Ala. Admin. Code r. 810-3-84-.01

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-3-84-.01 - Employee Business Expense

(1) Expenses paid or incurred by the taxpayer in connection with performance of services as an employee and reimbursed by the employer are allowable as an adjustment in computing adjusted gross income.

(2) Expenses paid or incurred by the taxpayer in connection with performance of services as an employee and not reimbursed by the employer are allowable as a miscellaneous deduction, if the taxpayer itemizes deductions, and are subject to the two-percent floor on miscellaneous itemized deductions.

Authors: Mary L. Gifford

Ala. Admin. Code r. 810-3-84-.01

Filed July 22, 1992; effective October 30, 1992.

Statutory Authority: Act 90-583.