The law demands that you report the jury fees as income, though, so claim a deduction here to protect you from being taxed on money that really only passed through your hands. If you answered yes to both questions, too much social security tax was withheld from your paychecks. To even things out, you get a credit. Your tax preparer can help ensure you get proper credit for any overpayment. Deducting Expenses for a Home Office For 1999, the rules for deducting expenses associated with a home office have loosened significantly, allowing many people who were previously denied the deduction to begin claiming it.
Many employers offer a cafeteria plan to their employees.
The plan may also allow employees to pay for these expenses with pre-tax salary or wages. Some plans allow employees to choose a combination of the two options. If the cash option is chosen, the cash is taxable. However, medical expenses paid for with plan money may be deducted on Schedule A, and a credit may be claimed for the child care expenses. Some special considerations regarding the pre-tax option are shown below.