employee unreimbursed expenses

[Homer]

I work for a nonprofit that did not have enough funding to pay the rent on the office space. I paid the rent out of my own pocket but did not get reimbursed by the nonprofit, my employer.

Can I deduct this as an "employee unreimbursed expense"? If so, what forms, what info to send, etc.

If not, is there any other way to take these expenses as a deduction?

[veritas]

Sounds like protection of income. Off the top of my head I would lean towards the deduction.

[veritas]

By the way can't you get that cheapskate Burn's to pony up?

[Homer]

Looking for REAL help here

I know this is a friendly message board...but I need HELP. If I do take the deduction, is there anything that the IRS would like me to submit at the same time, what is the proper form, etc. Is it a schedule A itemized deduction?

Thanks.

[veritas]

This would take a little research. However if the deduction was appropriate it would go on Sch A under misc itemized deductions.

Does your client expect to be reimbursed? If so that would change things.

[Matt Sova]

Non profit

Perhaps the best thing would have been to donate the money to the non-profit and then have the NP take the deduction. However, perhaps the NP could write you a receipt and then you could deduct as charitable contributions.

And, by the way, I did get the Simpsons reference veritas.

[veritas]

Good suggestion Matt. My brother said the same while we were at lunch. That's what we talk about at lunch. We are sick ppl.

[Bees Knees]

I think that is your ONLY choice. Paying a business expense for your employer is NON-deductible. There are numerous court cases where a shareholder/employee of their own corporation paid an expense on behalf of their corporation, and the courts have ruled the expense to be non-deductible. In Lambert, the court said:

"In this case, plaintiff seeks to deduct as his loss expenses of the
corporate taxpayer. `It has long been the general rule that a taxpayer may
not deduct expenses incurred on behalf of another taxpayer's business
(citing Deputy v. DuPont, 60 S.Ct. 363, 366 (1940)). Similarly, a
shareholder ordinarily may not deduct expenses he has incurred on behalf
of a corporation.' Dietrick v. C.I.R., 881 F.2d 336, 338 (6th Cir. 1989)
cert. denied 110 S.Ct. 565 (1989). `(T)he trade or business of a
corporation is not that of its shareholders.' Betson v. C.I.R., 802 F.2d
365 (1986). The magistrate finds that the expenses which plaintiff seeks
to deduct were those of Aries and consequently are not deductible by
plaintiff."

Bottom line is, you can have your employer reimburse you, but you cannot deduct expenses that properly belong to your employer.

[veritas]

In a different twist.

Money advanced to an employer in the form of a loan by an emploee has been allowed as a deduction when defaulted on.