Jury duth expenses

[ed spencer]

Can meals and mileage expense for jury duty go on line 31, or do they have to be Sch A subject to 2%? Pretty simple question. I want line 31 but fear Sch A.....Thanks

[thomtax]

Just curious - If they were not having to stay out of town, overnight, etc., why would there be any deduction for the meals. Also, what other expenses? It would seem, if they are trying for mileage, why would this not be like any other job and it be commuting?

Not trying to be difficult, but these are my first thoughts.

LT

[taxea]

Wasn't she reimbursed by the court? There is no expense for her time. There is no expense for her meals. If the court did not reimburse her for her mileage at the IRS rate then there would be some Sch A expense for that and the income from the court goes on Ln 21 not 31.

[erchess]

temporary job location

I would deduct the miles if not reimbursed or not reimbursed at the IRS Rate (as taxea said) because I would treat it as a temporary work location. I do believe the deduction would be SCH A though as she said and not line 21 as OP and I would both prefer.

[ed spencer]

Good comments, all,

Good comments all, and thank you. I don't believe client was out of town overnight so no meal expense. I think a good case could be made for miles on 2106 but with the cost of the form and the 2% reduction on A, probably a no go in this case..... Ed

[FEDUKE404]

Observation

Unless the person had to make many trips of great distance, I cannot imagine having enough expenses to justify a Form 2106.

Of course, for that matter, there may be no valid expenses in the first place. A strong case could be made for "commuting" and (local area) certainly mere meals would not qualify either.

In the rare case (extended trial/sequestered/change of venue) my guess would be the government would cover those valid expenses up front.

FE

[taxea]

Good comments all, and thank you. I don't believe client was out of town overnight so no meal expense. I think a good case could be made for miles on 2106 but with the cost of the form and the 2% reduction on A, probably a no go in this case..... Ed

Unless he was in court testifying in regard to his job I don't see the connection to F2106

[ed spencer]

Such a simple problem, yet so many

angles I had not considered. This forum is great.