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South Western Federal Taxation 2019 Comprehensive 42nd

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Chapter 09: Deductions: Employee and Self-Employed-Related Expenses
True / False
1. One indicator of independent contractor (rather than employee) status is when the individual performing the services
is paid based on time spent (rather than on tasks performed).
a. True
b. False
ANSWER: False
RATIONALE: What is described is a criterion for employee classification.
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: IITX.SWFT.LO: 9-01 - LO: 9-01
NATIONAL STANDARDS: United States - BUSPORG: Comprehension - BUSPORG:Comprehension
STATE STANDARDS: United States - AK - AICPA: FN-Measurement -
AICPA: FN-Measurement
KEYWORDS: Bloom's: Comprehension
OTHER: Time: 2 min.
DATE CREATED: 11/15/2017 1:09 PM
DATE MODIFIED: 11/26/2017 12:04 PM
2. In some cases it may be appropriate for a taxpayer to deduct work-related expenses as both a sole proprietor and an
employee.
a. True
b. False
ANSWER: False
RATIONALE: Although a taxpayer may be both an employee and self-employed, only those expenses
incurred as a proprietor may be deducted.
POINTS: 1
DIFFICULTY: Easy
STATE STANDARDS: United States - AK - AICPA: FN-Reporting
OTHER: Time: 2 min.
Copyright Cengage Learning. Powered by Cognero. Page 1

3. Janet works at Green Company’s call center. If Janet’s compensation is based on the number of calls she handles,
she is an independent contractor.
a. True
b. False
ANSWER: False
RATIONALE: Although payment based on tasks performed (rather than time spent) is a characteristic
of independent contractor status, it is not the only criterion. Other factors (e.g., right of
discharge, furnishing place of work) need to be considered before employee versus
independent contractor classification can be resolved with any degree of certainty.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
4. The IRS will issue advanced rulings as to whether a worker’s status is that of an employee or an independent
contractor.
a. True
b. False
ANSWER: True
RATIONALE: A ruling from the IRS can be obtained by filing Form SS–8.
POINTS: 1
DIFFICULTY: Easy
KEYWORDS: Bloom's: Knowledge
OTHER: Time: 2 min.

5. Jake performs services for Maude. If Maude provides a helper and tools, this is indicative of independent contractor
(rather than employee) status.
a. True
b. False
ANSWER: False
RATIONALE: Because Jake does not provide his own helper and tools, this indicates that he is
probably not an independent contractor.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
6. A statutory employee is not a common law employee but is subject to Social Security tax.
a. True
b. False
ANSWER: True
RATIONALE: A statutory employee is subject to Social Security tax.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

7. For tax purposes, a statutory employee is treated the same as a common law employee.
a. True
b. False
ANSWER: False
RATIONALE: Among other differences, statutory employees claim their expenses as deductions for
AGI on Schedule C.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
8. If an individual is subject to the direction or control of another only to the extent of the end result but not as to the
means of accomplishment, an employer-employee relationship does not exist.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

9. The work-related expenses of an independent contractor are treated as itemized deductions.

a. True
b. False
ANSWER: False
RATIONALE: The expenses are deductions for AGI.
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES:IITX.SWFT.LO: 9-01 - LO: 9-01
IITX.SWFT.LO: 9-11 - LO: 9-11
OTHER: Time: 2 min.
10. A taxpayer who maintains an office in the home to conduct his only business will not have nondeductible commuting
expense.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

11. After the automatic mileage rate has been set by the IRS for a year, it cannot later be changed by the IRS.
a. True
b. False
ANSWER: False
RATIONALE: In the past and because of rising fuel costs, the IRS has raised the rates in midyear.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
12. A self-employed taxpayer who uses the automatic mileage method to compute auto expenses can also deduct the
business portion of automobile club dues.
a. True
b. False
ANSWER: False
RATIONALE: Only under the actual expense method is such cost deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

13. Carol is self-employed and uses her automobile solely in her business. If she uses the actual expense method to
compute expenses, she can include any interest paid on the loan taken out to purchase the car.
a. True
b. False
ANSWER: True
RATIONALE: Interest on car loans is not deductible if the taxpayer is an employee, but it can qualify
as a business expense if the taxpayer is self-employed.
POINTS: 1
DIFFICULTY: Easy
STATE STANDARDS: United States - AK - AICPA: FN- Measurement
OTHER: Time: 2 min.
14. In choosing between the actual expense method and the automatic mileage method, a taxpayer should consider the
cost of insurance on the automobile.
a. True
b. False
ANSWER: True
RATIONALE: If taxpayer lives and works in a metropolitan area and a significant commute is
involved, car insurance premiums could be quite costly.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

15. A taxpayer who uses the automatic mileage method to compute auto expenses can also deduct the business portion
of tolls and parking.
a. True
b. False
ANSWER: True
RATIONALE: Such costs are deductible under both methods.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
16. A deduction for parking and other traffic violations incurred during business use of the automobile is allowed under
the actual cost method but not the automatic mileage method.
a. True
b. False
ANSWER: False
RATIONALE: No such deduction is allowed under either method.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

17. A taxpayer who uses the automatic mileage method for the business use of an automobile can change to the actual
cost method in a later year.
a. True
b. False
ANSWER: True
RATIONALE: An adjustment to the basis of the automobile will have to be made for the depreciation
deemed taken under the automatic mileage method.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
18. Under the automatic mileage method, depreciation is not taken into account in the mileage rate allowed.
a. True
b. False
ANSWER: False
RATIONALE: Depreciation is built into the mileage rate allowed under the automatic mileage method.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

19. Once the actual cost method is used, a taxpayer cannot change to the automatic mileage method in a later year.
a. True
b. False
ANSWER: False
RATIONALE: A change is permitted if MACRS (statutory percentage method) depreciation has not
been used or the § 179 election to expense was not made.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
20. For tax purposes, “travel” is a broader classification than “transportation.”

a. True
b. False
ANSWER: True
RATIONALE: Travel expenses include transportation expenses and meals and lodging while away
from home in the pursuit of a trade or business.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

21. Amy lives and works in St. Louis. In the morning she flies to Boston, has a three-hour business meeting, and returns
to St. Louis that evening. For tax purposes, Amy was away from home.
a. True
b. False
ANSWER: False
RATIONALE: The absence must be a period substantially longer than an ordinary day’s work and
must require rest.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
22. James has a job that compels him to go to many different states during the year. It is possible that James was never
away from his tax home during the year.
a. True
b. False
ANSWER: True
RATIONALE: This could be the case of a long-haul truck driver where his tax home goes with him.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

23. Marvin lives with his family in Alabama. He has two jobs: one in Alabama and one in North Carolina. Marvin’s tax
home is where he lives (Alabama).
a. True
b. False
ANSWER: False
RATIONALE: Marvin’s tax home is where his principal job is located. This is determined by
considering numerous factors, among which are the level of income earned and the
amount of time spent. Thus, it is incorrect to resolve the tax home issue without more
facts.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
24. A self-employed taxpayer who lives and works in Kansas City travels to Chicago on an eight-day business trip.
While in Chicago, taxpayer uses the hotel valet service to have some laundry done. The valet charge is a
nondeductible personal travel expense.
a. True
b. False
ANSWER: False
RATIONALE: Valet service is part of the travel expense deduction.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

25. The tax law specifically provides that a taxpayer cannot be temporarily away from home for any period of
employment that exceeds one year.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
26. A taxpayer who lives and works in Tulsa travels to Buffalo for five days. If three days are spent on business and
two days are spent on visiting relatives, only 60% of the airfare is deductible.
a. True
b. False
ANSWER: False
RATIONALE: For domestic mixed travel (i.e., both business and personal), no allocation of
transportation is required.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

27. A taxpayer who always claims the standard deduction (i.e., does not itemize his or her deductions from AGI) may
still be able to receive a tax benefit from any education expenses incurred.
a. True
b. False
ANSWER: True
RATIONALE: If § 222 applies, a deduction for AGI results. Also, the taxpayer will obtain a deduction
for AGI if self-employed and the education is business related. Lastly, a tax benefit can
result by means of an exclusion (e.g., certain scholarships, Coverdell accounts, and §
529 plans) or a credit (e.g., HOPE or lifetime learning).
POINTS: 1
DIFFICULTY: Easy
STATE STANDARDS: United States - AK - AICPA: FN-Measurment
OTHER: Time: 2 min.
28. Bob lives and works in Newark, NJ. He travels to London for a three-day business meeting, after which he spends
three days touring Scotland. All of his air fare is deductible.
a. True
b. False
ANSWER: True
RATIONALE: Bob meets the seven-days-or-less exception.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

29. Eileen lives and works in Mobile. She travels to Rome for an eight-day business meeting, after which she spends two
days touring Italy. All of Eileen’s airfare is deductible.
a. True
b. False
ANSWER: True
RATIONALE: Eileen meets the less-than-25%-personal-time exception.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
30. Beginning in 2018, the moving expense deduction has been eliminated for all taxpayers.
a. True
b. False
ANSWER: False
RATIONALE: Members of the military are still allowed a moving expense deduction provided the
move was related to a base change.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

31. Qualified moving expenses of an employee that are not reimbursed are a deduction for AGI.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
32. An education expense deduction may be allowed even if the education results in a promotion or pay raise for the
employee.
a. True
b. False
ANSWER: True
RATIONALE: There is no prohibition as to this result in deducting education expenses.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

33. Lloyd, a practicing CPA, pays tuition to attend law school. Since a law degree involves education leading to a new
trade or business, the tuition is not deductible.
a. True
b. False
ANSWER: False
RATIONALE: A deduction might be available under the § 222 qualified tuition for higher education
provision. Here, it does not matter that a new skill is being acquired.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
34. Under the right circumstances, a taxpayer’s meals and lodging expense can qualify as a deductible education
expense.
a. True
b. False
ANSWER: True
RATIONALE: If the education involves the taxpayer being away from home (i.e., in travel status).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

35. Mallard Corporation pays for a trip to Aruba for its two top salespersons. This expense is subject to the overall
limitation (50%).
a. True
b. False
ANSWER: False
RATIONALE: The cost of the trips to Aruba are additional compensation to the employees involved.
Consequently, they are not subject to the overall limitation (50%) and are fully
deductible by Mallard Corporation. They are also taxed as income to the employees.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
36. Flamingo Corporation furnishes meals at cost to its employees by means of a cafeteria it maintains. The cost of
operating the cafeteria is not subject to the overall limitation (50%).
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

37. In 2018, a taxpayer takes six clients to an NBA playoff game. If all of the tickets (list price of $120 each) are
purchased on the Internet for $1,800 ($300 each), only $60 ($120 × 50% overall limitation) per ticket is deductible.
a. True
b. False
ANSWER: False
RATIONALE: Entertainment expenses are no longer deductible.
POINTS: 1
DIFFICULTY: Easy
KEYWORDS: Bloom's: Application
OTHER: Time: 5 min.
38. Ethan, a bachelor with no immediate family, uses the Pine Shadows Country Club exclusively for his business
entertaining. All of Ethan’s annual dues for his club membership are deductible.
a. True
b. False
ANSWER: False
RATIONALE: Dues to country clubs are not deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

