Constable expenses

[spanel]

Read a previous thread and The TAx Book 8-13 and 8-14 and still confused. Have a client who is a local constable. No pay for this job, but does receive small fee for delivering citations or such. Think $15 per and said total was around 200 for the year. Yet he has lots of expenses, including mileage because he drives his own car. Not sure where I'm suppose to put these expenses. Is it Sch A business expenses. Because of the fee he receives does it go somewhere else?

How many expenses can you really have for $200 worth of income?

Chris

[TaxGuyBill]

He could also be a fee-based official. If that is the case, the deduction goes on Line 24 of the 1040 (after filling out Form 2106).

https://www.irs.gov/publications/p17/ch26.html#en_US_2015_publink100022911

[ATSMAN]

If the fees are on Sch C, then the expenses are, too. Make sure he keeps a mileage log. And, doesn't stop to pick up his dry cleaning on the way home.

Correct but the drycleaning could be his uniform!

[Lion]

If the fees are on Sch C, then the expenses are, too. Make sure he keeps a mileage log. And, doesn't stop to pick up his dry cleaning on the way home.

[Bonnie]

Read a previous thread and The TAx Book 8-13 and 8-14 and still confused. Have a client who is a local constable. No pay for this job, but does receive small fee for delivering citations or such. Think $15 per and said total was around 200 for the year. Yet he has lots of expenses, including mileage because he drives his own car. Not sure where I'm suppose to put these expenses. Is it Sch A business expenses. Because of the fee he receives does it go somewhere else?