April 14, 2004 01:45 PM

Whitney Houston’s drug rehab was a good investment, and Donald Trump can continue to travel in style — at least according to rules from the IRS.

Stars, it seems, are entitled to tax breaks that everyday other citizens may not be — partly because of their income brackets, but also because of the special circumstances of some of their lives.

According to tips from the company TurboTax, whose Web site helps prepare those dreaded tax forms, it pays for “Apprentice” host Trump to use his personal $11 million helicopter, his $260,000 customized stretch limo and his private $37-million Boeing 727.

TurboTax says The Donald is allowed to write off their expenses, provided that the machines were used solely for ordinary and necessary business-related travel.

For another star on the run, U.N. Goodwill Ambassador Angelina Jolie (said to be studying for a pilot’s license so she can help fly food supplies around the globe), travel expenses, meals and lodging are also tax deductible — so long as there is no significant element of recreation or vacationing involved in her trips.

Good news, too, for John Travolta and wife Kelly Preston, as well as for Tom Cruise and Lisa-Marie Presley: Charitable contributions to the Church of Scientology are tax-deductible, as would be any donation to qualifying organizations.

TurboTax also claims that Houston’s expenses for treatment in a drug rehab facility can come off her taxes, as can the cash Anna Nicole Smith shelled out to shed 80 lbs.

Apparently, the costs Smith incurred for prescription drugs and items on her special diet are deductible if prescribed by a physician to treat a specific medical condition, such as obesity.

And, finally, proud parents-to-be Courteney Cox and David Arquette, although likely be subject to the “Nanny Tax” (requiring them to file a return and pay payroll taxes for domestic help), can still look forward to child-care expense credits for the wages paid to the nanny so that both parents can work.

Just remember: the deadline for filing is midnight, April 15.

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