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A deduction is allowed forcontributions to the plan, and no income tax consequen

ID: 2444289 • Letter: A

Question

A deduction is allowed forcontributions to the plan, and no income tax consequences resultfrom distributions to the participant at retirement.

Traditional IRAs.

Keogh (H.R. 10) plans.

Both b. and c., but nota.

Which, if any, of the followingexpenses are not subject to the 2%-of-AGIfloor?

Safety shoes purchased by aself-employed plumber.

Unreimbursed employeeexpenses.

Tax return preparation fee paid bya non-employed retiree.

None of the above.

The election to itemize isappropriate when the taxpayer’s allowable itemized deductionsexceed the allowable standard deduction.

Medical expenses must relate to aparticular ailment in order to be deductible. The cost of aperiodic physical exam is not deductible because itrelates to the taxpayer’s general state of health.

Traditional IRAs.

Explanation / Answer

Which, if any, of the followingexpenses are not subject to the 2%-of-AGIfloor?

Safety shoes purchased by aself-employed plumber.

Unreimbursed employeeexpenses.

Tax return preparation fee paid bya non-employed retiree.

None of the above.

Safety shoes purchased by aself-employed plumber.

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