state 2106 audit

[Kram BergGold]

My client is being audited by our state on 2106 expenses. My client had all his numbers in place so the examiner disqualified his expenses because the employer did not require him to go to conferences. The IRS instructions for 2106 clearly state expenses have to ordinary and necessary and do not have to be required by employer. Our state follows IRS rules. Does anyone have any court cases on this point to share with me?

[BHoffman]

My client is being audited by our state on 2106 expenses. My client had all his numbers in place so the examiner disqualified his expenses because the employer did not require him to go to conferences. The IRS instructions for 2106 clearly state expenses have to ordinary and necessary and do not have to be required by employer. Our state follows IRS rules. Does anyone have any court cases on this point to share with me?

I had something like this happen once. I printed out the State Statute that showed IRS rules determined proper treatment of that tax issue and it worked. Had to do a little digging, but it was right there. Good luck

[BOB W]

My client is being audited by our state on 2106 expenses. My client had all his numbers in place so the examiner disqualified his expenses because the employer did not require him to go to conferences. The IRS instructions for 2106 clearly state expenses have to ordinary and necessary and do not have to be required by employer. Our state follows IRS rules. Does anyone have any court cases on this point to share with me?

States are just hungry and are making you work for the deduction....Sad..........