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In that case, I'd say it's up to her or her lawyer to receive reimbursement from him. I'm not seeing how this has anything to do with IRS. In the future she may want to adjust withholding/payments so there is not a refund.

It seems that we have come full circle as tomorrow we elect a new President and we also start classes for the 2024 Income Tax Year. Little by little, I am getting ready for the new year, which I hope won't be my last. I nearly didn't make it through 2024 and am very grateful to be here. It doesn't take a lot of strength and breathing to sit in a chair all day preparing tax returns and visiting with clients. However, it takes a fair amount of brain power and stamina and I have been preparing my body ever since July. I lost a lot of color in my hair while in the hospital; but I learned a lot about breathing. I practice breathing every day. I follow this board every single day and couldn't do this job without all of you. So, Thank you all for contributing; answering and asking the questions that spur me to research. I am thankful for so many things and I feel that it would be wrong not to share my knowledge with those who need it. I anticipate a tough tax season. So, let's keep on keeping on.

It is certainly not a Sch A charitable contribution deduction. If you feel it is ordinary, necessary and customary and are inclined to make it a deduction, it would be more appropriate as a business expense. Pick the category for which you feel it most closely fits your situation best, in other words is it: professional development that would include continuing education and learning, dues/subscriptions/memberships, software & its licensing if your use is more closely is associated with setting up and utilizing the tax software, books/library/research type items, miscellaneous?

Sadly, I have to report that my questions are now moot. The mom passed away this morning and now it will be up to the estate to carry out the contract for sale of this house. At this point no one is sure if she had a valid will or who the executor is, if there is one. It may be that the guardian will be appointed as executor, and the estate will have to go through probate. Certainly this will delay settlement of the sale that was scheduled for the 15th of this month.