.
 

Line 32, Other Necessary Expenses: telecommunication services.

New Form B 122A-2, Line 23

  • Does not include basic phone or cell service, which is included in the Local Standards on line 20A.
  • Pagers, call waiting, long distance, caller ID, and internet may be included, depending on amount and circumstance; test is whether "necessary for health and welfare or production of income."
  • Does not include business expenses already deducted on line 4b or 5b.

 


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