Which of the following expenses, if any, qualify as deductible?

Question

Contribution to a Roth IRA
Costs involved in maintaining an office in the home by a self-employed insurance adjuster. Taxpayer’s wife also uses the office as a meeting place for her bridge club
Cost of moving to first job location. Taxpayer just graduated from college
Job hunting expenses of a fishing guide to become an insurance salesman

Answer 1

Contribution to a Roth IRA -- Definitely deductible

Costs involved in maintaining an office in the home by a self-employed insurance adjuster. Taxpayer’s wife also uses the office as a meeting place for her bridge club. -- Home office / equipment are deductible. However, you are asked to determine what percent of time the space/ computer/ equipment is used for work and the deduction is calculated at that percentage.

Cost of moving to first job location. Taxpayer just graduated from college. -- Not positive but I would think not since it is not a true relocation, however could be mistaken on this one. The forms themselves just ask if you have any expenses related to a move for employment reasons and I am not familiar with the specifics.

Job hunting expenses of a fishing guide to become an insurance salesman. -- Again not familiar with the specifics, but the tax filing form itself just asks about job hunt activities and I am not aware of any requirement for a certain type of job based on qualifications.

Answer 2

Check the facts, you can deduct contributions to a traditional IRA, but not a ROTH.
As for the office, only the percentage that is used for your business. I am sure the bridge club isn't there 90% of the time and they probably do not use the computer, printers, faxes, etc.
Those things should be deductible, also, find the percentage of the square footage of the office, if it is 20% of the home sq. footage, then you can take 20% of utilities, 20% of the mortgage, etc.
Not too sure about the moving expenses.

Answer 3

cotribution to IRA.