39. Jackson gives his supervisor and her husband each a $30 box of chocolates at Christmas. Jackson may claim only
$25 as a deduction.
a. True
b. False
ANSWER: False
RATIONALE: As gifts to supervisors and spouses are not deductible, Jackson has no deduction.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
40. On their birthdays, Lily sends gift certificates (each valued at $25) to Caden (a key client) and to each of Caden’s
two minor children. Lily can deduct only $25 as to these gifts.
a. True
b. False
ANSWER: True
RATIONALE: These gifts will be aggregated in applying the $25 limit.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

41. In the case of an office in the home deduction, the exclusive business use test does not apply when the home is used
as a daycare center.
a. True
b. False
ANSWER: True
RATIONALE: Mixed use (i.e., business and personal) of the home is permitted in daycare situations.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
42. If a taxpayer does not own a home but rents an apartment, the office in the home deduction is not available.
a. True
b. False
ANSWER: False
RATIONALE: The only difference would be a substitution of rent expense for depreciation.
Otherwise, the deduction is equally available.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

43. A taxpayer who claims the standard deduction will not be able to claim an office in the home deduction.
a. True
b. False
ANSWER: False
RATIONALE: The office in the home deduction will be allowed if the taxpayer is self-employed.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
44. Under the regular (actual expense) method, the portion of the office in the home deduction that exceeds the income
from the business can be carried over to future years.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

45. For tax year 2018, Taylor used the simplified method of determining her office in the home deduction. For 2019,
Taylor must continue to use the simplified method and cannot switch to the regular (actual expense) method.
a. True
b. False
ANSWER: False
RATIONALE: A new choice is available each year. Taylor cannot, however, change the choice she
made for 2018.
POINTS: 1
DIFFICULTY: Easy
KEYWORDS: Bloom's: Comprehensive
OTHER: Time: 2 min.
46. Under the simplified method, the maximum office in the home deduction allowed is the greater of $1,500 or the
office square feet × $5.
a. True
b. False
ANSWER: False
RATIONALE: The deduction is office square feet x $5 but not to exceed $1,500 or the net income
from the business.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

47. Madison is an instructor of fine arts at a local community college. If she spends $600 (not reimbursed) on art
supplies for her classes, $250 of this amount can be claimed as a deduction for AGI.
a. True
b. False
ANSWER: False
RATIONALE: The $250 special rule for school supplies applies only to elementary and secondary
school teachers.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
48. Both traditional and Roth IRAs possess the advantage of tax-free accumulation of income within the plan.
a. True
b. False
ANSWER: True
RATIONALE: In the case of a traditional IRA, however, the income will be taxed when distributed to
the participant.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

49. When contributions are made to a traditional IRA, they are deductible by the participant. Later distributions from the
IRA upon retirement are fully taxed.
a. True
b. False
ANSWER: True
RATIONALE: Contributions are deductible, while distributions are taxable.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
50. By itself, credit card receipts will not constitute adequate substantiation for travel expenses.
a. True
b. False
ANSWER: True
RATIONALE: The credit card receipts establish the date, place, and amount of the expenditure.
Because neither the business relationship nor the business purpose is established, the
substantiation is incomplete.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

51. The Federal per diem rates that can be used for “deemed substantiated” purposes are the same for all locations in
the country.
a. True
b. False
ANSWER: False
RATIONALE: The Federal per diem rates are different for different locations in the United States.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
52. For self-employed taxpayers, travel expenses are deductions for AGI.
a. True
b. False
ANSWER: True
RATIONALE: For self-employed taxpayers, travel expenses are deductions for adjusted gross
income.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

53. Employees who render an adequate accounting to the employer and are fully reimbursed will shift the 50% overall
limitation on meal expenses to their employer.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
54. Every year, Teal Corporation gives each employee a turkey and a bottle of wine at the December holiday season.
These gifts are subject to the 50% limitation.
a. True
b. False
ANSWER: False
RATIONALE: The 50% limitation does not apply where the de minimis fringe benefit rule is met (see
Chapter 5).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

55. A taxpayer who claims the standard deduction may be able to claim an office in the home deduction.
a. True
b. False
ANSWER: True
RATIONALE: The office in the home deduction will be allowed if the taxpayer is self-employed.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
56. One of the purposes of the qualified business income deduction was to reduce the taxes on businesses who are
operating in non-corporate business forms (e.g., sole proprietors, partnerships, and S corporations).
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

57. Code § 199A permits an individual to deduct 25 percent of the qualified business income generated through a sole
proprietorship, a partnership, or an S corporation.
a. True
b. False
ANSWER: False
RATIONALE: The deduction is 20 percent (not 25 percent).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
58. There are three limitations on the qualified business income deduction. An overall limitation (based on modified
taxable income), another that applies to high income taxpayers, and a third that applies to certain types of services
businesses.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

59. Qualified business income (QBI) is defined as the ordinary income less ordinary deductions a taxpayer earns from a
“qualified trade or business” (e.g., from a sole proprietorship, S corporation, or partnership) conducted in the United
States by the taxpayer.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
60. A “qualified trade or business” includes any trade or business including providing services as an employee.
a. True
b. False
ANSWER: False
RATIONALE: A qualified trade or business includes any trade or business other than a trade or
business of providing services as an employee.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

61. Qualified business income includes the “reasonable compensation” paid to the taxpayer by a qualified trade or
business and guaranteed payments made to a partner for services rendered.
a. True
b. False
ANSWER: False
RATIONALE: Compensation and guaranteed payments are excluded.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
Multiple Choice
62. Aiden performs services for Lucas. Which, if any, of the following factors indicate that Aiden is an employee, rather
than an independent contractor?
a. Aiden provides his own support services (e.g., work assistants).
b. Aiden obtained his training (i.e., job skills) from his father.
c. Aiden is paid based on hours worked.
d. Aiden makes his services available to others.
e. None of these.
ANSWER: c
RATIONALE: Choices a., b., and d. reflect independent contractor status.
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
OTHER: Time: 2 min.

63. Jordan performs services for Ryan. Which, if any, of the following factors indicate that Jordan is an independent
contractor, rather than an employee?
a. Ryan sets the work schedule.
b. Ryan provides the tools used.
c. Jordan follows a specific set of instructions from Ryan to complete tasks.
d. Jordan is paid based on tasks performed.
e. None of these.
ANSWER: d
RATIONALE: Choices a., b., and c. reflect employee status.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
64. Which, if any, of the following factors is not a characteristic of independent contractor status?
a. Work-related expenses are reported on Form 2106.
b. Receipt of a Form 1099 reporting payments received.
c. Workplace fringe benefits are not available.
d. Services are performed for more than one party.
e. None of these.
ANSWER: a
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

65. Tax advantages of being self-employed (rather than being an employee) include:
a. The self-employment tax is lower than the Social Security tax.
b. The overall limitation (50%) on meals does not apply.
c. An office in the home deduction (for AGI) is available.
d. Job-related expenses are deductions for AGI.
e. Both c. and d. are advantages.
ANSWER: e
RATIONALE: The self-employment tax is double what the employee pays (choice a.). The overall
limitation on meals also applies to self-employed taxpayers (choice b.). Job-related
expenses are reported on Schedule C which results in deduction-for-AGI treatment
(choice d.). The deduction for office in the home for a self-employed individual is a
deduction for AGI.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 3 min.

66. A worker may prefer to be treated as an independent contractor (rather than an employee) for which of the
following reasons:
a. Avoids the overall limitation (50%) as to business meals.
b. All of the self-employment tax is deductible for income tax purposes.
c. Work-related expenses of an independent contractor are deductible for AGI.
d. A Schedule C does not have to be filed.
e. None of these.
ANSWER: c
RATIONALE: Independent contractors are also subject to the overall limitation (50%) (choice a.). All
of the self-employment tax is not deductible (choice b.). Work-related expenses of an
independent contractor are deductions for AGI. The work-related expenses of an
employee are not deductible.(choice c.). Work-related expenses will have to be
reported on Schedule C (choice d.).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

67. A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the
following reasons:
a. To claim unreimbursed work-related expenses as a deduction for AGI.
b. To avoid the self-employment tax.
c. To avoid the overall limitation (50%) on unreimbursed business entertainment expenses.
d. To avoid the limitations on unreimbursed work-related expenses.
e. None of these.
ANSWER: b
RATIONALE: The self-employment tax is twice the Social Security equivalent imposed on employees
(choice b.). Most unreimbursed employee expenses are deductions from AGI as
miscellaneous itemized deductions; these deductions have been susptended from 2018
through 2025 (choice a. and choice d.). Unreimbursed entertainment expenses will be
subject to the overall limitation (50%) (choice c.).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

68. Statutory employees:

a. Report their expenses as miscellaneous itemized deductions.
b. Include common law employees.
c. Are subject to income tax withholdings.
d. Claim their expenses as deductions for AGI.
e. None of these.
ANSWER: d
RATIONALE: Their expenses are for AGI deductions and reported on Schedule C, not as
miscellaneous itemized deductions (choice a.). Although subject to Social Security tax,
they are not subject to income tax withholdings (choice c.). Statutory employees are
not common law employees (choice b.). Expenses are deductions for AGI (choice d.).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

69. Which of the following would constitute an employer-employee relationship?
a. A plumber who comes to your home to fix a leaking faucet.

b. A CPA who prepares a client’s tax return.
c. A physician who hires a nurse to help her with patient screening and preliminary tests in the office.
d. A gardener who takes care of individual lawns for a monthly fee.
e. None of the above would constitute an employer-employee relationship.
ANSWER: c
RATIONALE: A nurse hired by a doctor would be considered an employee.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

70. Corey is the city sales manager for “RIBS,” a national fast food franchise. Every working day, Corey drives his car
as follows:
Miles
Home to office 20
Office to RIBS No. 1 15
RIBS No. 1 to No. 2 18
RIBS No. 2 to No. 3 13
RIBS No. 3 to home 30
Corey renders an adequate accounting to his employer. As a result, Corey’s reimburseable mileage is:
a. 0 miles.
b. 50 miles.
c. 66 miles.
d. 76 miles.
e. None of these.
ANSWER: e
RATIONALE: 15 miles + 18 miles + 13 miles = 46 miles. The mileage for driving from his home to the
office (20 miles) and from the last worksite to home (30 miles) is not deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

71. Aaron is a self-employed practical nurse who works out of his home. He provides nursing care for disabled persons
living in their residences. During the day he drives his car as follows.
Miles
Aaron’s home to patient Louise 12
Patient Louise to patient Carl 4
Patient Carl to patient Betty 6
Patient Betty to Aaron’s home 10
Aaron’s deductible mileage for each workday is:

a. 10 miles.
b. 12 miles.
c. 20 miles.
d. 22 miles.
e. 32 miles.
ANSWER: e
RATIONALE: Since Aaron’s office is in his home, he has no nondeductible commuting mileage—all
of the mileage is deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

