Employee Business Expenses and Other Miscellaneous Deductions – 2017 Law – Course Manual Only

Course Content

This is the fourth course in our four part series on itemized deductions. Here we explore rules for claiming employee business expenses and other miscellaneous deduction items.

Topics Covered

  • Unreimbursed employee business expenses
  • Rules for deducting local transportation expenses
  • Meal and entertainment expenses
  • Travel for business and personal reasons
  • Accountable vs. nonaccountable employer plans
  • AMTRAK Act
  • Business gifts
  • Work related education expenses
  • Job search expenses
  • Rules relating to home office expenses
  • How to compete Form 2106 Employee Business Expenses
  • Accountable vs. nonaccountable employer reimbursement plans
  • Record-keeping requirements
  • Deducting tax preparation fees
  • Other miscellaneous itemized deductions
  • Limits on itemized deductions and exemption deductions
  • Affect of AMT on deductibility of certain itemized deductions
  • Nondeductible expenses


By the conclusion of this course, you should be able to:

  • Distinguish between business expenses that are deductible by an employee and those that are not deductible
  • Describe rules pertaining to deducibility of travel, meal, entertainment, education and auto expenses
  • Determine if a transportation worker falls under the AMTRAK Act
  • Identify expenses trigger a reporting requirement for Form 2106
  • Complete Form 2106 Employee Business Expenses
  • Describe deductions that are not subject to the 2% limit
  • Explain how the alternative minimum tax can minimize or negate the benefits associated with certain itemized deductions
  • Explain how your total allowable itemized deductions may be limited for certain taxpayers whose income exceeds certain threshold amounts

Classwork assignments will provide opportunities for students to apply concepts covered in this course to sample tax forms including Schedule A, and Form 2106.

The course manual is delivered as a PDF document which you can download and print.


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Section 8.1

Course Manual Only

Course Type:



2017 Tax Law

Registration Status:

Registration Open
Ends: Thursday, August 15th, 2019 11:59 PM (PDT)

Course Status

Started: Wednesday, August 15, 2018 11:59 PM (PDT)

Ended: Saturday, August 15th, 2020 11:59 PM (PDT)

Course Length:

0 Hours

Course Fees:

Course Materials $5.99
Total $5.99

Course Credits:   0

No CE is awarded with the purchase of this manual. You must enroll in and complete the full version of this course to received CE.

Field of Study


Program Level



Basic tax knowledge

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