Per IRS Publication 529 Miscellaneous Deductions, starting on page 6, the following expenses are not deductible as an itemized deduction on Schedule A.

• Adoption expenses.
• Broker's commissions.
• Burial or funeral expenses, including the cost of a cemetery lot.
• Campaign expenses.
• Capital expenses.
• Check-writing fees.
• Club dues.
• Commuting expenses.
• Fees and licenses, such as car licenses, marriage licenses, and dog tags.
• Fines and penalties.
• Health spa expenses.
• Hobby losses - but see Hobby Expenses, earlier.
• Home repairs, insurance, and rent.
• Home security system.
• Illegal bribes and kickbacks - see Bribes and kickbacks in chapter 11 of Pub. 535.
• Investment-related seminars.
• Life insurance premiums paid by the insured.
• Lobbying expenses.
• Losses from the sale of your home, furniture, personal car, etc.
• Lost or misplaced cash or property.
• Lunches with co-workers.
• Meals while working late.
• Medical expenses as business expenses other than medical examinations required by your employer.
• Personal disability insurance premiums.
• Personal legal expenses.
• Personal, living, or family expenses.
• Political contributions.
• Professional accreditation fees.
• Professional reputation, expenses to improve.
• Relief fund contributions.
• Residential telephone line.
• Stockholders' meeting, expenses of attending.
• Tax-exempt income, expenses of earning or collecting.
• The value of wages never received or lost vacation time.
• Travel expenses for another individual.
• Voluntary unemployment benefit fund contributions.
• Wristwatches.
• Professional accreditation fees.
• Professional reputation, expenses to improve.
• Relief fund contributions.
• Residential telephone line.
• Stockholders' meeting, expenses of attending.
• Tax-exempt income, expenses of earning or collecting.
• The value of wages never received or lost vacation time.
• Travel expenses for another individual.
• Voluntary unemployment benefit fund contributions.
• Wristwatches.