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Printable Form 8850 Grand Rapids Michigan: What You Should Know
For purposes of this section, “qualified transportation expense” means such expenses as the taxpayer has actual knowledge to the extent of the taxpayer's knowledge but does not include (A) those expenses which the taxpayer does not actually know nor could reasonably be expected to know are deductible solely for administrative expenses, (B) expenses paid or incurred for the transportation of passengers outside the state where the transportation occurred or of passengers between the states where the transportation occurred and where the trip began, (C) expenses paid or incurred for the transportation of passengers between the states where the transportation occurred and where the trip began, or (D) expenses paid or incurred for the transportation of passengers between the states where the transportation occurred and where the trip ended. In all other cases, a deduction will not be allowed. (2) For purposes of this section, transportation between the state in which a person resides and another state is transportation that begins or ends in or outside the state, but where the person has, or would have, actual knowledge, of the transportation's being or the fact that the transportation is being made within the state in which the person resides.
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