Ploygraph Tests

[Bird Legs]

Client, a barber, self employed, rents a chair in a shop, pays fpr most of his own
supplies. He is on probation, and has been for several years, is required, by the
probation judge to have a polygraph test done 2 times a year.
Also, as a condition for client to rent the barber chair, he must abide by the rules
of his probation.
The polygraph tests costs the client $200. ea. Can these be deductible on Sched. C
as his barbers expense?

[Bees Knees]

I would say no. The polygraph test is a requirement of his probation. It is not a requirement for renting the chair.

[jainen]

to be on probation

Sometimes probation requires that you hold a job, but I've never heard of a job that requires you to be on probation.

[Bird Legs]

Jainen-Terms of

the agreement to let the client rent the barber chair is that the client is required to follow
all requirements of the probation officer. One of the requirements of the probation is
the polygraph tests.

[Bees Knees]

the agreement to let the client rent the barber chair is that the client is required to follow
all requirements of the probation officer. One of the requirements of the probation is
the polygraph tests.

Yes, but to be deductible as a business expense, you have to show that the expense is ordinary and necessary for carrying on a trade or business. That is right out of Code Section 162(a). How does a polygraph test help in carrying on the trade or business of a barber?

You say, but he can't be a barber if he does not pay the expense. Yes, maybe for that specific taxpayer, but not barbers in general. Besides, you can't deduct the cost of penalties and fines, even if you claim you can't conduct business without paying the fine. For example, you lose your driver's license for DWI. You cannot claim expenses to defend yourself in court claiming that without a driver's license, you can't do your job. This situation would be no different. Costs as a result of criminal behavior are specifically exempted from the ordinary and necessary test. [Section 162(f)]

[jainen]

Hawaiian vacation

That gives me an idea. I'm going to change my engagement letters, so that I can only prepare their tax return if I take a Hawaiian vacation.

[jainen]

telling me the truth

>>How does a polygraph test help in carrying on the trade or business of a barber?<<

Man, if my barber ever started telling me the truth, I would never go back!!

[Unregistered]

the agreement to let the client rent the barber chair is that the client is required to follow
all requirements of the probation officer. One of the requirements of the probation is
the polygraph tests.

Most jobs require that you remain unincarcerated. That doesn't change the personal nature of the expense.

[Bird Legs]

You help

Lighten the day.
Thanks everyone.

[Joe Btfsplk]

Polygraph

I once had a client who gave polygraph tests for companies which required employees to pass the polygraph. I believe the State made it illegal for companies to require these tests as a condition of employment. The test is not required of all employees, so it is not a general condition of employment.
You probably have to have a drivers license to get to work, but can't deduct it. If you lived across the street from your job, a drivers license would not be required. If you stayed out of jail, a polygraph would not be required.