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  2. Per diem - Wikipedia

    en.wikipedia.org/wiki/Per_diem

    The JTR also states that lodging taxes for CONUS and non foreign OCONUS are a reimbursable expense but requires a receipt. [11] The JTR also follows the 'expenses below $75 do not require a receipt' rule, established by the Internal Revenue Service although local disbursing officers may question charges they feel may be false. [citation needed]

  3. Are Moving Expenses Tax Deductible? - AOL

    www.aol.com/moving-expenses-tax-deductible...

    Beginning in 2018, the Tax Cuts and Jobs Act suspended the moving expense deduction for most taxpayers as part of broader changes to tax law. The suspension aimed to simplify the tax code and ...

  4. Internal Revenue Code section 132(a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Internal Revenue Code Section 132(a) provides eight types of fringe benefits that are excluded from gross income.These include fringe benefits which qualify as a (1) no-additional-cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe, (5) qualified transportation fringe, (6) qualified moving expense reimbursement, (7) qualified retirement planning ...

  5. Mileage Reimbursement Rate for 2025: What To Expect - AOL

    www.aol.com/mileage-reimbursement-rate-2023...

    Note that prior to the 2017 Tax Cuts and Jobs Act, taxpayers could deduct miles as part of their deductions for non-military moving expenses and unreimbursed employee expenses. The TCJA eliminated ...

  6. Employer transportation benefits in the United States

    en.wikipedia.org/wiki/Employer_transportation...

    An employer in the United States may provide transportation benefits to their employees that are tax free up to a certain limit. Under the U.S. Internal Revenue Code section 132(a), the qualified transportation benefits are one of the eight types of statutory employee benefits (also known as fringe benefits) that are excluded from gross income in calculating federal income tax.

  7. Itemized deduction - Wikipedia

    en.wikipedia.org/wiki/Itemized_deduction

    Medical expenses, only to the extent that the expenses exceed 7.5% (as of the 2018 tax year, when this was reduced from 10%) of the taxpayer's adjusted gross income. [2] (For example, a taxpayer with an adjusted gross income of $20,000 and medical expenses of $5,000 would be eligible to deduct $3,500 of their medical expenses ($20,000 X 7.5% ...

  8. Top Tax Deductions and Tax Credits You Should Know for 2023 - AOL

    www.aol.com/finance/10-tax-deductions-know-2023...

    10. Educator Expenses. The educator expense tax deduction is available to instructors, counselors, principals and aides who work at least 900 hours each school year and spend their own money on ...

  9. Two-percent haircut - Wikipedia

    en.wikipedia.org/wiki/Two-Percent_Haircut

    The most significant expense that is categorized as a miscellaneous itemized deduction is the unreimbursed business expenses of an employee. [3] It is a possibility that Congress imposed the two-percent haircut on these expenses in order to weed out portions that may have been personal in nature, as major employee expenses are generally ...

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