Dexter is a licensed commercial pilot who works for Kite Charter Jet Service.
Typically, Dexter, who lives near the airport, flies a charter out of Frankfort, Kentucky, to either Las Vegas or Reno, spends several nights there, and then returns home with the same group. Kite provides Dexter with a travel allowance of $1,700 per month but requires no accountability. For the current calendar year, Dexter had the following job related expenses:
|
Meals |
$ 8,000 |
|
Lodging |
11,000 |
|
Transportation (taxis, limos) |
600 |
|
Uniforms |
1,100 |
|
Dry cleaning of uniforms |
300 |
|
Annual physical exam |
1,000 |
The uniforms are required to be worn on the job. The Federal Aviation Administration requires the annual physical exam for the maintenance of a commercial pilot’s license. How may Dexter treat these expenses for Federal income tax purposes?