Itemized deduction / Child Care?

[attaboy4@bellsouth.net]

Client asks if some portion (even he is not aggressive enough to suggest all) of expenses for teenage daughter's figure skating efforts can be expensed. These would include coaching, club dues, travel, equipment/uniforms, entry fees. Her practices occur before or after school (depends on ice time availability, I think). I hate to shut him down totally, but since there are very few miscellaneous itemized deductions, where could we legitimately put some of this to get a tax benefit? Thanks for your insights in advance. Arthur D. Peffer, C.P.A., Jacksonville, Florida

[New York Enrolled Agent]

Client asks if some portion (even he is not aggressive enough to suggest all) of expenses for teenage daughter's figure skating efforts can be expensed. These would include coaching, club dues, travel, equipment/uniforms, entry fees. Her practices occur before or after school (depends on ice time availability, I think). I hate to shut him down totally, but since there are very few miscellaneous itemized deductions, where could we legitimately put some of this to get a tax benefit? Thanks for your insights in advance. Arthur D. Peffer, C.P.A., Jacksonville, Florida

Where legitimately? Answer = NOWHERE

[Rapid Robert]

I hate to shut him down totally

Why? I would be doing my job to shut him down totally, as would any ethical tax professional.

[Bucky]

Think your skating on very thin ice, pun intended!