72. When using the automatic mileage method, which, if any, of the following expenses also can be claimed?
a. Engine tune-up.
b. Parking.
c. Interest on automobile loan.
d. MACRS depreciation.
e. None of these.
ANSWER: b
RATIONALE: Choices a., c., and d. would be allowed under the actual cost method.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

73. In which, if any, of the following situations is the automatic mileage available?
a. A limousine to be rented by the owner for special occasions (e.g., weddings, high school proms).
b. The auto belongs to taxpayer’s mother.
c. One of seven cars used to deliver pizzas.
d. MACRS statutory percentage method has been claimed on the automobile.
e. None of these.
ANSWER: e
RATIONALE: Multiple vehicles (5 or more) cannot qualify (choice c.) nor can vehicles held for hire
(choice a.). The car must be owned or leased by the taxpayer (choice b.).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

74. Under the actual cost method, which, if any, of the following expenses will not be allowed?
a. Car registration fees.
b. Auto insurance.
c. Interest expense on a car loan (taxpayer is an employee).
d. Dues to auto clubs.
e. All of these will be allowed.
ANSWER: c
RATIONALE: Interest on a car loan is deductible only by a self-employed taxpayer (not an employee)
—choice c.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

75. Allowing for the overall limitation (50% reduction for meals), which of the following trips, if any, will qualify for the
travel expense deduction?
a. Dr. Jones, a self-employed general dentist, attends a two-day seminar on developing a dental practice.
b. Dr. Brown, a self-employed surgeon, attends a two-day seminar on financial planning.
c. Paul, a romance language high school teacher, spends summer break in France, Portugal, and Spain improving
his language skills.
d. Myrna went on a two-week vacation in Boston. While there, she visited her employer’s home office to have
lunch with former co-workers.
e. All of these.
ANSWER: a
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

76. During the year, John (a self-employed management consultant) went from Milwaukee to Alaska on business.
Preceding a five-day business meeting, he spent four days vacationing at the beach. Excluding the vacation costs, his
expenses for the trip are:
Air fare $3,200

Lodging 900
Meals 800
Entertainment 600
Presuming no reimbursement, deductible expenses are:

a. $3,200.
b. $3,900.
c. $4,500.
d. $5,500.
e. None of these.
ANSWER: c
RATIONALE: $3,200 + $900 + $400 [50% x $800] = $4,500. No allocation is required for domestic
transportation costs (i.e., the airfare) since the trip is primarily business related.
POINTS: 1
DIFFICULTY: Moderate
OTHER: Time: 10 min.

77. During the year, Sophie (a self-employed marketing consultant) went from Omaha to Lima (Peru) on business. She
spent four days on business, two days on travel, and four days on vacation. Disregarding the vacation costs, Sophie’s
expenses are:
Air fare $3,000

Lodging 800
Meals 600
Entertainment 400
Sophie’s deductible expenses are:

a. $4,300.
b. $2,900.
c. $2,800.
d. $2,500.
e. None of these.
ANSWER: b
RATIONALE: $1,800 [60% (6 days business/10 day trip) × $3,000 (air fare)] + $800 + $300 [50% x
$600] = $2,900. The air fare has to be allocated as Sophie did not meet either the seven
days (or less) or less than 25% personal use exceptions for foreign travel.
POINTS: 1

78. During the year, Walt (self-employed) travels from Seattle to Tokyo (Japan) on business. His time was spent as
follows: 2 days travel (one day each way), 2 days business, and 2 days personal. His expenses for the trip were as
follows (meals and lodging reflect only the business portion):
Air fare $3,000

Lodging 2,000
Meals 1,000
Presuming no reimbursement, Walt’s deductible expenses are:

a. $3,500.
b. $4,500.
c. $5,500.
d. $6,000.
e. None of these.
ANSWER: c
RATIONALE: $3,000 + $2,000 + (50% × $1,000) = $5,500 . Since the 7-days-or-less exception
applies, the full airfare ($3,000) is allowed.
POINTS: 1

79. Rachel is single and has a college degree in finance. She is employed as a loan officer at a bank; her yearly AGI
approximates $50,000. During the year, she enrolled in a weekend MBA program and incurred the following
nonreimbursed expenses: $4,100 (tuition), $300 (books), $200 (other school supplies), and $200 (transportation to and
from campus). As to the MBA program, Rachel has a:
a. Deduction for and deduction from AGI of $0.
b. Deduction for AGI of $4,000 and deduction from AGI of $0.
c. Deduction for AGI of $4,000 and deduction from AGI of $800.
d. Deduction for AGI of $4,100 and deduction from AGI of $700.
e. None of these.
ANSWER: b
RATIONALE: Section 222 allows up to $4,000 for qualified tuition and related expenses. As Rachel
spent $4,100, she can claim only $4,000 as a deduction for AGI. The remaining
expenses of $800 ($100 + $300 + $200 + $200) are miscellaneous itemized deductions
(deductions from AGI), and are not deductible from 2018 through 2025.
POINTS: 1

80. The § 222 deduction for tuition and related expenses is available:
a. Only if the taxpayer itemizes deductions from AGI.
b. To deduct that portion of the tuition in excess of that allowed under the lifetime learning credit.
c. To cover the tuition of a son who does not qualify as taxpayer’s dependent.
d. Only if job related.
e. None of these.
ANSWER: e
RATIONALE: The § 222 deduction is a deduction for AGI (choice a.). The deduction is not available
when the lifetime learning credit is used (choice b.). The student involved is not a
dependent of the taxpayer (choice c.). The education need not be job related (choice
d.).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.

81. The § 222 deduction for tuition and related expenses is available:
a. Regardless of the amount of a taxpayer’s MAGI.
b. To cover room and board expenses to attend college.
c. To a married taxpayer filing a separate return.
d. Even if a taxpayer does claim the standard deduction.
e. None of these.
ANSWER: d
RATIONALE: No deduction at all is allowed if the taxpayer has AGI in excess of $80,000 ($160,000
in the case of a joint return) (choice a.). Section 222 does not cover room and board
(choice b.). In order to claim a deduction under § 222, a married taxpayer must file a
joint return (choice c.). Since § 222 provides for a deduction for AGI, it does not
matter if a taxpayer claims the standard deduction.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

82. Which, if any, of the following is subject to an overall limitation on meals in 2018?
a. Meals provided to employees during a business meeting.
b. Meals provided at cost to employees by a cafeteria funded by the employer.
c. Fourth of July company picnic for employees.
d. Meals provided to employees during a training event or retreat at an off-site location.
e. All of these.
ANSWER: b
RATIONALE: Subsidized eating facilities are subject to a 50% limitation beginning in 2018 (and no
deductions will be allowed beginning in 2026).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

83. Robert entertains several of his key clients on January 1 of the current year. Expenses paid by Robert are as follows:
Cab fare $ 60
Cover charge at supper club 200
Dinner at club 800
Tips to waiter 160
Presuming proper substantiation, Robert’s deduction is:

a. $610.
b. $640.
c. $740.
d. $1,220.
e. None of these.
ANSWER: e
RATIONALE: With the TCJA of 2017, entertainment is no longer deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

84. Ralph made the following business gifts during the year.
To Robert (a key client) at Christmas $50

To Angel (Robert’s 8-year old daughter) on her birthday 20
To Art (Ralph’s secretary) on his birthday ($3 was for gift wrapping) 30
To Paige (Ralph’s boss) at Christmas 40
Presuming proper substantiation, Ralph’s deduction is:

a. $0.
b. $53.
c. $73.
d. $78.
e. $98.
ANSWER: b
RATIONALE: $25 (Robert) + $28 (Art) = $53. The gift to Angel counts as a gift to Robert (whose
$25 limit already has been reached). Gifts to superiors (Paige) cannot be deducted.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

85. Which, if any, of the following is an advantage of using the simplified method for determining the office in the home
deduction?
a. No depreciation on the personal residence has to be computed.
b. The exclusive use requirement does not have to be met.
c. Allows the expense to be classified as a deduction for AGI.
d. Can also be used for a residence that is rented (not owned) by the taxpayer.
e. None of these.
ANSWER: a
RATIONALE: The exclusive use requirement (choice b.) always has to be met for an office in the
home deduction to be available. The method chosen for arriving at the deduction has no
relevance to how it is classified (i.e., deduction for or from AGI)--choice c. Either the
simplified method or the regular method can be used for rented property (choice d.).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

86. Which of the following expenses, if any, qualify as deductible?

a. Contributions to a Coverdell Education Savings Account (CESA).
b. Contributions to a qualified tuition program (§ 529 plan).
c. Job hunting expense of FBI agent who applies for the job of city manager of Beaumont (TX).
d. Contribution to a traditional IRA.
e. None of these.
ANSWER: d
RATIONALE: Although the benefits paid out are nontaxable, neither the contribution to CESAs
(choice a.) nor § 529 plans (choice b.) are deductible. Since being an FBI agent and a
city manager do not appear to be in the same trade or business (law enforcement), the
job hunting expense does not qualify (choice c.). Further, even if allowed, the job
hunting expenses would be a miscellaneous itemized deduction (and not allowed from
2018 through 2025).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

87. Which, if any, of the following expenses are deductible?

a. Safety shoes purchased by an plumber employed by a company.
b. Bottled water purchased by a gig driver for passengers.
c. Unreimbursed employee expenses.
d. Tax return preparation fee paid by a non-employed retiree.
e. None of these.
ANSWER: b
RATIONALE: All employee expenses, unless reimbursed pursuant to an adequate accounting, are not
deductible (choices a. and c.). Tax preparation fees, unless related to a business, are
not deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

88. In contrasting the reporting procedures of employees and self-employed persons regarding job-related transactions,
which of the following items involve self-employed?
a. Schedule C of Form 1040.
b. Form W-4.
c. Form W-2.
d. Schedule A of Form 1040.
e. None of these.
ANSWER: a
RATIONALE: Form W-4 is used by employees to assist their employer(s) withhold taxes appropriately
(choice b.). Schedule C is used to list the job-related income and expenses of self-
employed taxpayers (choice a.). Form W-2 reports the wages earned by employees
(choice c.). Income earned by self-employed persons is often shown on Form 1099.
The results of Form 2106 (see choice b.) are transferred to Schedule A (choice d.)
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 3 min.

