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<br><div><div>On Jan 7, 2008, at 1:08 PM, Willem Blees wrote:</div><br class="Apple-interchange-newline"><blockquote type="cite"><span class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0; "><div>Jeff<br><br>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.<span class="Apple-converted-space"> </span><br></div></span><br class="Apple-interchange-newline"></blockquote></div><br><div>That would make sense, and if you spend enough, that is true. But they are not deductible until the total reaches a certain dollar amount, which to my best recollection was some percentage breakpoint of your overall income. Same basis as deducting health care expenses. I found this out several years ago before I started doing outside work. At the time, it was something like $1800 minimum before it became deductible. The next year I bought my SAT III, and I had enough with that, dues and other tools to qualify for a deduction. But only after I started doing supplementary work that went on a Schedule C would my accountant allow me to deduct tools or PTG dues under whatever that breakpoint was/is.</div><div><br class="webkit-block-placeholder"></div><div>Jeff</div><br><br><div> <span class="Apple-style-span" style="border-collapse: separate; border-spacing: 0px 0px; color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-align: auto; -khtml-text-decorations-in-effect: none; text-indent: 0px; -apple-text-size-adjust: auto; text-transform: none; orphans: 2; white-space: normal; widows: 2; word-spacing: 0px; "><div>Jeff Tanner, RPT</div><div>University of South Carolina</div><div><br class="khtml-block-placeholder"></div><br class="Apple-interchange-newline"></span> </div><br></body></html>