I am a nurse and was a new graduate, living in CA, in February. I got a job in Maryland, but they required me to go and do a physical screening at their location in MD. Can I deduct airfare and hotel expenses? =======>>Yes you can; your job related travel expenses are those expenses for traveling away from your home overnight on a biz purpose.You can claim cost of hotels, airfare, car rental, and similar travel expenses on your return; you may deduct your job-related expenses as a miscellaneous itemized deduction on Sch A aslongas you itemize deductions on your return. So UNLESS you itemize deductions on your return, you can not claim those expenses, You may also need to fill out Form 2106 or Form 2106-EZ. The IRS requires Form 2106 if you need to report any travel, transportation, meals or entertainment expenses or if your ER reimbursed you for any of your job-related expenses. The shorter Form 2106-EZ can be used instead of Form 2106 unless you were reimbursed by your ER for any job-related expenses. However, you can not claim your job related expenses under the accountable plan.
Amounts paid/reimbursed under accountable plans are not income to you and are not shown on Form W-2.So, you can not claim the expenses on your return.Under the nonaccoutnable plan, amounts reimbursed are W2 income to you and must be included in your wage with appropriate tax withholdings.So, you may claim the expenses on your return as said above.
I already had the job (conditionally on completion of the screening), so can it be an employee expense? ==========>>>>I guess so as mentioned above.You, as an EE can deduct certain work-related expenses. You must keep records to prove the business expenses you deduct. Your commuting costs in MD are not deductible, some local transportation expenses are. Deductible local transportation expenses include the ordinary and necessary expenses of going from one workplace away from the residence to another.
Also, I later moved to MD. Can I deduct moving costs?=====>Yes;plz read below
I was reading that you can't deduct them if you are entering a different career field... ?===========>>> Aslongas you relocated to start a new job, or to seek work in a new city, you can deduct the cost of moving expenses i.e., costs for packing and shipping your household goods and personal property from one home to another; Meals are not deductible as a moving expense. Even if you didn't have a job lined up before moving, or you didn't start a job right away after moving, you may be able to claim moving expenses. as you worked from home before the move, then the new job must be at least 50 miles from your old home. ALSO, you must have had 39 weeks of full-time employment in the 12 months following the move. This is where things can get a little complicated, as a move late in the year wouldn't leave enough time to have passed to meet the requirement before the tax year is over, and the deduction can't be taken the following year