89. Which, if any, of the following factors is a characteristic of independent contractor status?
a. Services are performed for more than one business.
b. Receipt of a Form 1099 reporting payments received.
c. Workplace fringe benefits are not available.
d. Work-related income and expenses are reported on Schedule C (Form 1040).
e. All of the above are characteristic of independent contractor status.
ANSWER: e
RATIONALE: All of these might indicate that an individual is an independent contractor.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
DATE MODIFIED: 12/9/2017 11:09 AM
90. Under the actual expense method, which, if any, of the following expenses will not be allowed?
a. Parking fines incurred during business use of a car.
b. Interest expense on a car loan (taxpayer is self-employed).
c. Auto insurance.
d. Auto club dues.
e. None of the above.
ANSWER: a
RATIONALE: Fines and penalties are not deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

91. Which of the following expenses, if any, qualify as deductible in 2018?

a. Contribution to a Roth IRA.
b. Costs involved in maintaining an office in the home by a self-employed insurance adjuster. Taxpayer’s wife
also uses the office as a meeting place for her bridge club.
c. Cost of moving to first job location. Taxpayer just graduated from college.
d. Job hunting expenses of a fishing guide to become an insurance salesman.
ANSWER: e
RATIONALE: A contribution to a Roth IRA is not deductible. An office in the home deduction is not
allowed because the location is not used exclusively for business. Moving expenses are
not allowed as a deduction from 2018 through 2025. Job hunting expenses are not
allowed because a change from fishing guide to insurance salesman is a different trade
or business.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

92. In which of the following plans is this statement true: A deduction is allowed for contributions to the plan, and no
income tax consequences result from distributions to the participant at retirement.
a. Roth IRAs.
b. Traditional IRAs.
c. Keogh (H.R. 10) plans.
d. Both b. and c., but not a.
ANSWER: e
RATIONALE: A deduction is allowed for contributions to traditional IRAs and Keogh (H.R. 10) plans
(choices b. and c.) but not to Roth IRAs (choice a.). Distributions are free of income
tax in the case of Roth IRAs (choice a.) but not for traditional IRAs and Keogh (H.R.
10) plans (choices b. and c.) Thus, the combination of a deduction and tax-free
distributions does not exist (choice e.).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

93. Which of the following miscellaneous expenses is deductible in 2018?

a. Unreimbursed employee business expenses.
b. Job hunting expenses.
c. Union dues.
d. Losses from Ponzi-type investment schemes.
e. All of the above expenses are miscellaneous itemized deductions.
ANSWER: d
RATIONALE: Losses from Ponzi-type investment schemes are miscellaneous itemized deductions,
but are not subject to the 2%-of-AGI limitation. Items a., b., and c. are all subject to
the 2%-of-AGI limitation and not deductible from 2018 through 2025.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

94. Fran is a CPA who has a small tax practice in addition to working as the controller for a local manufacturing
business. Fran runs her tax practice out of a 150 square foot office in her home where she meets clients and works
on their tax returns and researches their tax issues. She meets the exclusive use test for this space. The gross
income from her tax practice amounts to $7,500 for the year. Business expenses amount to $1,000. Based on square
footage, $4,000 of Fran’s mortgage interest and real estate taxes are allocable to the home office. The allocable
portion of maintenance, utilities, and depreciation is $4,500. Assuming no other expenses related to the business were
incurred, what amount of the maintenance, utilities, and depreciation is deductible by Fran?
a. $0.
b. $2,500.
c. $3,500.
d. $4,500.
ANSWER: b
RATIONALE: Home office expenses cannot generate a loss, and expenses are deducted in the
following order: (1) business expenses, (2) interest and taxes, (3) operating expenses of
home, and (4) depreciation. Net income before items (3) and (4) amounts to $2,500. As
a result, the maximum Fran can only deduct $2,500 of the maintenance, utilities, and
depreciation. The balance ($2,000; $4,500 − $2,500) carries over to the following year.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

95. Under the deemed substantiation method of accounting for expenses, what is the maximum amount taxpayers are
allowed as a deduction without being required to substantiate the amount of the expenses?
a. The appropriate Federal per diem amount.
b. $75 per day.
c. All expenses up to $25 per day.
d. The per diem rate established by the state in which they live.
ANSWER: a
RATIONALE: The Federal per diem rate is the amount deemed substantiated.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

96. Tammy has $200,000 of QBI from her neighborhood clothing store (a sole proprietorship). Tammy’s proprietorship
paid $30,000 in W-2 wages and has $20,000 of qualified property. Tammy’s spouse earned $50,000 of wages as an
employee, they earned $20,000 of interest income during the year, and will be filing jointly. What is their QBI
deduction for 2018?
a. $-0-.
b. $40,000.
c. $50,000.
d. $54,000.
ANSWER: b
RATIONALE: Tammy and her spouse have taxable income before the QBI deduction of $270,000
(this is also their modified taxable income). As their taxable income before the QBI
deduction is less than the threshold amount for married taxpayers filing a joint return,
the W-2 Wages/Capital Investment limit does not apply. Their QBI deduction is
$40,000, the lesser of:
1. 20% of qualified business income ($200,000 x 20%), or $40,000
2. 20% of modified taxable income ($270,000 x 20%) $54,000
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

97. Jenna Parker owns and manages her single member LLC which provides a wide variety of financial services to her
clients. She is married and will file a joint tax return with her spouse, Paul. Her LLC reports $300,000 of net income,
W-2 wages of $120,000, and assets with an unadjusted basis of $75,000. Their taxable income before the QBI
deduction is $285.000 (this is also their modified taxable income). What is their QBI deduction for 2018?
a. $-0-.
b. $57,000.
c. $60,000.
d. $70,000.
ANSWER: b
RATIONALE: Even though this is a “specified services” business, Jenna and Paul’s taxable income
before the QBI deduction is below the $315,000 threshold. As a result, their QBI
deduction is $57,000, computed as follows:
1. 20% of qualified business income ($300,000 x 20%), or $60,000

POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
98. Ellie (a single taxpayer) is the owner of ABC, LLC. The LLC (a sole proprietorship) reports QBI of $900,000 and is
not a “specified services” business. ABC paid total W-2 wages of $300,000, and the total unadjusted basis of
property held by ABC is $30,000. Ellie’s taxable income before the QBI deduction is $740,000 (this is also her
modified taxable income). What is Ellie’s QBI deduction for 2018?
a. $75,750.
b. $148,000.
c. $150,000.
d. $180,000.
ANSWER: b
RATIONALE: As Ellie’s taxable income before the QBI deduction exceeds the $207,500 threshold,
the W-2 Wages/Capital Investment Limit must be considered. Ellie’s QBI deduction is
$148,000, computed as follows:

1. 20% of qualified business income ($900,000 x 20%) $180,000
2. But no more than the greater of:
50% of W-2 wages ($300,000 x 50%), or $150,000
25% of W-2 wages ($300,000 x 25%) plus $75,000
2.5% of the unadjusted basis of qualified

750 $ 75,750
property ($30,000 x 2.5%)
And, no more than:
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
Matching
Sue performs services for Lynn. Regarding this arrangement, use the legend provided to classify each
statement.
a. Indicates employee status.
b. Indicates independent contractor status.
DIFFICULTY: Easy
QUESTION TYPE: Matching


OTHER: Time: 2 min.
99. The services are performed at Sue’s premises.
ANSWER: b
POINTS: 1
100. Sue does not work for other parties.
ANSWER: a
POINTS: 1
101. Lynn determines when the services are to be performed.
ANSWER: a
POINTS: 1
102. Sue has unreimbursed expenses.
ANSWER: b
POINTS: 1
103. Sue was trained by Lynn.
ANSWER: a
POINTS: 1
104. Sue uses her own helpers.
ANSWER: b
POINTS: 1
105. Sue charges by the hour for her work.
ANSWER: a
POINTS: 1
106. Sue does not file a Schedule SE with her Form 1040.
ANSWER: a
POINTS: 1
107. Sue files a Schedule SE with her Form 1040.
ANSWER: b
POINTS: 1
108. Sue uses her own tools.
ANSWER: b
POINTS: 1
Subjective Short Answer

109. Paul is employed as an auditor by a CPA firm. On most days, he commutes by auto from his home to the office.
During one month, however, he has an extensive audit assignment closer to home. For this engagement, Paul drives
directly from home to the client’s premises and back. Mileage information is summarized below:
Home to office 12 miles

Office to audit client 15 miles
Audit client to home 10 miles
If Paul spends 20 days on the audit and provides an adequate accounting to his employer, what is his reimburseable
mileage?
ANSWER: 400 miles [20 miles (each day) × 20 days].
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Subjective Short Answer
OTHER: Time: 5 min.

110. During 2018, Eva (a self-employed accountant who also works part-time for a CPA firm) used her car as follows:
12,000 miles (business), 1,400 miles (commuting), and 4,000 miles (personal). In addition, she spent $440 for tolls
(business) and $620 for parking (business). If Eva uses the automatic mileage method, what is the amount of her
deduction?
ANSWER: $7,600. (12,000 miles × $0.545) + $440 + $620 = $7,600.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
111. Alfredo, a self-employed patent attorney, flew from his home in Chicago to Miami, had lunch alone at the airport,
conducted business in the afternoon, and returned to Chicago in the evening. His expenses were as follows:
Airfare $900
Airport parking (Chicago) 60
Lunch 30
Taxis (Miami) 42
What is Alfredo’s deductible expense for the trip?

ANSWER: $1,002 ($900 + $60 + $42). As Alfredo was not away from home, his lunch is not
deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

112. Rod uses his automobile for both business and personal use and claims the automatic mileage rate for all purposes.
During 2018, his mileage was as follows:
Miles Driven
Personal 4,000
Business 8,000
Medical 1,800
Charitable 1,500
Qualifying education (MBA program) 800
How much can Rod claim for mileage?

ANSWER: $5,330 [(8,800 miles × $0.545, business and education) + (1,800 miles × $0.18, medical)
+ (1,500 miles × $0.14, charitable)].
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

113. Lily (self-employed) went from her office in Portland to Lisbon, Portugal on business. While there, she spent part of
the time on vacation. How much of the air fare of $5,000 can she deduct based on the following assumptions:
a. Lily was gone five days (i.e., three business and two personal).
b. Lily was gone five weeks (i.e., four business and one personal).
c. Lily was gone five weeks (i.e., three business and two personal).
ANSWER: a. $5,000.
b. $5,000.
c. $3,000. (60% × $5,000).
Transportation costs for mixed use (i.e., both business and personal) need not be
allocated as long as domestic trips are involved. Such allocation is necessary, however,
for foreign trips unless one of two exceptions applies. One exception deals with trips
lasting seven days or less and covers part a. (but not part b. or part c.) above. The
second exception, less than 25% of the time was for personal use, applies to part b. but
not to part c. Thus, in part b. no allocation is necessary, while in part c. the air fare
must be allocated.
POINTS: 1

114. Arnold is employed as an assistant manager in the furniture division of a national chain of department stores. He is a
recent college graduate with a degree in marketing. During 2018, he enrolls in the evening MBA program of a local
university and incurs the following expenses: tuition, $4,200; books and computer supplies, $800; transportation
expense to and from the university, $450; and meals while on campus, $400. Arnold is single and his annual AGI is
$64,000. As to these expenses, what is Arnold’s deduction for AGI?
ANSWER: $4,000. Although the tuition was $4,200, § 222 imposes a limitation of $4,000.
POINTS: 1

115. Cathy takes five key clients to dinner and incurs the following costs: $320 limousine rental, $920 drinks and dinner,
and $200 tips; assume that there were substantive business discussions during dinner. Several days after the
function, Cathy mails each client a pen costing $25. In addition, Cathy pays $4 for gift wrapping and mailing each
pen. Assuming adequate substantiation and a business justification, what is Cathy’s deduction?
ANSWER: $1,025. $320 + [($920 + $200) × 50%] = $880. Also allowed are the gifts of $145 (5 ×
$29). The cost of gift wrapping and mailing each pen ($4) can be added to the
maximum amount of gift allowed ($25). [As of the printing of this question, the IRS had
not issued guidance on the TCJA of 2017 on the treatment of client meals.]
POINTS: 1

