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IRS.gov Website
Publication 17
taxmap/pub17/p17-154.htm#en_us_publink1000174151

Nondeductible Expenses(p199)

rule
Examples of nondeductible expenses are listed next. The list is followed by discussions of additional nondeductible expenses.
taxmap/pub17/p17-154.htm#en_us_publink1000174152

List of Nondeductible Expenses(p199)

rule
taxmap/pub17/p17-154.htm#en_us_publink1000174154

Adoption Expenses(p199)

rule
You can't deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. See chapter 38.
taxmap/pub17/p17-154.htm#en_us_publink1000174156

Campaign Expenses(p199)

rule
You can't deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. These include qualification and registration fees for primary elections.
taxmap/pub17/p17-154.htm#en_us_publink1000174157
Legal fees.(p199)
You can't deduct legal fees paid to defend charges that arise from participation in a political campaign.
taxmap/pub17/p17-154.htm#en_us_publink1000174158

Check-Writing Fees on Personal Account(p199)

rule
If you have a personal checking account, you can't deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest.
taxmap/pub17/p17-154.htm#en_us_publink1000174159

Club Dues(p199)

rule
Generally, you can't deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs.
You can't deduct dues paid to an organization if one of its main purposes is to:
Dues paid to airline, hotel, and luncheon clubs aren't deductible.
taxmap/pub17/p17-154.htm#en_us_publink1000174160

Commuting Expenses(p199)

rule
You can't deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items.
taxmap/pub17/p17-154.htm#en_us_publink1000174161

Fines or Penalties(p199)

rule
You can't deduct fines or penalties you pay to a governmental unit for violating a law. This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike.
taxmap/pub17/p17-154.htm#en_us_publink1000174162

Health Spa Expenses(p199)

rule
You can't deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer.
taxmap/pub17/p17-154.htm#en_us_publink1000174163

Home Security System(p199)

rule
You can't deduct the cost of a home security system as a miscellaneous deduction. However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Figuring the Deduction in Pub. 587.
taxmap/pub17/p17-154.htm#en_us_publink1000174165

Investment-Related Seminars(p199)

rule
You can't deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes.
taxmap/pub17/p17-154.htm#en_us_publink1000174166

Life Insurance Premiums(p199)

rule
You can't deduct premiums you pay on your life insurance. You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. See chapter 18 for information on alimony.
taxmap/pub17/p17-154.htm#en_us_publink1000174168

Lobbying Expenses(p199)

rule
You generally can't deduct amounts paid or incurred for lobbying expenses. These include expenses to: Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities.
taxmap/pub17/p17-154.htm#en_us_publink1000174169
Dues used for lobbying.(p199)
If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you can't deduct that part. See Lobbying Expenses in Pub. 529 for information on exceptions.
taxmap/pub17/p17-154.htm#en_us_publink1000174170

Lost or Mislaid Cash or Property(p199)

rule
You can't deduct a loss based on the mere disappearance of money or property. However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. See chapter 25.
taxmap/pub17/p17-154.htm#en_us_publink1000174172

Example.(p199)

A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. The diamond falls from the ring and is never found. The loss of the diamond is a casualty.
taxmap/pub17/p17-154.htm#en_us_publink1000174173

Lunches with Co-workers(p199)

rule
You can't deduct the expenses of lunches with co-workers, except while traveling away from home on business. See chapter 26 for information on deductible expenses while traveling away from home.
taxmap/pub17/p17-154.htm#en_us_publink1000174175

Meals While Working Late(p199)

rule
You can't deduct the cost of meals while working late. However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home.
taxmap/pub17/p17-154.htm#en_us_publink1000174177

Personal Legal Expenses(p200)

rule
You can't deduct personal legal expenses such as those for the following.
You can't deduct these expenses even if a result of the legal proceeding is the loss of income-producing property.
taxmap/pub17/p17-154.htm#en_us_publink1000174178

Political Contributions(p200)

rule
You can't deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate aren't deductible.
taxmap/pub17/p17-154.htm#en_us_publink1000174179

Professional Accreditation Fees(p200)

rule
You can't deduct professional accreditation fees such as the following.
taxmap/pub17/p17-154.htm#en_us_publink1000174180

Professional Reputation(p200)

rule
You can't deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation.
taxmap/pub17/p17-154.htm#en_us_publink1000174181

Relief Fund Contributions(p200)

rule
You can't deduct contributions paid to a private plan that pays benefits to any covered employee who can't work because of any injury or illness not related to the job.
taxmap/pub17/p17-154.htm#en_us_publink1000174182

Residential Telephone Service(p200)

rule
You can't deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business.
taxmap/pub17/p17-154.htm#en_us_publink1000174183

Stockholders' Meetings(p200)

rule
You can't deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. You can't deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments.
taxmap/pub17/p17-154.htm#en_us_publink1000174184

Tax-Exempt Income Expenses(p200)

rule
You can't deduct expenses to produce tax-exempt income. You can't deduct interest on a debt incurred or continued to buy or carry
tax-exempt securities.
If you have expenses to produce both taxable and tax-exempt income, but you can't identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct.
taxmap/pub17/p17-154.htm#en_us_publink1000174185

Example.(p200)

During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. In earning this income, you had total expenses of $500 during the year. You can't identify the amount of each expense item that is for each income item. Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. You can deduct, subject to the 2% limit, expenses of $400 (80% of $500).
taxmap/pub17/p17-154.htm#en_us_publink1000174186

Travel Expenses for Another Individual(p200)

rule
You generally can't deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. See chapter 26 for more information on deductible travel expenses.
taxmap/pub17/p17-154.htm#en_us_publink1000174188

Voluntary Unemployment Benefit Fund Contributions(p200)

rule
You can't deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions.
taxmap/pub17/p17-154.htm#en_us_publink1000174189

Wristwatches(p200)

rule
You can't deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties.