Patrick, thank you for clarifying this discussion for me. I was wondering 
whether I should be worrying about something. 

Adam, I think you may have a skewed idea of who makes up the GnuCash user 
group. I am not so sure that "every subscriber has knowledge of bookkeeping 
principles." ;)

David T. 

On May 31, 2026 8:53:14 AM GMT+05:30, Patrick James via gnucash-user 
<[email protected]> wrote:
>I have discussed that financial accounting records are not required to align 
>with tax records. Not always, but sometimes, the decision will be made to 
>align the financial records with tax records. It is often possible to do so, 
>but there are times when doing so does not present the financial accounting 
>records in a "proper" way, where "proper" is a management decision.
>
>This US-based discussion about probate and pre-paid medical expenses that were 
>previously deducted because they met a 7.5% threshold, and, furthermore, that 
>expense itemization was above the standard deduction... This must have an 
>audience of about 1, and it might be the case that the rules change tomorrow, 
>either by court decision or Congressional action.
>
>My bet, and I don't have the numbers, is that this is a "de minimis" situation 
>where the difference in total tax liability is close to zero, and thus the 
>personal representative/executor would have minimal liability unless tax 
>evasion could be proved.
>
>> On 05/30/2026 6:36 PM PDT Adam H. Kerman <[email protected]> wrote:
>> 
>>  
>> 7:01pm -0000 05/30/26 Steve Butler <[email protected]> wrote:
>> 
>> >Shouldn't this be a question for the state's CPA?
>> 
>> I'm preparing the tax return, or at least a draft. Even if a CPA were to be 
>> engaged, I still want to present him with a decent set of books.
>> 
>> >Not sure how this pertains to setting up the transaction in GnC.
>> 
>> Because if one is making sure that accounts in the books are mapped to lines 
>> on a tax return, the accounts must be characterized the same way on both.
>> 
>> One must properly characterize whether the reimbursement or refund is a 
>> recovery. If it's not a recovery, it's a contra expense and entered into the 
>> same expense account as the initial transaction. If it's a recvery, then 
>> it's entered into an income account. I have "includible" and "excludable" 
>> subaccounts under the recovery account.
>> 
>> If it weren't for the anamolous manner in which reimbursements and refunds 
>> are treated depending on when received and the extent to which there was a 
>> tax benefit for the initial expense, it would simply be booked as a contra 
>> expense. But that's not the way tax compliance works.
>> 
>> Every subscriber has knowledge of bookkeeping principles and may offer a 
>> good suggestion or, under a similar set of circumstances, do it the way I 
>> figured it out.
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