Schedule A (Form 1040) - Nondeductible Expenses

The following expenses are not deductible as an itemized deduction on Schedule A (Form 1040) Itemized Deductions.

Per IRS Publication 529 Miscellaneous Deductions, page 6:

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. These are, however, deductible on Schedule J of Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return. See Instructions for Form 706
  • 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.

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