Thank you for your reply. I checked the IRS site and as you've stated, that would be the case unless there are certain circumstances where the ability to deduct the cost does apply. In this case, with what they call an 'employer pick-up' which was purchased with pre-tax dollars and there's a check confirming said purchase, I should be able to deduct it. The issue at hand here is where to apply the cost since it does not reflect in the W-2. I hope that I've provided a more detailed overview of the matter. Thank you.
