This is an old thread. But I would still like to share with you a Tax Court case involving a Continental Flight Attendant-
The Tax Court has recently ruled on a case that was filed in April of 2010. In that trial, a Flight Attendant for Continental Airlines was deducting several expenses on her tax returns as business or job-related expenses in accordance with common practices. The Tax Court ruled against her on several items. While we believe the outcome might have been different had she retained legal representation (she was pro se).
Highlights- Uniform items such as nylons, shoes, scarfs, hats, etc. were denied. Yes, they were only used at work yet since these items are easily convertible to everyday use the Court said No. Cell phone and internet charges were denied since they are considered utilities like electricity (I continue to disagree with this since the internal IRS guidelines are being updated at glacial speeds to recognize the evolving business environment). Van driver tips were also denied since the Court considered them incidentals and included as part of the per diem deduction. Haircuts, make-up and manicures were denied since they are personal in nature.
Tax Court Summary 2010-47
Thanks,
Jason
Watson CPA Group- Airline Pilot Taxes, Flight Attendant Tax Deductions, Flight Crew Tax, Pilot Tax Deductions