116. Brian makes gifts as follows:
Recipient Cost of Gift

Mr. Brown (a client) $27 *
Mrs. Brown (Mr. Brown’s wife) 15
Ms. Smith (Brian’s receptionist) 30
Mr. Jones (Brian’s boss) 40
* Includes $2 for gift wrapping
Presuming adequate substantiation and no reimbursement, how much may Brian deduct?
ANSWER: $52 ($27 + $25). The deduction for Mr. Brown’s gift can include nominal costs for gift-
wrapping and engraving. No deduction is allowed for the gift to Mrs. Brown unless she
is in a separate business. Otherwise, she falls under the $25 limit applicable to Mr.
Brown. The deduction for Ms. Smith’s gift is limited to $25. No deduction is allowed
for Brian’s gift to his boss.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
117. Rocky has a full-time job as an electrical engineer for the city utility. In his spare time, Rocky repairs electronic
gear in the basement of his personal residence. Most of his business comes from friends and referrals from former
customers, although occasionally he runs an ad in the local suburbia newspaper. Typically, the items are dropped off
at Rocky’s house and later picked up by the owner when notified that the repairs have been made.
The floor space of Rocky’s residence is 2,500 square feet, and he estimates that 20% of this is devoted exclusively
to the repair business (i.e., 500 square feet). Gross income from the business is $13,000, while expenses (other than
home office) are $5,000. Expenses relating to the residence are as follows:
Real property taxes $4,500

Interest on home mortgage 8,000
Operating expenses of residence 3,000
Depreciation (based on 20% business use) 1,000
What is Rocky’s net income from the repair business

a. If he uses the regular (actual expense) method of computing the deduction for office in the home?
b. If he uses the simplified method?
ANSWER: a. Business income $13,000

Less: Expenses (5,000)
Net business income before office in the home expenses $ 8,000
Less: Real property taxes (900)
($4,500 × 20%)
Mortgage interest ($8,000 (1,600)
× 20%)
Operating (600)
expenses($3,000 × 20%)
Depreciation (1,000)
Net income from business $ 3,900
Net business income before office in the home expense (see $ 8,000
b.
part a. above)
Office in the home (1,500) *
expense
Net income from business $ 6,500
*As no more than 300 square feet can be considered, the
maximum allowed is $1,500 (300 square feet x $5).
POINTS: 1

Essay
118. If a business retains someone to provide services, that person may either be an employee or be self-employed (i.e.,
independent contractor).
a. What are the tax advantages to the business of having the service provider classified as self-employed?
b. What are the advantages and disadvantages to the service provider of self-employed status?
ANSWER:
a. Self-employed persons do not have to be included in various fringe benefits

programs (e.g., group-term life insurance, accident and health plans) and
retirement plans. Because they are not covered by FICA and FUTA, these payroll
costs are avoided.
b. The advantages are that expenses qualify as deductions for AGI. Consequently,
deductibility is not affected by the choice of the standard deduction, and the
limitation on miscellaneous itemized deductions is avoided. In terms of
disadvantages, being self-employed can lead to other state and local taxes (e.g.,
license fees, franchise taxes, occupation taxes, gross receipts levy). The most
significant, however, is the self-employment tax that the taxpayer is subject to.
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Essay
NATIONAL STANDARDS: United States - BUSPROG: Technology: Technology: - BUSPROG: Technology

119. In terms of income tax treatment, what is the difference between common law and statutory employees?
ANSWER: Although subject to Social Security tax, statutory employees are not subject to Income
tax withholding. Statutory employees may claim all of their unreimbursed expenses as
deductions for AGI. For common law employees, such expenses are miscellaneous
itemized deductions and are not deductible from 2018 through 2025.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
120. Myra’s classification of those who work for her as independent contractors is being questioned by the IRS. It is the
position of the IRS that these workers are really employees. What type of factors can Myra utilize to justify her
classification?
ANSWER: Myra needs to show that she has a reasonable basis for not treating her workers as
employees. In this regard, can she prove reliance on any of the following?
∙ Judicial precedent, published ruling, or technical advice.

∙ A past IRS audit that resulted in no employment tax assessment.
∙ A longstanding practice of independent contractor status in the same industry.
∙ Has Myra consistently treated these workers as independent contractors?
∙ Has she reported their earnings by filing Form 1099-MISC?
POINTS: 1

121. Taylor performs services for Jonathan on a regular basis. There exists considerable doubt as to whether Taylor is an
employee or an independent contractor.
a. What can Jonathan do to clarify the matter?

b. Suppose Jonathan treats Taylor as an independent contractor but Taylor thinks she is an
employee. What is Taylor’s recourse, if any?
ANSWER:
a. Jonathan can obtain a ruling from the IRS by filing Form SS–8 (Determination of
Worker Status for Purposes of Federal Employment Taxes and Income Tax
Withholding).
b. Taylor should file a Form 8919 (Uncollected Social Security and Medicare Tax on
Wages) with the IRS.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
122. Jacob is a landscape architect who works out of his home. He wonders whether or not he will have nondeductible
commuting expenses when he drives to the locations of his clients. Please comment.
ANSWER: Jacob has no commuting expenses since his tax home is his residence. Thus, his
mileage to and from the premises of his clients should be fully deductible.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.

123. Under the automatic mileage method, one rate does not cover every type of expense. For 2018, what are the rates
for business use, charitable, and medical?
ANSWER: $0.545 (business use); $0.14 (charitable); and $0.18 (medical).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
124. Christopher just purchased an automobile for $40,000 which he plans to claim 100% as being for business use. In
order to take advantage of MACRS and § 179, he plans to use the actual cost method for determining his deduction
in the first year. In subsequent years, he will switch to the automatic mileage method. Comment on Christopher’s
proposed approach.
ANSWER: First, limitations are imposed on how much depreciation can be claimed over each year
of the five-year write-off period. In most cases, such limitations significantly reduce the
depreciation normally allowed. Second, the use of MACRS and/or § 179 precludes
later converting to the automatic mileage method. Lastly, how many automobiles does
Christopher own? If just one, 100% business use could be almost impossible to justify
since it negates any personal use.
POINTS: 1

125. Once set for a year, when might the IRS change the rate for the automatic mileage method?
ANSWER: Changes in the past have been justified by significant increases or decreases in fuel
prices. Such a change places a premium on keeping track of mileage on a monthly
basis.
POINTS: 1
OTHER: Time: 5 min.
126. Travel status requires that the taxpayer be away from home overnight.
a. What does “away from home overnight” mean?

b. What tax advantages result from being in travel status?
a. “Home” for this purpose is the place of taxpayer’s principal employment.
“Overnight” need not be a 24-hour period, but it must be a time duration
ANSWER: substantially longer than an ordinary day’s work such as to require rest or sleep.
b. If “travel status” exists, many otherwise nondeductible expenses (e.g., meals,

lodging, transportation) become deductible.
POINTS: 1

127. When is a taxpayer’s work assignment in a new locale temporary? Permanent? What difference does it make?
ANSWER: Temporary indicates that the assignment’s termination is expected within a reasonably
short period of time. In no event can the period of absence exceed one year. If the
taxpayer’s assignment is indefinite, and not temporary, his or her tax home changes
and travel status ends.
POINTS: 1
OTHER: Time: 5 min.
128. Nick Lee is a linebacker for the Baltimore Ravens (a professional football club). During the football season he rents
an apartment in a Baltimore suburb. The rest of the time he lives with his family in Ann Arbor (MI) and works at a
local bank as a vice president in charge of public relations. Can Nick deduct his expenses while away from Ann
Arbor? Explain.
ANSWER: Probably not. Although his personal residence is in Ann Arbor, Nick’s tax home is
likely to be the Baltimore area. Considering the salaries of professional football players,
Nick’s income from the Ravens must heavily outweigh that received from an Ann
Arbor bank. Furthermore, his principal activity and the time spent (e.g., conditioning,
training, playing) is that of a player and not a banker.
POINTS: 1

129. How are combined business/pleasure trips treated for travel within the United States as opposed to foreign travel?
ANSWER: The major difference is that transportation charges are fully deductible if the trip is
primarily for business and within the United States. If the foreign trip is primarily
business, transportation expenses must be allocated between business and personal
unless (1) the taxpayer was away from home for seven days or less or (2) if less than
25% of the time was spent on personal pursuits.
POINTS: 1
DIFFICULTY: Easy

130. In terms of IRS attitude, what do the following expenses have in common?
a. Cost of a CPA exam review course.

b. Cost of a review course for the bar exam.
c. Cost of a law degree by a taxpayer who does not intend to practice law.
It is the position of the IRS that the costs associated with becoming a CPA are
a.
incurred in order to acquire a basic skill and thus are not deductible as education
ANSWER: expenses.
b. The same reasoning as noted in part a. above applies to review course taken to
pass the bar exam.
c. Regardless of a taxpayer’s career goals, the IRS considers a law degree to be the
acquisition of a basic skill.
POINTS: 1
DIFFICULTY: Easy

131. Madison and Christopher are staff accountants at a major public accounting firm. Both are pursuing a law degree in
a night program at local law school. Madison contends that the cost of the program is a deduction for income tax
purposes, while Christopher maintains that it is not. Who is correct and why?
ANSWER: Both are partly correct and incorrect. The IRS takes the position that pursuing a law
degree is not maintaining or improving existing skills but results in acquiring a new job
skill. Thus, a legal education is not job related to accounting but constitutes a new trade
or business. However, § 222 allows a deduction for tuition (up to $4,000 or less) even if
the education is not job related. This provision allows some or all of the law school
tuition to be deductible but not other associated expenses (e.g., textbooks,
transportation). In summary, some costs can be claimed and some cannot.
POINTS: 1
DIFFICULTY: Easy
KEYWORDS: Bloom's: Analysis
132. Logan, Caden, and Olivia are three unrelated parties who claim the standard deduction. All are married and attend
Citron University and each pays tuition of $6,100. Of this payment, Logan can claim a deduction of $4,000; Caden a
deduction of $2,000; and Olivia no deduction at all. Explain.
ANSWER: The most apparent explanation is the limitation imposed on the § 222 tuition deduction.
Logan’s MAGI must be less than $130,000, while Caden’s MAGI is more than
$130,000 but not more than $160,000. Lastly, Olivia’s MAGI must be in excess of
$160,000.
POINTS: 1
DIFFICULTY: Easy

133. Meg teaches the fifth grade at a local school. During the year, she spends $1,200 for school supplies for use in her
classroom. On her income tax return, some of this expense is not reported and the balance is deducted in two
different places. Explain what has probably happened.
ANSWER: Meg probably has been reimbursed for some of these expenses. If she renders an
adequate accounting to her employer, the reimbursement is not reported in her income
nor is the expense involved deducted. As to the remaining expenses, she has claimed
$250 as a deduction for AGI; the balance would be a miscellaneous itemized
deduction (and not deductible from 2018 through 2025).
POINTS: 1

134. In connection with the office in the home deduction of a self-employed individual, comment on the following:
a. Mixed use (i.e., business and personal) of the portion of the home allocated to business.
b. The difference between direct and indirect expenses for deduction purposes.
c. The classification of the expense (i.e., dfor or dfrom AGI).

