maxferrellgmail com
Level 1
06-18-2020
09:51 PM
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itonewbie
Level 15
06-18-2020
09:59 PM
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No.
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Still an AllStar
Still an AllStar
BobKamman
Level 15
06-18-2020
10:55 PM
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As a Schedule C expense? Or maybe under an accountable plan, if needed exclusively for business. Of course, at $145 for 10 years, maybe it should be amortized for $15 a year. After a few years, the EBE deduction might return.
BobKamman
Level 15
06-19-2020
07:58 AM
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See Payne v. Commissioner, T.C. Memo. 1986-93, 51 T.C.M. (CCH) 579, 582 (1986) (concluding on the facts of that case that a passport fee is a deductible business expense).