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Index of Publication 529 - Miscellaneous DeductionsTOC
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A
Activities not for profit, Hobby Expenses
Adjustments to gross income:
Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home.
Performing artists, Performing Artists
State or local government officials paid on fee basis, Officials Paid on a Fee Basis
Unlawful discrimination claims, Unlawful discrimination claims.
Administrative fees:
IRA trustees, Trustee's Administrative Fees for IRA
Adoption expenses, Adoption Expenses
Appraisal fees, Appraisal Fees
Armed forces:
Military uniforms, Military uniforms.
Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home.
Assistance, See: Tax help
B
Bank accounts:
Check-writing fees, Check-Writing Fees on Personal Account
Losses on deposits, Loss on Deposits
Bonds:
Amortizable premium, Amortizable Premium on Taxable Bonds
Breach of contract:
Damages, Damages for Breach of Employment Contract
Business expenses, See: Employee business expenses
Business gifts, Gift expenses.
C
Campaign expenses, Campaign Expenses
Capital expenditures, Capital Expenses
Claim of right repayments, Repayments Under Claim of Right
Clerical help, deductibility of, Clerical Help and Office Rent
Club dues, Club Dues
Commissions, Commissions
Commuting expenses, Commuting Expenses
Criminal prosecutions:
Travel expenses for federal staff, Federal crime investigation and prosecution., In a temporary duty status, and
D
Damages:
Breach of employment contract, Damages for Breach of Employment Contract
Deposits:
Losses on, Loss on Deposits
Disabilities, persons with:
Work-related expenses, Impairment-Related Work Expenses
Dividends:
Fees to collect, Fees To Collect Interest and Dividends
Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans
E
Employee business expenses:
Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ.
Performing artists, Performing Artists
Unreimbursed, Generally, the following expenses are deducted...
Entertainers and musicians, See: Performing artists
Entertainment expenses, Meals and entertainment.
Expenses:
Employee business, See: Employee business expenses
Legal, See: Legal expenses
F
Fees:
Legal, See: Legal expenses
Form 2106:
Employee business expenses, Form 2106 and Form 2106-EZ.
Form 2106-EZ:
Employee business expenses, Form 2106 and Form 2106-EZ.
Free tax services,
G
Government employees:
Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution.
State or local government officials paid on fee basis, Officials Paid on a Fee Basis
H
Help, See: Tax help
Home:
Security system, Home Security System
Telephone service, Residential Telephone Service
Home office:
Computers, Computer used in a home office.
Expenses, Home Office
Principal place of business, Principal place of business.
Travel and transportation expenses, Home office.
I
Impairment-related work expenses, Impairment-Related Work Expenses
Income in respect of decedent:
Estate tax, Federal Estate Tax on Income in Respect of a Decedent
Individual retirement arrangements (IRAs):
Trustees' fees, Trustee's Administrative Fees for IRA
Insurance:
Business liability, Business Liability Insurance
Life insurance, Life Insurance Premiums
Malpractice, Malpractice insurance premiums.
Personal disability, Personal disability insurance premiums.
Interest income:
Fees to collect, Fees To Collect Interest and Dividends
Investments:
Annuity, unrecovered investment in, Unrecovered Investment in Annuity
Deposits, losses on, Loss on Deposits
Fees and expenses, Investment Fees and Expenses
Seminars, Investment-Related Seminars
Itemized deductions:
Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit
Deductions subject to 2% limit, Deductions subject to the 2% limit., Deductions Subject to the 2% Limit
How to report, How To Report
J
K
L
Legal expenses:
Job-related, Legal Fees
Personal, Personal Legal Expenses
Political campaigns, Legal fees.
Production of income, Legal Expenses
Unlawful discrimination claims, Legal Expenses
Life insurance, Life Insurance Premiums
Local transportation, Local transportation expenses.
M
Malpractice insurance, Malpractice insurance premiums.
Meal and lodging expenses, Meals and entertainment.
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
Mutual funds:
Indirect deductions, Indirect Deductions of Pass-Through Entities
N
Not-for-profit activities, Hobby Expenses
O
Occupational taxes, Occupational Taxes
Office:
Home, See: Home office
P
Partnerships:
Indirect deductions, Indirect Deductions of Pass-Through Entities
Performing artists:
Work clothes, Musicians and entertainers can deduct the...
Political contributions:
Campaign expenses, Campaign Expenses
Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes
Professional accreditation fees, Professional Accreditation Fees
Professional reputation and marketing, Professional Reputation
Protective clothing, Protective clothing.
Publications, See: Tax help
R
Recordkeeping requirements:
Computer used for home and business, You must keep records to prove your percentage...
Deductions, to verify, You must keep records to verify your deductions....
Gambling winnings and losses, Diary of winnings and losses. You must keep...
Home office, You should keep records that will give the...
Relief fund contributions, Relief Fund Contributions
Rent:
Office, Clerical Help and Office Rent
Safe deposit box, Safe Deposit Box Rent
Reporting requirements:
Armed Forces reservists, Armed Forces reservists.
Computer used in a home office, Computer used in a home office.
Depreciation, Depreciation.
Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ.
Impairment-related work expenses, Impairment-related work expenses.
Itemized deductions, How To Report
Tax preparation fees, Tax preparation fees.
Résumé, Résumé.
S
S corporations:
Indirect deductions, Indirect Deductions of Pass-Through Entities
Safe deposit box, Safe Deposit Box Rent
Security systems, home, Home Security System
Seminars, investment-related, Investment-Related Seminars
Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans
Social Security repayments, Repayments of Social Security Benefits
State or local governments:
Officials paid on fee basis, Officials Paid on a Fee Basis
Stockholders' meeting expenses, Stockholders' Meetings
T
Tax-exempt income expenses, Tax-Exempt Income Expenses
Taxpayer Advocate, Taxpayer Advocate Service.
Telephones:
Cell phone, Depreciation on Computers
Residential service, Residential Telephone Service
Travel and transportation expenses, Local lodging., See Publication 463 for more information...
Trustees:
IRA administrative fees, Trustee's Administrative Fees for IRA
TTY/TDD information, How To Get Tax Help
U
Unemployment and education expenses, Education Expenses During Unemployment
Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions
W
TOC