log. Of course, the school logs him in and out when he's using the administrative program resident on the school server on which he's required to track his students; so he has that as a starting point. I ask my clients about logs, but don't audit them.

[taxea]

You need the documentation

"You can claim a depreciation deduction for a computer or cell phone that you use in your work as an employee if its use is 1) for the convenience of your employer and 2) required as a condition of your employment."

It has been a long accepted practice to document the convenience and required condition of your employment by having on file with the tax preparer the exact letterhead document that I mentioned above.

As for the 2009 change in computers being deductible as part of tuition expenses..this is for students enrolled in accredited schools not for your everyday educator.

As for the comment about being careful about taking ISP services as an expense how do you suppose the teacher is supposed to work from home on his computer without an ISP that allows connection to the schools computer system? I say that will be at least partially deductible when the time comes. taxea

[Burke]

so Burke you are saying that he can depreciate the computer on line 23 and how would he claim the DSL line??
thanks

Not line 23.
I use 2106 sometimes if necessary, otherwise line 21 for unreimbursed employee expenses.

[FEDUKE404]

Cart before the horse

Not line 23.
I use 2106 sometimes if necessary, otherwise line 21 for unreimbursed employee expenses.

Not to continue assaulting a deceased equus, but isn't all of this "computer depreciation" a moot point absent the letter from the employer requiring such a computer?

And to play devil's advocate, how would you explain the "additional" DSL costs that your business use created? I bet the guy pays the same thing every month. I cannot comprehend the record-keeping a detailed log might involve (this site is business, this site is personal, etc).

I would probably avoid that deduction just for a little piece of mind as well as not giving the IRS a reason to start snooping around... The 2% AGI floor may well eat it up anyway!

FE

[Lion]

Contract

By the way, my husband's contract spells out his requirement to access the school's proprietary software on their servers to track students, states that he is not reimbursed for any expenses, that he does not qualify for any stipend, etc., etc., that he cannot be on school property after a certain time unless on duty for a school function,... When he took in our own printer for all the performing arts teachers and classes to have in their wing, he did get a donation acceptance letter from his principal; so we used that as a contribution instead of employee expense.