Next, keep in mind that the medical expense deduction is limited to those qualifying medical expenses over 7.5% of your AGI.

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The differences in their views of the ideal international tax regime, however, run much, much deeper than a moving expense deduction.

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To qualify for the medical expense deduction, you first have to itemize.

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But here's the catch: If Clinton had to declare the income and then deducted his legal fees as a job-related legal expense, the deduction would be so large as to throw him into the clutches of the Alternative Minimum Tax.

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Many times during an audit IRS examination personnel will set unrealistic deadlines for supplying supporting documents for a deduction or expense.

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Rather, you must continue to carry the unused deduction from the actual expense year until the next year you use the actual expense method.

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Then look at your home-state plan, focusing on just two things: the expense ratio and the availability of a state tax deduction.

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Similarly, if you carry an unused deduction from a year you used the actual expense method into a year in which you use the safe harbor, you may not use that carryover to reduce the income in the safe harbor year.

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Commissioner of Internal Revenue, Respondent, Docket No. 18977-09 (downloads as a pdf), filed just this week, U.S. Tax Court Judge Haines agreed with the IRS that taxpayer Luis Bulas was not entitled to a deduction for his use of the bathroom as a home office expense.

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