Elijah, who is single, is employed as a full-time high school teacher. The school district where he works recently instituted a policy requiring all of its teachers to start working on a master’s degree. Pursuant to this new rule, Elijah spent most of the summer of 2015 taking graduate courses at an out-of-town university. His MAGI is $64,000 and expenses are as follows: Tuition $6,600
Books and course materials 1,500
Lodging 1,700
Meals 2,200
Laundry and dry cleaning 200
Campus parking 300
In addition, Elijah drove his personal automobile 2,200 miles in connection with the education. He uses the automatic mileage method.
Click here to access Exhibit 9.1. Assume that the AGI limitations of § 222 are not exceeded.
a. Which of these expenses, if any, might qualify as deductions for AGI? Select "Yes" or "No" whichever is applicable.
Tuition (subject to limitation) SelectYesNoCorrect 1 of Item 1
Lodging SelectYesNoCorrect 2 of Item 1
Auto mileage SelectYesNoCorrect 3 of Item 1
Campus parking SelectYesNoCorrect 4 of Item 1
Books and course materials SelectYesNoCorrect 5 of Item 1
Laundry and dry cleaning SelectYesNoCorrect 6 of Item 1
Meals (subject to cutback adjustment) SelectYesNoCorrect 7 of Item 1
How much, if any, of these expenses might qualify as deductions for AGI?
$
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It is important to differentiate between deductible and nondeductible education expenses. In addition, deductible education expenses may be partly deducted for AGI and from AGI.
b. How much of these expenses might qualify as deductions from AGI? (Assume the amount from Part a is claimed.)