That seems to be about $1,000 an episode, on the significant close but barely unheard-of for Hollywood stars.
The Trump Company also paid Ms. Sinclair at least $2,500 in 2007. It’s not obvious no matter whether that experienced just about anything to do with “The Apprentice.” The grand full for 2004 to 2007: $72,243.
The tax data never indicate precisely what solutions Ms. Sinclair executed. But in the credits on quite a few episodes of “The Apprentice,” Ms. Sinclair is listed as getting styled Mr. Trump’s hair. She is also credited on some episodes with undertaking Mr. Trump’s make-up and on some others with the two. Ms. Sinclair’s résumé states that she has also worked for celebrities like Tina Fey, Paris Hilton and Steve Martin. Ms. Sinclair didn’t answer to a request for remark.
The federal tax code suggests “personal expenses” are unable to be deducted.
“There’s no way he could have legitimately deducted hair charges, whether reimbursed or not,” claimed Mr. Moore, the tax lawyer. “There are quite a few scenarios and audits dealing with this situation.”
Without a doubt, some of these circumstances specially deal with tv personalities.
In 2011, the U.S. Tax Courtroom heard a circumstance involving a news anchor at the NBC affiliate in Columbus, Ohio, who deducted her hair-care charges on the grounds that her occupation needed it and that she was a total-time ambassador for the station. The courtroom flatly turned down the claim. Fees associated to “grooming” are “inherently personalized expenses,” the court docket held, even although “these costs may be associated to her job.”
In 1980, the courtroom issued a equivalent ruling in the circumstance of a Boston-place NBC newscaster, who also happened to be a real estate investor. The courtroom noted that his employer necessary him to keep an visual appearance “suitable for services as a tv announcer,” but didn’t reimburse him for his $10 monthly haircuts. So he deducted the fees. The courtroom turned down the deduction.
It is not distinct why Mr. Trump, who preserved the identical hairstyle on established and off, would should have unique tax treatment. (Expenditures for outfits are held to a identical check. The cost of costumes and uniforms might be deductible, but if they can also be worn outdoors the set or workplace, like with a organization match, their price tag just cannot be written off.)