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Per IRS Publication 529 Miscellaneous Deductions, on page 6, the following expenses are not deductible as an itemized deduction on Schedule A (Form 1040) Itemized Deductions.

Nondeductible Expenses

In addition to the miscellaneous itemized deductions discussed earlier, you can't deduct the following expenses.

List of Nondeductible Expenses

  • 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 or 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.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.

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