ANSWER:
a. In most cases, mixed use of the portion allocated to business is not allowed.
Consequently, the office must be exclusively used for business. An exception is
made, however, when the home is used as a daycare center. Here, mixed use is
allowed.
b. Direct expenses (e.g., painting the office) are deductible in full because they only
benefit the office area. Indirect expenses (e.g., homeowners casualty insurance)
must be allocated since they relate to both the business and personal portions of
the home. In the case of the simplified method of determining the deduction, the
distinction between direct and indirect expenses is not relevant.
c. An office in the home expense for a self-employed taxpayer is a deduction for

AGI.
POINTS: 1

135. Regarding the simplified method of computing the office in the home deduction, comment on the following
independent factors.
a. Taxpayer has set aside 400 square feet for use as an office.
b. Taxpayer has repainted and recarpeted the office area.
c. In past years, taxpayer has always taken the deduction using the regular (actual expense) method.
d. The net income from the business is not large.
ANSWER:
a. Unfortunately, the deduction is limited to 300 square feet--so the maximum allowed
is $1,500 (300 × $5).
b. Direct expenses cannot be claimed under this method.
c. As the choice allowed is annual, the method used in the past does not matter.
However, no carry over of unused deduction can be claimed. Also, a prior choice
cannot be changed but is binding on the taxpayer.
d. The deduction cannot exceed the net income from the property. Furthermore, any
unused deduction amount cannot be carried over to future years.
POINTS: 1

136. Regarding tax favored retirement plans for employees and self-employed persons, comment on the following:
a. The exclusion versus deduction approaches as to contributions by participants.

b. Tax-free accumulation of earnings.
c. The deferral of income tax consequences.
d. Employee versus self-employed status.
a. Contributions by employees to retirement plans that are qualified provide a tax
benefit either in the form of an exclusion from gross income or as a deduction for
AGI. The traditional IRA takes the deduction approach. This is also the case of
ANSWER: contributions by a self-employed person to a Keogh (H.R. 10) plan.
A characteristic of all tax-favored retirement plans is that income accumulates

b.
free of tax. This allows for a greater accumulation to take place up to the point of
distribution.
c. Except in the Roth IRA, the main objective of retirement plans is to defer taxation
until distributions are made.
d. Keogh (H.R. 10) plans are, in effect, the self-employed version of employee
retirement plans.
POINTS: 1

137. Ashley and Matthew are husband and wife and both are practicing CPAs. On a joint return, Ashley gets to deduct
her professional dues but Matthew does not. Explain.
ANSWER: Most likely Ashley is self-employed, while Matthew is employed. Thus, Ashley’s
expenses are deductions for AGI and Matthew’s are miscellaneous itemized
deductions (which are not deductible).
POINTS: 1
OTHER: Time: 5 min.
138. Isabella is a dental hygienist who works for five different dentists. She spends one day a week (i.e., Monday through
Friday) with each. All of the dentists except Dr. Stanki (the Wednesday assignment) treat her as an employee. Dr.
Stanki, however, classifies her as being self-employed. Comment on this discrepancy in treatment.
ANSWER: Unless Isabella’s Wednesday duties are significantly different than the rest of the
week, Dr. Stanki has placed himself in a vulnerable position. In terms of the proper
work classification of a service provider, one key consideration is how they are treated
by other comparable businesses. In all likelihood, therefore, Dr. Stanki will have a tough
time convincing the IRS that Isabella is an independent contractor when four of his
colleagues consider her to be an employee. More likely, Dr. Stanki desires to save on
payroll taxes and avoid covering Isabella in any fringe benefits offered to other
employees.
POINTS: 1
DIFFICULTY: Easy

139. Felicia, a recent college graduate, is employed as an accountant by an oil company. She would like to continue her
education and obtain a law degree. Discuss Felicia’s tax status if she attends a local law school on a:
a. Part-time basis.
b. Full-time basis.
Regarding the usual education expense justification of maintaining and improving
a.
on existing skills, Felicia will not succeed. The IRS has successfully maintained
that obtaining a law degree leads to a new trade or business. Reliance on § 222,
however, is appropriate since the education need not be job related. Unfortunately,
§ 222 only covers tuition, is limited to $4,000, and may be reduced (or eliminated)
ANSWER: by an AGI limitation.
b. If Felicia quits her job and returns to college on a full-time basis, she no longer is in
a trade or business. A temporary break in employment status (e.g., leave of
absence), however, will cure this problem if properly structured. However, Felicia
will still encounter the new trade or business provision.
POINTS: 1

140. Discuss the 50% overall limitation in connection with various employee expenses under the following arrangements:
a. The employee is not reimbursed by the employer.

b. The employee is fully reimbursed under a nonaccountable plan.
c. The employee is partially reimbursed under an accountable plan.
d. The employee is fully reimbursed under an accountable plan.
ANSWER:
a. Any overall limitation (50%) is imposed on the employee. The employee has the
burden of being able to substantiate the expenses involved. Furthermore, these will
be miscellaneous itemized deductions (and not deductible from 2018 through 2025).
The reimbursement must be reported as income. Deductions are handled as in part

b.
a. above.
c. Unless the reimbursement identifies the expenses covered, it must be allocated

between the items that are and are not subject to the overall limitation (50%).
d. A washout results. In effect the expenses are treated as deductions for AGI and
fully offset the reimbursement. As far as the employee is concerned, the expenses
are not subject to the overall limitation (50%).
POINTS: 1
141. Rebecca and Brad are married and will file jointly. Rebecca earns $300,000 from her single member LLC (a law
firm). She reports her business as a sole proprietorship. Wages paid by the law firm amount to $40,000; the law firm
has no significant property. Brad is employed as a tax manager by a local CPA firm. Their modified taxable income
is $375,000 (this is also their taxable income before the deduction for qualified business income). Determine their
QBI deduction for 2018.
ANSWER: Normally, Rebecca and Brad would be entitled to a QBI deduction of $60,000
($300,000 x 20%). But since their taxable income exceeds the threshold for married
taxpayers ($315,000), and Rebecca’s QBI is from a “specified services” business (a
law firm), their QBI deduction is limited to $14,400, computed as follows:
(1) Determine Applicable Percentage:
Applicable percentage = 100% – $60,000 ($375,000 –

$315,000) = 40%
$100,000
(2) Determine QBI deduction:
1. 20% of qualified business income ($300,000 x 20%) $60,000

x
x Applicable percentage
40%
$24,000
2. But no more than the greater of:
50% of W-2 wages ($40,000 x 50% x 40%), or $ 8,000
25% of W-2 wages ($40,000 x 25% x 40%) plus $4,000
2.5% of the unadjusted basis of qualified

$4,000
property ($-0- x 2.5% x 40%) -0-
As Rebecca and Brad’s modified taxable income exceeds $315,000, but is less than
$415,000 and the W-2 Wages/Capital portion of the computation is the limiting factor,
the general 20% QBI amount is used, but reduced as follows:
Determine difference between the general 20% QBI deduction amount

(1) and the
W-2 Wages/Capital amount.
General 20% QBI deduction amount $24,000

Less: The W-2 Wages/Capital Investment limit ( 8,000)
Excess $16,000
(2) Determine the Reduction Ratio:
Reduction Ratio = $60,000 ($375,000 – $315,000) = 60%

$100,000
(3) Determine the Reduction in the W-2 Wages/Capital Investment Limit:

Excess ($16,000) x Reduction Ratio (60%) = $9,600
(4) Determine Final QBI Amount:

General 20% QBI deduction amount $24,000
Less: Reduction in the W-2 Wages/Capital limit ( 9,600)
Final QBI Amount $14,400
POINTS: 1
DIFFICULTY: Challenging

Another random document with
no related content on Scribd:
The Project Gutenberg eBook of Durch die
Wüsten und Kulturstätten Syriens
This ebook is for the use of anyone anywhere in the United States
and most other parts of the world at no cost and with almost no
restrictions whatsoever. You may copy it, give it away or re-use it
under the terms of the Project Gutenberg License included with this
ebook or online at www.gutenberg.org. If you are not located in the
United States, you will have to check the laws of the country where
you are located before using this eBook.
Title: Durch die Wüsten und Kulturstätten Syriens
Author: Gertrude Lowthian Bell
Illustrator: John Singer Sargent
Release date: November 4, 2023 [eBook #72025]
Language: German
Original publication: Leipzig: Verlag von Otto Spamer, 1908
Credits: Peter Becker and the Online Distributed Proofreading Team

at https://www.pgdp.net (This file was produced from
images generously made available by The Internet Archive)
*** START OF THE PROJECT GUTENBERG EBOOK DURCH DIE

WÜSTEN UND KULTURSTÄTTEN SYRIENS ***
Beduinen der syrischen Wüste.
Nach einem Aquarell von John Sargent, R. A.
Durch die
Wüsten und Kulturstätten
Syriens
Reiseschilderungen
von
G. L. Bell
Mit einem Farbendruckbild nach einem Aquarell von

