An expense is personal if it cannot pass
something called we'll refer to as the "what if" test. Ask yourself:
"What if I didn't have this job? Would I still incur the expense?"
An item may seem, at initial glance, to be a legitimate itemized deduction,
but if it cannot pass the "what if" test above, then it is not allowed to be
written off as an airline-related tax deduction on
IRS
Form 2106. EXAMPLE (Haircuts or socks'): One could argue that haircuts and
socks are
ordinary and
necessary, but they do not pass the "what if" test above. They are
therefore considered a personal expense rather than a legitimate
employee business expense and cannot be deducted.