No Title
JoeF
You are correct. I wrote an Email to IRS with the same query and I received following reply.
"
Your Question Was:
In order to continue my job with my current employer, I went to my
native country in 2001 to get my permanent visa . All the expenses in that
trip including airfare, consulate fees and misc. were borne by me. MY
employer did not reimbursed me any amount for those expenses. Am i
eligible to duduct those expenses from my income as business related
expenses? Thanks
The Answer To Your Question Is:
Please accept our apology for the delay in responding to your inquiry.
You cannot deduct the cost of a permanent visa (personal living
expenses; airfare, consulate fees and misc. fees) as an itemized deduction on
Schedule A, Form 1040.
You can only deduct those expenses that don\'t qualify for reimbursement
from your employer, regardless of whether you were actually reimbursed.
Possible ******* work-related expenses ******* would include:
Travel and meals
Entertainment, which is only 50 percent deductible
Supplies, dues and publications
Please refer to Publication 17, Chapter 28, Car Expenses and Other
Employee Business Expenses, page 177, at the IRS web site listed below.
IRS forms and publications may be accessed on our web site at the
following address:
http://www.irs.gov/formspubs/display/0,,i1=50&genericId=10204,00.html
or ordered through our toll-free forms line at 1(800) 829-3676 which is
available 24 hours a day, 7 days a week, with 7-10 days delivery time.
"
