to California be deducted from the couple's income on their joint federal income tax return?
6. Can all of the costs associated with the Martin's temporary residence in California be deducted from the couple's income on their joint federal income tax return?
7. Can all of the costs associated with the Martin's move from their temporary California residence to their permanent California residence be deducted from the couple's income on their joint federal income tax return?
8. Must Jim Martin's moving allowance be included as income on the couple's joint federal income tax return?
9. Can Mary Martin's reimbursed job hunting costs be deducted from the couple's income on their joint federal income tax return?
1. No. Jim Martin's reimbursed travel expenses for job hunting interviews conducted prior to the Martin's trip to California in May cannot be deducted from the couple's income on their joint federal income tax return. When travel expenses incurred and reimbursement for such expenses are equal, both expenses and reimbursement are excluded from the income tax return (Treasury Reg. ( 31.3401(a) 2T). This conclusion has a realistic possibility of being upheld.
2. Yes. The costs associated with Mary Martin's interviews
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