Other Expenses
You Can Deduct(p38)

You may also be able to deduct the following expenses. See Publication 535 to find out whether you can deduct them.

• Advertising.
• Bank fees.
• Donations to business organizations.
• Education expenses.
• Energy efficient commercial buildings deduction expenses.
• Impairment-related expenses.
• Interview expense allowances.
• Licenses and regulatory fees.
• Moving machinery.
• Outplacement services.
• Penalties and fines you pay for late performance or nonperformance of a contract.
• Repairs that keep your property in a normal efficient operating condition.
• Repayments of income.
• Subscriptions to trade or professional publications.
• Supplies and materials.
• Utilities.