Tax Deductions: Which Expenses are Deductible for AGI, Deductible from AGI, or Not Deductible?

What type of expenses are classified as "Deductible for AGI", "Deductible from AGI", or "Not deductible" according to IRS guidelines?

Consider the following expense items and determine their classification:

1. Tax return preparation fee incurred by an employed plumber
2. Safety glasses purchased by an employed pipefitter
3. Dues to auto club for taxpayer using the automatic mileage method
4. Nursing refresher course for a retired nurse
5. Gambling loss not in excess of gambling gain by a self-employed architect
6. Contribution to Roth IRA by a self-employed attorney
7. Business travel expenses by a statutory employee
8. Job hunting expense by an elementary school teacher seeking position as principal
9. Cost of bar exam review course taken by recent law school graduate

Final answer:

The classification of the given expenses varies depending on specific IRS guidelines. Some are 'Deductible for AGI', some are 'Deductible from AGI' and others are 'Not deductible'. Included in the 'Not deductible' category are expenses like employee business expenses and job hunting expenses.

Explanation:

The classification of the given expense items would be as follows:

1. Tax return preparation fee incurred by an employed plumber is Not deductible.
2. Safety glasses purchased by an employed pipefitter are Not deductible as employee business expenses are not deductible.
3. Dues to auto club for taxpayer who uses the automatic mileage method are Not deductible.
4. Nursing refresher course for taxpayer who retired from nursing five years ago would be Deductible for AGI.
5. Gambling loss not in excess of gambling gain by a self-employed architect would be Deductible from AGI.
6. Contribution to Roth IRA by a self-employed attorney would be Deductible for AGI.
7. Business travel expenses by a statutory employee would be Deductible for AGI.
8. Job hunting expense by an elementary school teacher seeking a position as an elementary school principal is Not deductible.
9. Cost of bar exam review course taken by a recent law school graduate is Deductible for AGI.