Hi:
1) W2 employees of a specific subclass (Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials) can deduct job related travel expenses away from "home".
2) W2 employees outside of the subclass stated in clause 1 above CANNOT take the same deduction.
3) Is the subclass creation in clause 1 consistent to the Federal Equal Protection provision ? Has anyone started a discussion along this thread ? Both are W2 employees, assuming arguendo both make same income (i.e., equal privilege), both require to travel away from "home" for job purposes, and both incur "job related unreimbursed travel expense". How is it possible to separate them into two distinct subclass ?
4) See Walters v. City of St. Louis, 347 U.S. 231, 237, 74 S. Ct. 505 (1954). The court did not pass upon regulations under the tax which granted employers deductions for taxes paid the federal government, but which did not allow employees a deduction for the same tax. Justices Douglas and Black expressly suggested that this latter classification raised a "serious and substantial question under the Equal Protection Clause. . . ."
------------------
While the Equal Protection Clause itself applies only to state and local governments, the Supreme Court held in Bolling v. Sharpe (1954) that the Due Process Clause of the Fifth Amendment nonetheless imposes various equal protection requirements on the federal government via reverse incorporation.
Any tax attorney interested in this thread ? Pls discuss.
Regards,
Sam Bhattacharya
1) W2 employees of a specific subclass (Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials) can deduct job related travel expenses away from "home".
2) W2 employees outside of the subclass stated in clause 1 above CANNOT take the same deduction.
3) Is the subclass creation in clause 1 consistent to the Federal Equal Protection provision ? Has anyone started a discussion along this thread ? Both are W2 employees, assuming arguendo both make same income (i.e., equal privilege), both require to travel away from "home" for job purposes, and both incur "job related unreimbursed travel expense". How is it possible to separate them into two distinct subclass ?
4) See Walters v. City of St. Louis, 347 U.S. 231, 237, 74 S. Ct. 505 (1954). The court did not pass upon regulations under the tax which granted employers deductions for taxes paid the federal government, but which did not allow employees a deduction for the same tax. Justices Douglas and Black expressly suggested that this latter classification raised a "serious and substantial question under the Equal Protection Clause. . . ."
------------------
While the Equal Protection Clause itself applies only to state and local governments, the Supreme Court held in Bolling v. Sharpe (1954) that the Due Process Clause of the Fifth Amendment nonetheless imposes various equal protection requirements on the federal government via reverse incorporation.
Any tax attorney interested in this thread ? Pls discuss.
Regards,
Sam Bhattacharya
Federal Taxes: W2 Employee Job Related Travel Expenses - Disallowance in Schedule a
Aucun commentaire:
Enregistrer un commentaire