Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Tax Deduction Category
|
| gptkbp:appliesTo |
Employees
|
| gptkbp:deductibleFor |
gptkb:Armed_Forces_Reservists
gptkb:Fee-Basis_Government_Officials gptkb:Qualified_Performing_Artists Employees with Impairment-Related Work Expenses |
| gptkbp:deductibleIf |
Directly Related to Work
Ordinary and Necessary Unreimbursed |
| gptkbp:definedIn |
gptkb:IRS_Publication_463
|
| https://www.w3.org/2000/01/rdf-schema#label |
Employee Business Expenses
|
| gptkbp:includes |
Entertainment Expenses
Lodging Expenses Meal Expenses Transportation Expenses Travel Expenses |
| gptkbp:notDeductibleFor |
Most Employees (2018-2025)
|
| gptkbp:notDeductibleIf |
Reimbursed by Employer
|
| gptkbp:prohibits |
gptkb:Tax_Cuts_and_Jobs_Act_(2018)
|
| gptkbp:reportsTo |
gptkb:Form_2106
gptkb:Schedule_A |
| gptkbp:requires |
Adequate Records
Receipts for Expenses over $75 |
| gptkbp:subject |
2% AGI Floor (pre-2018)
Accountable Plan Rules Nonaccountable Plan Rules |
| gptkbp:bfsParent |
gptkb:IRS_Form_2106
|
| gptkbp:bfsLayer |
5
|