<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:st1="urn:schemas-microsoft-com:office:smarttags" xmlns="http://www.w3.org/TR/REC-html40"> <head> <META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii"> <meta name=Generator content="Microsoft Word 11 (filtered medium)"> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="PostalCode"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="State"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="City"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="PlaceName"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="PlaceType"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="place"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="PersonName"/>  <style>  </style> </head> <body lang=EN-US link=blue vlink=purple style='word-wrap: break-word; -webkit-nbsp-mode: space;-webkit-line-break: after-white-space'> <div class=Section1> Change accountants.<o:p></o:p> Joy!<o:p></o:p> Elwood<o:p></o:p> <o:p> </o:p> <div> <st1:PersonName w:st="on">Elwood Doss</st1:PersonName>, Jr., M.M.E., RPT<o:p></o:p> Piano Technician/Technical Director<o:p></o:p> Department of Music<o:p></o:p> 145 Fine Arts Building<o:p></o:p> The <st1:place w:st="on"><st1:PlaceType w:st="on">University</st1:PlaceType> of <st1:PlaceName w:st="on">Tennessee</st1:PlaceName></st1:place> at Martin<o:p></o:p> <st1:place w:st="on"><st1:City w:st="on">Martin</st1:City>, <st1:State w:st="on">TN</st1:State>  <st1:PostalCode w:st="on">38238</st1:PostalCode></st1:place><o:p></o:p> 731/881-1852<o:p></o:p> FAX: 731/881-7415<o:p></o:p> HOME: 731/587-5700<o:p></o:p> </div> <div> <div class=MsoNormal align=center style='text-align:center'> <hr size=2 width="100%" align=center tabindex=-1> </div> From: caut-bounces@ptg.org [mailto:caut-bounces@ptg.org] On Behalf Of Jeff Tanner Sent: Monday, January 07, 2008 2:48 PM To: <st1:PersonName w:st="on">College and University Technicians</st1:PersonName> Subject: Re: [CAUT] PTG Dues<o:p></o:p> </div> <o:p> </o:p> <o:p> </o:p> <div> <div> On Jan 7, 2008, at 1:08 PM, Willem Blees wrote:<o:p></o:p> </div> <o:p></o:p> <div> <span style='orphans: 2;text-align:auto;widows: 2;-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;word-spacing:0px'>Jeff 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. <o:p></o:p> </div> <o:p> </o:p> </div> <o:p> </o:p> <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.<o:p></o:p> </div> <div> <o:p> </o:p> </div> <div> Jeff<o:p></o:p> </div> <o:p> </o:p> <div> <div> Jeff Tanner, RPT<o:p></o:p> </div> <div> <st1:place w:st="on"><st1:PlaceType w:st="on">University</st1:PlaceType> of <st1:PlaceName w:st="on">South Carolina</st1:PlaceName></st1:place><o:p></o:p> </div> <div> <o:p> </o:p> </div> <o:p></o:p> </div> <o:p> </o:p> </div> </body> </html>