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The Cohan rule can provide relief to taxpayers who do not have sufficient documentation for their expenses. However, the Cohan rule can only go so far when the Internal Revenue Code has strict substantiation requirements in the case of business travel and charitable contributions. This course examines the criteria for substantiating and deducting these expenses.


Upon completion of this course, you will be able to:

  • Recognize when the Courts have allowed the use of the Cohan rule to substantiate a business expense.
  • Identify the strict substantiation requirements for travel expenses and charitable contributions.
  • Differentiate between tax home, residence and main place of business.
  • Summarize the importance of tax home when determining deductible travel expenses.
  • Outline the criteria for claiming a charitable contribution deduction.

Course Details

  • Client-friendly reference chart
  • This course includes an e-book. CPE is issued after exam is successfully completed.


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