Comprehensive Volume 2013 Chapter 9, Textbook Solutions
CHAPTER 9
DEDUCTIONS: EMPLOYEE AND SELF-EMPLOYED-RELATED EXPENSES
SOLUTIONS TO PROBLEM MATERIALS
| | | | |Status: | Q/P |
|Question/ |Learning | | |Present |in Prior |
|Problem |Objective |Topic | |Edition |Edition |
| | | | | | | | | |
1 LO 1, 9 Schedule C of Form 1040 and Form 2106: New when appropriate 2 LO 1, 9 Employee status: possible deductions for Unchanged 2 AGI 3 LO 1 Employee versus independent contractor New status: criteria to be considered 4 LO 1 Employer-employee relationship: key factors Unchanged 4 5 LO 1, 11 Employee versus independent contractor: New clarification of status 6 LO 1 Statutory employee: characteristics New 7 LO 2 Commuting expense and office in the home New 8 LO 2 Filing of amended return to choose Unchanged 7 method of deducting auto expenses 9 LO 2 Determining auto expense: finance charges New 10 LO 2, 3 Travel and transportation expenses Unchanged 8 distinguished 11 LO 3 Away-from-home status Unchanged 9 12 LO 3 Multiple jobs and treatment of related Unchanged 10 expenses 13 LO 3 Convention: spouse accompaniment Unchanged 11 14 LO 3 Foreign travel: planning for personal portion Unchanged 12 15 LO 4 Moving expenses: satisfaction of time test Modified 13 16 LO 5, 10 MBA program: when deductible Unchanged 15 17 LO 5, 10 Deduction for qualified tuition expense: Modified 16 relevant rules 18 LO 6 Application and non application of the Unchanged 18
DEDUCTIONS: EMPLOYEE AND SELF-EMPLOYED-RELATED EXPENSES
SOLUTIONS TO PROBLEM MATERIALS
| | | | |Status: | Q/P |
|Question/ |Learning | | |Present |in Prior |
|Problem |Objective |Topic | |Edition |Edition |
| | | | | | | | | |
1 LO 1, 9 Schedule C of Form 1040 and Form 2106: New when appropriate 2 LO 1, 9 Employee status: possible deductions for Unchanged 2 AGI 3 LO 1 Employee versus independent contractor New status: criteria to be considered 4 LO 1 Employer-employee relationship: key factors Unchanged 4 5 LO 1, 11 Employee versus independent contractor: New clarification of status 6 LO 1 Statutory employee: characteristics New 7 LO 2 Commuting expense and office in the home New 8 LO 2 Filing of amended return to choose Unchanged 7 method of deducting auto expenses 9 LO 2 Determining auto expense: finance charges New 10 LO 2, 3 Travel and transportation expenses Unchanged 8 distinguished 11 LO 3 Away-from-home status Unchanged 9 12 LO 3 Multiple jobs and treatment of related Unchanged 10 expenses 13 LO 3 Convention: spouse accompaniment Unchanged 11 14 LO 3 Foreign travel: planning for personal portion Unchanged 12 15 LO 4 Moving expenses: satisfaction of time test Modified 13 16 LO 5, 10 MBA program: when deductible Unchanged 15 17 LO 5, 10 Deduction for qualified tuition expense: Modified 16 relevant rules 18 LO 6 Application and non application of the Unchanged 18