Verified Document

Tax Memo Tax Research Memorandum Lauren Smith Case Study

Tax Memo Tax Research Memorandum

Lauren Smith

From: Tax Accountant, CPA

You incurred $15,000 of educational expenses over the past year in pursuit of your MBA, part of your professional development as a practicing Registered Nurse and nursing administrator. Your employer does not offer an educational expense reimbursement program, and you wish to claim these educational expenses as business expenses in order to claim greater tax deductions. You have worked in numerous administrative positions in your capacity as a nurse, and feel that the pursuit of an MBA was a clear part of your career development.

The only issue is whether or not the education you received at the expense of $15,000 can be deemed work-related education as defined and applied by the IRS, which recognizes such expenses as business expenses for employees. If the education can be deemed...

However, even if one or both of the above tests are met, the education does not qualify as a business expense if it is necessary to meet the minimum requirements of your current occupation or if it qualifies…

Sources used in this document:
References

IRS. (2011). Tax Benefits for Work-Related Education. Accessed 25 March 2012.

http://www.irs.gov/publications/p17/ch27.html#en_US_2011_publink1000173988

Tax Court. (2009). T.C. Summary Opinion 2009-182. Accessed 25 March 2012.

http://www.ustaxcourt.gov/InOpHistoric/singleton-clarke.sum.WPD.pdf
Cite this Document:
Copy Bibliography Citation

Related Documents

Education Expense Research Lauren Smith From: Tax
Words: 598 Length: 2 Document Type: Research Paper

Education Expense Research Lauren Smith From: Tax Accountant, CPA Education Expenses claimed as Business Expenses Facts You incurred $15,000 in education expenses during the tax year in the course of earning an MBA from a local university. You want to deduct these expenses on your personal tax return as an employee business expense because your employer does not have an education expense reimbursement program. The issue is (1) whether the education expenses qualify as education expenses

Sign Up for Unlimited Study Help

Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.

Get Started Now