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previous page Previous Page: Publication 17 - Your Federal Income Tax - Personal Property Taxes
next page Next Page: Publication 17 - Your Federal Income Tax - Where To Deduct
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taxmap/pub17/p17-121.htm#en_us_publink100033996

Taxes and Fees 
You Cannot Deduct(p150)


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Taxes and Fees You Cannot Deduct

Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. See Table 22-1.
Taxes and fees that are generally not deductible include the following items.
Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. For other nondeductible items, see Real Estate-Related Items You Cannot Deduct, earlier.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - Personal Property Taxes
next pageNext Page: Publication 17 - Your Federal Income Tax - Where To Deduct
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication