The Waterbury Democrat., 1943-01-26
YOUR INCOME
 TAX
NO. IS
EARNED INCOME-DEDUCTIBLE

EARNED NCOAEE-DEDUCTIBLE
 -.. M EXPENSE
 Tn arriving ct the amount of earned income shown on. Item 1 of the return Form 1040 (Salaries and Other Compensation for Personal Services), ordinary and necessary expenses incurred in the connection
 may be deducted. A distinction must be made, however, between expense attributable to ones em- ployment, and personal expense, which may not be deducted A few examples will illustrate.
 Expenses of travel in connection with ones employment, or business, are deductible, and such expense or- dirlarily includes ,5. transportatio meals, and lodging, but 1t does not include the cost of laundry, clothes pressing, and other expenses of a nature such as would be incurred in any case.
 Travel expense deductions, to be allowable, must be supported when required by the Commissioner by a statement showing CD the nature of business, CD number of & days away from home, (3) amount of expenses incident to meals and lodging, (4) amount of other ex- penses claimed as deduction.
 The amount of any reimburse ment of expense, or of an expense allowance, must be included in the return as part of compensation.
 Expenses of salesman iIl enter taining customers for the purpose of securing business, including taxicabs, theater tickets and dinners, tele- phone and telegraph messages and the like, are deductible but such ex- penses incurred by an officer or eln- ploye of 8 corporation whose con- tract of employment does not spe- officially require him to make such expenditures, are not deductible. Any reimbursement of such expense must, of course, be included in in- come.
 Expenes of getting to and from work, such as commuters fares and bus and street car fares, are con- sidered as personal expenses, and are not deductible.
 A person on a rowing commission and maintaining no permanent home is not entitled to expenses for meals and lodging while travelling.
 In the case of shared travel, as in @ car or hotel room, the expenses incurred must be prorated and only those applicable to the taxpayer are deductible.
 The amounts spent in seeking a job, as well as the cost of travelling to the place where 8 new job is to be taken up, gre personal expenses and are not deductib1e.
 Membership fees in a labor union | pr in an organization which renders 3 protective service to It's members, are allowable deductions.
 Cost of uniforms and equipment | are deductible expense to the ex- ;ent CD that such are specifically | and CD that they do not | ;ake the place of ordinary clothing | n civil life. Uniforms of nurses, 'ailway trainmen, barbers, and sur- yeons are held to take the place of ordinary clothing, and the cost of such is accordingly not deductible. Cost of military and naval uniforms and related equipment, such as yold lace and gilt buttons, is not ieductible, but the cost of certain tenns, such as corps devices, cam- oaign bars, and the like, which are required by the profession, s deductible. <.
 The uniforms of baseball players md other professional athletes are not considered clothing adapted to general wear, and the cost of such s deductible. The same also ap- ,lies to the cost of helmets, rubber ,oats, and rubber boots required to ,e purchased and worn by city fire nen, and the cost of rubber coats md rubber boots required to be purchased and worn by city police- nef1