Match the statements that relate to each other. (Note: Choice L may be used more
ID: 2571286 • Letter: M
Question
Match the statements that relate to each other. (Note: Choice L may be used more than once.)
A. Must Inolve the same trade or business B. Must be for the convenience of the employer
C. Meals while in route D. Lodging while in route
E. Out-of-town job assignment lasts for more than one year. F. Can include actual cost of parking
G. Payment for services rendered based on tasks performed H. Excludes use of MACRS depreciation
I. Taxpayer has tools and helper provided for him J. Transportation must be allocated if taxpayer spends two weeks
on business and one week sightseeing.
K. Paralegal obtains a law degree L. Correct match not provided
1. Characteristic of a taxpayer who has the status of an employee
2. Characterstic of a taxpayer who is self-employed
3.Actual cost method of determining auto expense
4.Automatic mileage method
5.Deductible moving expense
6.Nondeductible moving expense
7.Mixed use (both business and pleasure) foreign travel
8.Education expense that is not deductible to maintain or improve existing skills
9.Tax home has changed
10.Deductible job-hunting expenses
11.Deduction by an employee of unreimbursed office-in-the-home expenses
12.Mixed use (both business and pleasure) domestic travel.
Explanation / Answer
1. Characteristic of a taxpayer who has the status of an employee I. Taxpayer has tools and helper provided for him 2. Characterstic of a taxpayer who is self-employed G. Payment for services rendered based on tasks performed 3.Actual cost method of determining auto expense F. Can include actual cost of parking 4.Automatic mileage method H. Excludes use of MACRS depreciation 5.Deductible moving expense D. Lodging while in route 6.Nondeductible moving expense C. Meals while in route 7.Mixed use (both business and pleasure) foreign travel J. Transportation must be allocated if on business and one week sightseeing 8.Education expense that is not deductible to maintain or improve existing skills K. Paralegal obtains a law degree 9.Tax home has changed E. Out-of-town job assignment lasts for more than one year. 10.Deductible job-hunting expenses A. Must Inolve the same trade or business 11.Deduction by an employee of unreimbursed office-in-the-home expenses B. Must be for the convenience of the employer 12.Mixed use (both business and pleasure) domestic travel. I. Taxpayer has tools and helper provided for him