Unreimbursed Employee Expenses = TN Renewal expenses?

[Alta_Al]

As I am reading publication 529, Miscellaneous Deductions, I am wondering if the expenses incurred while obtaining a new TN for the same employer, qualify as Employee Unreimbursed Expenses?

During 2007 I incurred travel, lodging and legal expenses directly related to obtaining a new TN at a POE.

According to publication 529:

[quote]You can deduct legal fees related to doing or keeping your job.[/quote]

[quote]Travel expenses. Travel expenses are those incurred while traveling away from home for your employer. You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment.

Travel expenses may include:

• The cost of getting to and from your business destination
• Meals and lodging while away from home,[/quote]

Legal expenses are directly related to keeping my job, and the duration of a TN is 1 year or less it should qualify as a temporary work assignment.

Is my reasoning sound or is this wishful thinking?

Thanks,

Al

[nelsona]

I have always taken the view that TN and such expenses qualify for the misc expense category. I could see, if the travel and lodging had no other benefit to you other than getting TN, including these.

Misc expenses have to add up to 2% of gross before any deduction kicks in, so don't expect a windfall.