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@Lazy Dog Tax Service wrote:

I hadn't either but a client that is new to me this year sends me this and his old tax preparer has been doing it for him. He won't listen to NO... I'll have to see if I can find anything in an IRS pub about it

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Please don't take a random deduction without verifying it.  🙂

If he insists on it, have him cite a credible source and then look up that credible source.  If there is no real evidence of such a deduction, you can't enter the deduction on the tax return.  If the taxpayer is upset about it, he won't be your client.