Not sure how you can argue with an email response dated today (1/21/2021) received directly from the Division of Taxation... but this is how case law gets started I guess?
So what do you do, take the deduction, if you get audited and they say you cannot, then take them to court and try to set a precedence? I guess that's how case law is created? Is this going to be worth the few hundred dollars of tax savings? $5k in expense at 6.37% tax rate is $318 of savings, worth the hassle?
I would not recommend taking the deduction at this time, I believe as of today based on the information provided, it is not a legal or allowable deduction on your NJ income tax return.
