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For those taking Federal Income Tax, do callback reimbursements count towards gross income?

I don't know if there's an exact code provision on this, but I was say almost certainly not. You're not being compensated for your time. You're being reimbursed for an expense that was ultimately the firm's to bear.

However, since you were reimbursed, you are not entitled to deduct those expenses from your gross income.

Anonymous User wrote:For those taking Federal Income Tax, do callback reimbursements count towards gross income?

no. we talked about this in class,

No, reimbursements are not income.

But, be aware: if you had not been reimbursed, you still would not have been allowed to take those expenses as deductions.

A snippet from my class notes:

•Expenses incurred in obtaining another job in the same line of work are deductible
• But if reimbursed, you would not be able to deduct
•
•Rev. Rul. 75-120: Employee seeking employment in same position elsewhere may deduct expenses incurred for job search.
• Thus does not apply to first jobs, new trades or businesses; or lengthy unemployment
• Expenses incurred in obtaining another job in a new line of work are not deductible
• If this line of work is NEW TO YOU, it's not a §162 expense.
• I can't deduct the expenses associated with becoming a lawyer, since I'm not a lawyer yet.

salix wrote:No, reimbursements are not income.

But, be aware: if you had not been reimbursed, you still would not have been allowed to take those expenses as deductions.

A snippet from my class notes:

•Expenses incurred in obtaining another job in the same line of work are deductible
• But if reimbursed, you would not be able to deduct
•
•Rev. Rul. 75-120: Employee seeking employment in same position elsewhere may deduct expenses incurred for job search.
• Thus does not apply to first jobs, new trades or businesses; or lengthy unemployment
• Expenses incurred in obtaining another job in a new line of work are not deductible
• If this line of work is NEW TO YOU, it's not a §162 expense.
• I can't deduct the expenses associated with becoming a lawyer, since I'm not a lawyer yet.

I am in a similar situation as well. I am pretty sure that it is not includable in gross income. But the law firm asked me to fill in a W-9 form. I am not sure what tax documents I should expect from them...

if you worked a legal job as a 1L summer, isn't 2L search technically "new job same field"