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IRS.gov Website
Publication 17
taxmap/pub17/p17-122.htm#en_us_publink1000173317

Items You Cannot Deduct(p157)

rule
Some interest payments aren't deductible. Certain expenses similar to interest also aren't deductible. Nondeductible expenses include the following items.
taxmap/pub17/p17-122.htm#en_us_publink1000173319

Penalties.(p157)

rule
You can't deduct fines and penalties paid to a government for violations of law, regardless of their nature.
taxmap/pub17/p17-122.htm#en_us_publink1000173320

Personal Interest(p157)

rule
Personal interest isn't deductible. Personal interest is any interest that isn't home mortgage interest, investment interest, business interest, or other deductible interest. It includes the following items.
Deposit
You may be able to deduct interest you pay on a qualified student loan. For details, see Pub. 970, Tax Benefits for Education.