J o h n S a r g e n t, R. A.,
161 Abbildungen nach photographischen Aufnahmen,
sowie einer Karte von Syrien
Leipzig
Verlag von Otto Spamer
1908
Spamersche Buchdruckerei in Leipzig
Ihm dünkt die unbekannte Ferne der liebste Freund; er

wandelt,
wo über ihm die Mutter all der Myriaden von Sternen ihre Bahn zieht.
Ta'abata Sharran.
Vorwort.
Wer es heutzutage als Nichtgelehrter und Nichtpolitiker wagt, zu
der ungeheuer umfangreichen Reiseliteratur einen neuen Band
hinzuzufügen, muß mindestens mit einer Entschuldigung
ausgerüstet sein. Die meinige ist bereit und ist, wie ich hoffe, auch
so überzeugend und glaubhaft, wie solche Dinge sein müssen. Ich
wollte weniger eine Reisebeschreibung liefern als vielmehr eine
Schilderung der Leute, denen ich begegnet bin, oder die mich auf
meinen Wegen begleitet haben, wollte berichten, in was für einer
Welt sie leben und mit welchem Auge sie dieselbe betrachten. Und
da ich es für besser hielt, die Leute soviel als möglich selbst reden
zu lassen, habe ich ihre Worte in meine Wanderungen eingeflochten,
habe getreulich wiederholt, was ich gehört: die Erzählungen, womit
der Hirt sowie der Bewaffnete die Stunden des Marsches kürzten,
die Unterhaltungen, die am Lagerfeuer, im schwarzen Zelt der
Araber und im Gastgemach der Drusen von Mund zu Mund gingen,
sowie die vorsichtigeren Äußerungen der türkischen und syrischen
Beamten. Ihre Politik beschränkt sich auf Vermutungen — oft sind
sie scharfsinnig genug — über die Resultate, die das
Zusammenwirken unbekannter Kräfte, deren Stärke und Zweck
meist nur undeutlich erfaßt werden, ergeben könnte; sie schöpfen ihr
Wissen aus so ganz anderen Informationsquellen, legen bei ihren
Vergleichen einen so ganz anderen Maßstab an als wir, und treten
an die ihnen vorgelegten Probleme mit einem von dem unseren
ganz verschiedenen Anschauungskreis heran. Der Orientale ist ein
altes Kind. Mancher Wissenszweig, der uns von elementarster
Notwendigkeit erscheint, ist ihm unbekannt; meist, nicht immer,
bereitet ihm auch die Pflicht, sich solches Wissen anzueignen, wenig
genug Sorge, und er kümmert sich kaum um das, was wir
praktischen Nutzen nennen. Nach unsrer Auffassung des Wortes
praktisch ist er nicht praktischer als ein Kind, und sein Begriff von
Nutzen weicht sehr von dem unseren ab. Andrerseits wieder wird
sein Tun und Lassen durch überlieferte Sitten- und Umgangsgesetze
geregelt, die bis auf den Beginn der Zivilisation zurückdatieren,
Gesetze, die bis jetzt noch durch keinen Wechsel der Lebensweise,
der sie entsprungen sind und auf die sie sich beziehen, eine größere
Veränderung zu erfahren brauchten. Abgesehen davon ist der
Orientale ganz wie wir auch; die menschliche Natur verändert sich
jenseits des Suezkanals nicht vollständig, auch ist es nicht etwa
unmöglich, sich mit den Bewohnern jener Himmelsstriche auf
freundlichen, ja freundschaftlichen Fuß zu stellen. Ja, in gewisser
Beziehung ist es sogar leichter als in Europa. Ist doch die
Verkehrsweise des Ostens weit weniger durch künstliche Fesseln
eingeengt, herrscht doch infolge der größeren Verschiedenheit auch
eine viel weitgehendere Duldsamkeit. Kasten, Stämme und Sekten
teilen die Gesellschaft in zahllose Gruppen, deren jede ihrem eignen
Gesetz folgt, und mag dieses Gesetz unsrer Meinung nach noch so
phantastisch sein, dem Orientalen ist es eine ausreichende
Erklärung für jede Sonderbarkeit. Ob ein Mann sich bis an die Augen
in Schleier gehüllt zeigt, oder ob es ihm gefällt, nur mit einem Gürtel
bekleidet zu erscheinen — es wird keine Bemerkung über ihn fallen.
Warum auch? Gehorcht er doch, wie ein jeder, lediglich seinem
eignen Gesetz. So kann auch der Europäer die weltfremdesten Orte
bereisen, ohne großer Kritik, ja auch nur Neugier zu begegnen. Man
wird die Neuigkeiten, die er bringt, voll Interesse, seine Ansichten
voll Aufmerksamkeit anhören, aber niemand wird ihn für sonderbar
oder närrisch oder auch nur für im Irrtum befangen halten, weil seine
Gewohnheiten und seine Anschauungsweise von denen des Volkes
abweichen, in dem er sich gerade aufhält. »Adat-hu«: es ist so
Brauch bei ihm. Der Ausländer handelt deshalb auch am klügsten,
wenn er gar nicht versucht, sich bei den Orientalen dadurch
einzuschmeicheln, daß er ihre Gewohnheiten nachäfft, außer wenn
er es geschickt genug tut, um für einen der Ihrigen gelten zu können.
Im allgemeinen mag er den Bräuchen andrer achtungsvoll
begegnen, sich selbst aber genau an seine eignen halten — das
wird ihm die größte Achtung sichern. Die Beachtung dieser Regel ist
vor allem für Frauen von höchster Wichtigkeit, denn eine Frau kann
nie ganz sich selbst verleugnen. Daß sie einer großen und
geachteten Nation angehört, deren Sitten unantastbar sind, wird für
sie die beste Gewähr für allgemeine Rücksichtnahme sein.
Keins der Länder, die ich besucht habe, ist dem Reisenden
jungfräuliches Land, wenn auch manche dieser Gegenden bisher
nur selten aufgesucht und nur in teuren und meist schwer
erhältlichen Werken beschrieben worden sind. Von solchen Orten
habe ich einen kurzen Bericht gegeben und alle die Photographien
hinzugefügt, die mir von Interesse zu sein schienen. Bei den Städten
Nordsyriens habe ich auch jener historischen Überreste Erwähnung
getan, die dem gelegentlichen Beobachter ins Auge fallen. Es gibt in
Syrien und am Rande der Wüste noch viel Forscherarbeit zu tun,
noch manches schwierige Problem zu lösen. De Vogüé, Wetzstein,
Brünnow, Sachau, Dussaud, Puchstein und seine Kollegen, die
Glieder der Princetonschen Expedition u. a. m. haben das Werk mit
gutem Erfolg begonnen, und auf ihre Schriften verweise ich alle
diejenigen, denen daran liegt zu erfahren, wie unermeßlich reich das
Land an architektonischen Monumenten und schriftlichen Überresten
einer weit zurückliegenden Geschichte ist.
Meine Reise endete nicht in Alexandretta, wie dieser Bericht hier.
In Kleinasien habe ich mich jedoch hauptsächlich mit Archäologie
beschäftigt; die Resultate meiner dortigen Forschung sind in einer
Serie von Artikeln in der »Revue Archéologique« veröffentlicht
worden, wo sie dank der Güte Monsieur Salomon Reinachs, des
Herausgebers, einen weit günstigeren Platz gefunden haben, als
ihnen die Seiten dieses Buches bieten konnten.
Ich kenne weder die Leute noch die Sprache Kleinasiens gut
genug, um in engere Fühlung mit dem Lande zu kommen, aber
selbst auf meine spärliche Bekanntschaft hin bin ich bereit, dem
türkischen Bauer ein ehrenvolles Zeugnis auszustellen. Ihn zeichnen
viele Tugenden aus, unter denen die Gastfreundschaft obenansteht.
Ich habe mich bemüht, auch die politische Stellung unwichtiger
Personen zu schildern. Sie erscheinen denen, die in ihrer Mitte
leben, gar nicht so nebensächlich, und ich meinesteils bin immer
denen dankbar gewesen, die mir über ihre gegenseitigen
Beziehungen Aufschluß gegeben haben. Aber es kommt mir nicht
zu, die Regierung des Türken zu rechtfertigen oder zu verdammen.
Ich habe lange genug in Syrien gelebt, um einzusehen, daß seine
Verwaltung weit davon entfernt ist, eine ideale zu sein, habe aber
auch die unruhigen Elemente genügend kennen gelernt, die er mehr
oder weniger gut im Zaum hält, um zu wissen, daß seine Stellung
eine schwierige ist. Ich glaube nicht, daß irgend eine andre
Regierung allgemeine Zufriedenheit ernten würde: gibt es doch
wenige, die selbst in geeinigteren Ländern dieses ersehnte Ziel zu
erreichen imstande sind.
Aber diese Erwägungen liegen außerhalb des Rahmens unsres
Buches. Ich schließe mein Vorwort wohl am besten damit, womit
jeder orientalische Verfasser es begonnen haben würde: Im Namen
Gottes, des Barmherzigen und Gnädigen.
Moschee Omar.
Erstes Kapitel.
Dem Angehörigen höherer Stände bieten sich selten Momente
freudigerer Erwartung, als wenn er an der Schwelle einer Reise in
ferne Länder steht. Die Pforten der Enge öffnen sich ihm; es fällt die
Kette vor dem Eingang ins Heiligtum, mit unsicherem Blick nach
rechts und links schreitet er vorwärts und blickt — ins Unermeßliche.
In die Welt der Abenteuer und großen Taten, die Welt voll schwarzer
Wetter und lockenden Sonnenscheins, die in jeder ihrer Falten eine
unbeantwortete Frage, einen unlösbaren Zweifel bringt. Du mußt
allein hineinschreiten, mußt dich absondern von den Scharen deiner
Freunde, die die Rosengärten aufsuchen, mußt den Purpur und das
feine Linnen zurücklassen, die den kämpfenden Arm hindern, —
freudlos, heimat- und besitzlos will sie dich haben, diese Welt der
Wunder. Statt der überredenden Worte deiner Ratgeber wirst du das
Rauschen des Windes hören, Regenschauer und scharfer Frost
werden dir ein stärkerer Ansporn sein als Lob und Tadel, und die Not
wird ein entschiedeneres Muß sprechen als die armselige Stimme
der Einsicht, die wir Menschen ganz nach Belieben zu befolgen oder
zu mißachten pflegen. Du verläßt dein schützendes Heim und fühlst,
sobald du den Pfad betrittst, der über die gerundeten Schultern der
Erde dahinführt, gleich dem Manne im Märchen; die Reifen lösen
sich, die dein Herz gefesselt halten.
Es war ein stürmischer Morgen, der 5. Februar. Der Westwind
erhob sich aus dem Mittelmeer, fegte über die Erde dahin, wo die
Kanaaniter Krieg führten mit den hartköpfigen Bergbewohnern
Judäas, übersprang die gewaltige Gebirgsmauer, die die Könige von
Assyrien und Ägypten vergebens zu überwinden versucht, schrie
nach Jerusalem die Kunde von kommendem Regen hinein, jagte
weiter über die öden Osthänge hinab, setzte mit einem Sprung über
das tiefeingeschnittene Bett des Jordans und verschwand jenseits
der hohen moabitischen Höhen in der Wüste. Und die ganze Meute
des Sturmes jagte ihm nach, ein kläffendes Rudel, ostwärts jagend
und sich des tollen Tanzes freuend.
Die heilige Grabeskirche.
Wer, mit frischem Leben in den Adern, möchte wohl an einem

