The Waterbury Democrat., 1944-01-28
YOUR FEDERAL INCOME TAX
EARNED INCoME-DEDUCTTBLE
 EXPENSE

In figuring the amount of you salary, wages, and other compensa- tion for personal services you may deduct any ordinary and necessary expenses incurred in earning thi: income.
 If your employer or anyone else reimburseS you for your expense ol gives you a travel allowance or ex- pense account, these amounts must be included in your wages or other compensation.
 A distinction must be made, how ever, between expense attributable to your employment-which can be deducted-and personal expense which may not be deducted. A few examples will illustrate:
 Expenses of travel in connection with your employment, or business are deductible. Such expense ordi- narily includes transportation, meals and lodging, but it does not include the cost of laundry, clothes pressing and other expenses of nature which would be incurred If you stayed home.
 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 ot expenses incident to meals and lodging, (4) amount of other ex- penses claimed as 8 deduction.
 Expenses of a salesman in enter taining customers for the purpose of getting business, including taxi cabs, theater tickets and dinners telephone and telegraph messages and the like, are deductible. How ever, this type of expense may not be deducted by an officer or employe of a corporation whose contract oi employment does mt specifically re- quire him to make such expendi- lures.
 Expense 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 a car or hotel room, the expenses must be prorated and only the share of the taxpayer is deductible.
 The amounts spent in seeking a job, as well as the cost of travelling to the place where a new job is to be taken up, are personal ex- penses and are not deductible. Fees paid to an employment agency, how ever, are deductfble.
 Membership fees in labor union, or in an organization which renders 8 protective service to its members are allowable deductions.
 Cost of uniforms and equipment Is deductible expense to the extent (1) that such are specifically re. quired, and (2) that they do moi take the place of ordinary clothing in civil life. Uniforms of nurses railway trairlmen, barbers, and sur geons are held to take the plac, of ordinary clothing, and their cost accordingly, is not deductible. Cos of military and naval uniforms ant related equipment, such as gold lac, and gilt buttons, is not deductible but the cost of certain items, sucl as corps. devices. campaign bars. ant the like, which are. especially re qilired by the profession, is deducti bie.
 The uniforms of baseball player land other professional athletes ar not considered clothing adapted t general wear, and their cost Is de ductible. The same also applies t the cost of helmets. rubber coats and rubber boots required to b purchased and worn by city ffemen land the cost of riibber coats an, rubber boots required to De pur IchAeed and woEn by city policemen