Steve and Beverly are married and have adjusted gross income of $32,000. Beverly is a registered nurse,

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Steve and Beverly are married and have adjusted gross income of $32,000. Beverly is a registered nurse, and in 2010 she spent $225 on uniforms and $150 on white support hose. The laundry on the uniforms for the year was $75. Steve is an installer for the light company, and he wears regular work clothes that are required by his employer. The work clothes cost Steve $400 during the year.

Also, Steve must wear safety shoes on the job that cost $120 this year, and he purchased pole-climbing equipment, spikes, and a safety belt that cost $275.

If Steve and Beverly file a joint return this year, what is their deduction on Schedule A for special clothing and uniforms, before considering the limitation on miscellaneous deductions?

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Income Tax Fundamentals 2011

ISBN: 9780538469197

29th Edition

Authors: Gerald E. Whittenburg, Martha Altus-Buller

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