Today TaxMama® hears from Lori in the TaxQuips Forum with a case of wishful thinking. “I have a couple of clients that have an average of $3,000 worth of employee expense deductions. None of them itemize on Schedule A. Can I still take the standard deduction, plus a negative amount (from form 2106) on 1040 line 21 – Other Income? Or are they disallowed?”
Hi Lori,
Alas, it’s all or nothing. Either they itemize or they don’t.
The numbers from Form 2106 flow to the Schedule A – Miscellaneous Itemized Deductions, less 2% of adjusted gross income.
The only way to claim any of those expenses at all without itemizing is if they are starving artists, or certain other special employment categories. Look at the rules for Adjustments to Income in Chapter 4 of Pub 17.
Good try, though. I like your spirit.
And remember, you can find answers to all kinds of questions about employee business expenses and other tax issues, free. Where? Where else? At www.TaxMama.com.
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