I assume that most salaried technicians do some outside work. The IRS wants you to declare that income which would necessitate your filing a schedule C. As long as you're making an attempt to run this side business profitably, that is, not claiming expenses in excess of income year after year, then I don't see the problem. Carl D. Root, RPT www.rhythmimages.com On Jan 8, 2008, at 12:05 AM, Israel Stein wrote: > At 11:00 AM 1/7/2008, caut-request at ptg.org wrote: >> IF your only source of income is working for someone else, and you >> are required by your employer to belong to a trade organization, >> and/or your employer requires you to purchase your own tools to do >> your work, then they are deductible. >> Willem (Wim) Blees, RPT >> Piano Tuner/Technician >> Honolulu, HI >> Author of >> The Business of Piano Tuning >> available from Potter Press >> www.pianotuning.com > > > Folks, > > If anyone here believes the above as written and follows this > advice - they might be unpleasantly surprised. > > What we are dealing with here are Employee Business Expenses - > which are subject to a 2% limitation. Which means that this would > be deductible only if your expenses of this sort total more than 2% > of your Adjusted Gross Income and you can only deduct the portion > that is in excess of your Adjusted Gross Income. Which means: > > If your pre-tax salary is $55,000 for the year, and you have > adjustments to income (such as certain moving expenses, eligible > IRA contributions, alimony payments or other such deductions) of > $5000 so your Adjusted Gross Income is $50,000, then you can't > deduct anything less than 2% of 50,000 - which is $1,000. And you > can only deduct amounts in excess of $1,000 - that is, if you spent > a total of $1,112 on dues and tools, you can only deduct $112. > > And if you don't believe me, look at your IRS Schedule A to Form > 1040 - and read the instructions. > > I wish people who write stuff would research it before they write. > > Israel Stein > >
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