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I have a receipt from accountant that prepared my taxes last year. Can i claim receipt and where do i find to claim it?

 
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I have a receipt from accountant that prepared my taxes last year. Can i claim receipt and where do i find to claim it?

You can claim this expense if you have investment, rental, or self-employment income or you are a commission employee. Regular employees can only claim accounting fees in rare cases, when they are used to collect or establish a right to collect salary or wages..