April and Wilson are married and file a joint tax return.Wilson is a police officer,and in the current tax year he spends $400 on uniforms and $160 for dry cleaning the uniforms.April is in the National Guard and military regulations restrict her from wearing her uniforms when she is off duty.The cost of uniforms for the year was $220 and the cost of dry cleaning them amounted to $80.April was granted a uniform allowance of $180 for the year.She also purchased a pair of standard black shoes to wear while on duty that cost $75.How much may they deduct on Schedule A for special clothing and uniforms,before considering the 2 percent of adjusted gross income limitation?

Question

April and Wilson are married and file a joint tax return.Wilson is a police officer,and in the current tax year he spends $400 on uniforms and $160 for dry cleaning the uniforms.April is in the National Guard and military regulations restrict her from wearing her uniforms when she is off duty.The cost of uniforms for the year was $220 and the cost of dry cleaning them amounted to $80.April was granted a uniform allowance of $180 for the year.She also purchased a pair of standard black shoes to wear while on duty that cost $75.How much may they deduct on Schedule A for special clothing and uniforms,before considering the 2 percent of adjusted gross income limitation? ​

Quizplus · Accepted Answer

Wilson can deduct $400 for the cost of uniforms and $160 for dry cleaning, for a total of $560.
April can deduct $220 for the cost of uniforms, $80 for dry cleaning, and $75 for the black shoes, for a total of $375. However, her uniform allowance of $180 reduces this amount to $195.
Therefore, the total deduction for special clothing and uniforms before considering the 2 percent of adjusted gross income limitation is $560 + $195 = $755. However, since the AGI of April and Wilson is not given, we cannot determine if there is any limitation on the deduction.

April and Wilson Are Married and File a Joint Tax