solchen Tage zu Hause bleiben? Für mich gab es überhaupt keine
Wahl. Schon im grauen Dämmern waren die Maultiere mit all meinen
Habseligkeiten ausgezogen. Zwei Zelte, ein Lebensmittelwagen mit
so wenig luxuriösen Vorräten für einen Monat, daß selbst der
abgehärtetste Reisende sich nicht mit weniger begnügen kann, zwei
kleine Maultierkörbe voll photographischer Artikel, einige wenige
Bücher und ein stattliches Paket Landkarten — das war alles. Mit
den aus Beirut mitgebrachten Maultieren und ihren drei Führern war
ich zufrieden und beabsichtigte, dieselben auch auf der Weiterreise
mitzunehmen. Die Männer stammten alle aus dem Libanon, zwei,
Vater und Sohn, beide Christen, aus einem Dorfe nördlich von
Beirut. Der Vater — Ibrahim mit Namen — ein altes, zahnloses
Individuum, saß rittlings über den Maultierkörben und murmelte
fromme Worte, Segenssprüche und Beteuerungen seiner
Ergebenheit gegen seinen gnädigsten Auftraggeber, ohne sich
jedoch bewogen zu sehen, weitere Anstrengungen zum Wohle der
Gesellschaft zu machen. Der Sohn, Habīb, zählte zwei- oder
dreiundzwanzig Jahre, war dunkel, stämmig, breitschulterig, mit
kühnem Blick unter schwarzen Brauen hervor, und einem Profil, das
ein Grieche ihm hätte neiden können. Treiber Nummer drei war ein
Druse, ein großer, schlottriger, unverbesserlich träger Mensch, ein
Schurke im kleinen, der freilich meinen gerechten Unwillen
hinsichtlich gestohlenen Zuckers und fehlender Piaster stets durch
einen bittenden Blick aus seinen glänzenden Hundeaugen wieder zu
bannen wußte. Er zeigte sich gefräßig und stumpfsinnig, Fehler, die
bei einer Kost von trocknem Brot, Reis und ranziger Butter freilich
wohl schwer vermeidlich sind, aber selbst mitten unter seine
Todfeinde gestellt, leierte er seine Arbeit weiter und schlurfte mit
derselben Miene blöder Gleichgültigkeit hinter seinen Maultieren und
seinem Esel her, die er in den Straßen von Beirut zeigte. Er hieß
Mohammed.
Straße in Jerusalem.
Das letzte Glied unserer Karawane war Michaïl, der Koch, ein
Jerusalemer und Christ, dem die Religion freilich nicht viel
Kopfzerbrechen machte. Er hatte Mr. Mark Sykes auf Reisen
begleitet und von ihm folgendes Zeugnis erhalten: »Mit Ausnahme
dessen, was er bei mir gelernt hat, versteht er nicht viel vom
Kochen, aber er macht sich keinen Strohhalm daraus, ob er lebt
oder getötet wird.« Als ich Michaïl diese Worte vorlas, lachte er
immer wieder in sich hinein, und ich engagierte ihn auf der Stelle. Es
war freilich ein ungenügender Grund, aber ebenso gut, wie mancher
andere. Seinen Fähigkeiten entsprechend, diente er mir gut, aber er
war ein empfindliches, hitziges Männchen, das mit einer
Einbildungskraft, deren Größe ich selbst in unserer dreimonatigen
Bekanntschaft nicht ganz ergründet habe, überall und in allem eine
beabsichtigte Beleidigung witterte. Unglücklicherweise hatte Michaïl
in den Jahren, die seit seinem Schiffbruch auf dem See Wan mit Mr.
Sykes verflossen waren, außer dem Kochen auch noch einiges
andere gelernt. Es ist typisch für ihn, daß er sich nie die Mühe gab,
mir jenes Abenteuer zu schildern, obwohl er einmal, als ich es
erwähnte, kopfnickend bemerkte: »Wir waren damals dem Tode so
nahe, wie ein Bettler der Armut, aber Exzellenz weiß ja, daß der
Mensch nur einmal sterben kann.« Dagegen traktierte er meine
Ohren beständig mit Geschichten von Reisenden, die da behauptet
hatten, ohne Michaïls kulinarische Künste nicht in Syrien reisen zu
können und zu wollen. Die Arrakflasche war die Schwäche, die ihm
verhängnisvoll werden sollte, und nachdem ich alle Maßregeln, von
überredender Schmeichelei bis zur Jagdpeitsche, angewendet hatte,
entließ ich ihn an der cilicischen Küste mit anderm Bedauern als der
Sehnsucht nach zähen Ragouts und kalten Pfannkuchen.
St. Stephanstor in Jerusalem.
Ich hegte den Wunsch, den einsamen Weg nach Jericho ganz
allein hinabzureiten, wie ich schon zuvor getan hatte, als mein Antlitz
auch der Wüste zugewendet war, aber Michaïl war der Meinung, daß
sich das mit meiner Würde nicht vertrüge, und ich hegte die
Überzeugung, daß selbst seine schwatzhafte Gegenwart diesen
Weg nicht der Einsamkeit entkleiden konnte. Um neun Uhr saßen
wir im Sattel, ritten um die Mauern von Jerusalem in das Tal des
Kidron hinab, vorbei an dem Schmerzensgarten von Gethsemane,
und den Ölberg hinan.
Mohammedanische Prozession zieht durch die Gärten des Ölberges.
Hier hielt ich inne, um mich wieder dem Eindruck hinzugeben,

den keine Vertrautheit mit der Gegend abschwächen kann, dem
Eindruck der mauerumgürteten Stadt, die unter einem bleiernen
Himmel grau inmitten der grauen Landschaft liegt, und doch
vergoldet wird von der Hoffnung und dem unauslöschbaren Sehnen
aller Pilger. Menschliches Hoffen, das blinde Tasten der gefesselten
Seele nach einem Ziel, das jedem Wunsche Erfüllung, jedem müden
Herzen Frieden geben wird, — das ist es, was die Stadt gleich
einem halb lichten, halb wehmütigen Glorienschein umgibt, den so
manche Zähre benetzt, manche Enttäuschung befleckt hat. Der
West wandte mein Pferd, und vorwärts galoppierten wir über den
Gipfel des Hügels und die Straße hinab, die sich durch die judäische
Wüste hinzieht.
Russische Pilger.
Am Fuße des ersten Abstieges liegt eine Quelle, »Ain esh

Shems«, d. i. »Sonnenquell«, von den Arabern genannt, während
die christlichen Pilger ihr den Namen »Apostelbrunnen« beigelegt
haben. Selten wird man hier während des Winters vorüberkommen,
ohne russische Bauern zu finden, die auf ihrem beschwerlichen
Wege vom Jordan herauf hier rasten. Tausende überschwemmen
alljährlich das Land, alte Männer und Frauen zumeist, die ein
Menschenalter lang gedarbt und gespart haben, um die etwa 150
Rubel zu erübrigen, die sie nach Jerusalem bringen sollen. Von den
fernsten Grenzen des russischen Reiches kommen sie zu Fuß nach
dem Schwarzen Meere, wo sie sich als Deckpassagiere auf den
kleinen schmutzigen russischen Dampfern einschiffen. Als einziger
Kajütenpassagier habe ich einst mit 300 dieser Pilger die Überfahrt
von Smyrna nach Jaffa gemacht. Es war tiefer Winter, stürmisch und
kalt für den an Deck Schlafenden, selbst wenn er mit Schafpelz und
gefütterten Schaftstiefeln ausgerüstet war. Meine Reisegefährten
hatten aus Sparsamkeit ihre Lebensmittel selbst mitgebracht: ein
Laib Brot, etliche Oliven, eine rohe Zwiebel waren ihre tägliche
Nahrung. Am Morgen und am Abend vereinigten sie sich um ein in
der Schiffsküche hängendes Muttergottesbild zum Gebet, und das
Summen ihrer Litaneien vereinigte sich auf seinem Wege himmelan
mit dem Stampfen der Schraube und dem Plätschern der
aufgewühlten Flut. Die Pilgrime erreichen Jerusalem gegen
Weihnachten und verweilen bis nach Ostern, damit sie noch ihre
Kerzen an der heiligen Flamme entzünden können, die am
Auferstehungsmorgen aus dem Grabe Christi hervorbricht. Zu Fuß
wandern sie an alle die heiligen Stätten, Obdach in den großen
Unterkunftshäusern findend, die die russische Regierung für sie
erbaut hat. Viele sterben infolge von Mangel, Ermüdung und den
Unbilden eines unvertrauten Klimas; aber in Palästina sterben, ist ja
die höchste Gunst, die die göttliche Hand verleihen kann: ruhen
doch die Gebeine friedlich im Heiligen Lande, während die Seele
unmittelbar ins Paradies eilt. Man kann diesen kindlich einfältigen
Reisenden auf jeder Landstraße begegnen; im heimischen Pelz
pilgern sie durch Sommerglut und Winterregen dahin, gestützt auf
den Stab, den die eigne Hand am steilen Jordanufer geschnitten. Sie
verleihen der von so schwermütiger Poesie erfüllten Landschaft
einen noch ernsteren Charakter. In Jerusalem wurde mir einst eine
Geschichte erzählt, die das Wesen der russischen Pilger besser
beleuchtet, als es seitenlange Schilderungen vermögen. Ein
Einbrecher war überführt und nach Sibirien geschickt worden, wo er
viele Jahre als Sträfling verbrachte. Als seine Zeit um war, kehrte er
gebessert zu seiner alten Mutter zurück, und die beiden brachen
nach dem Heiligen Lande auf, wo er für seine Sünden Buße tun
wollte. Nun versammelt sich um die Zeit, wo die Pilger dort weilen,
der ganze Abschaum von Syrien in Jerusalem, um zu betteln und die
arglosen Wallfahrer zu betrügen. Einer dieser Vagabunden ging den
russischen Büßer um ein Almosen an, als dieser gerade selbst
nichts hatte. Durch die Zurückweisung erbittert, schlug der Syrier
den andern zu Boden und verletzte ihn so schwer, daß er drei
Monate im Hospital liegen mußte. Nach seiner Genesung kam der
russische Konsul zu ihm und sprach: »Wir haben den Burschen, der
dich fast getötet hat; du mußt Zeugnis ablegen gegen ihn, ehe du
fortgehst.« Der Pilgrim aber versetzte: »Nein, lassen Sie ihn laufen.
Ich bin auch ein Verbrecher.«
Pilger werden im Jordan getauft.
Jenseits des Quells lag die Straße menschenleer, und obgleich

sie mir schon bekannt war, überraschte mich doch diese tiefe
Einsamkeit aufs neue. Kein lebendes Wesen, keine Blume, die
kahlen Stengel der vorjährigen Disteln nur, die nackten Höhen, der
steinige Weg. Und doch hat die Wüste von Judäa so manchem
Feuergeiste das Leben gegeben. Grimme Propheten sind aus ihr
hervorgegangen, die eine Welt mit Gottes Zorn bedrohten, an der sie
selbst keinen Teil hatten, die sie nicht verstanden; die Täler sind voll
von Höhlen, die jene Männer beherbergten; ja bis zum heutigen
Tage sind einige von hungernden, abgemagerten Asketen bevölkert,

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South Western Federal Taxation 2019

Individual Income Taxe 42nd Edition

South Western Federal Taxation 2019 Comprehensive 42nd

South Western Federal Taxation 2019 Comprehensive 42nd

South-Western Federal Taxation 2016 Individual Income

South Western Federal Taxation 2018 Individual Income

South-Western Federal Taxation 2015 Individual Income

South-Western Federal Taxation 2017 Individual Income

South Western Federal Taxation 2012 Individual Income

South-Western Federal Taxation 2017 Individual Income

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9. The work-related expenses of an independent contractor are treated as itemized deductions.

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20. For tax purposes, “travel” is a broader classification than “transportation.”

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68. Statutory employees:

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69. Which of the following would constitute an employer-employee relationship?

a. A plumber who comes to your home to fix a leaking faucet.

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Aaron’s deductible mileage for each workday is:

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Air fare $3,200

Presuming no reimbursement, deductible expenses are:

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Air fare $3,000