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I just dug through the Code a bit, and unfortunately my first impression is that it would be a misc itemized deduction, which would usually be subject to the 2% haircut, but not currently allowed.
I suppose if you disagree with that and want to be aggressive and take the deduction, you could enter it as a negative amount as an "other income" on Schedule 1. But as of now, my reading of things would put it in the itemized deductions with a 2% haircut (which is not even allowed right now).
"He's an employee, not self-employed."
Is he a shareholder, then? For a passthrough entity?
Are you asking for this:
A "regular" employee would not benefit from this.
Have they got the full determination?
Here's the earlier discussion topic:
"Level Up" is a gaming function, not a real life function.