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IRS.gov Website
Publication 17
taxmap/pub17/p17-147.htm#en_us_publink10008755

Nondeductible Expenses(p193)

rule
In addition to the miscellaneous itemized deductions discussed earlier, you can't deduct the following expenses.
taxmap/pub17/p17-147.htm#en_us_publink10008756

List of Nondeductible Expenses(p193)

rule
taxmap/pub17/p17-147.htm#en_us_publink10008758

Adoption Expenses(p194)

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 37.
taxmap/pub17/p17-147.htm#en_us_publink10008760

Campaign Expenses(p194)

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/p17-147.htm#en_us_publink10008761
Legal fees. (p194)
You can't deduct legal fees paid to defend charges that arise from participation in a political campaign.
taxmap/pub17/p17-147.htm#en_us_publink10008762

Check-Writing Fees on Personal Account(p194)

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/p17-147.htm#en_us_publink10008763

Club Dues(p194)

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/p17-147.htm#en_us_publink10008764

Commuting Expenses(p194)

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/p17-147.htm#en_us_publink10008765

Fines and Penalties(p194)

rule
Generally, no deduction is allowed for fines and penalties paid to a government or specified nongovernmental entity for the violation of any law except in the following situations.
Nondeductible amounts include an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Fines or penalties include amounts paid such as parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike.
Beginning on December 22, 2017, no deduction is allowed for the restitution amount or amount paid to come into compliance with the law unless the amounts are specifically identified in the settlement agreement or court order. Also, any amount paid or incurred as reimbursement to the government for the costs of any investigation or litigation are not eligible for the exceptions and are nondeductible.
taxmap/pub17/p17-147.htm#en_us_publink10008766

Health Spa Expenses(p194)

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/p17-147.htm#en_us_publink10008767

Home Security System(p194)

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 Security system under Figuring the Deduction in Pub. 587.
taxmap/pub17/p17-147.htm#en_us_publink10008769

Investment-Related Seminars(p194)

rule
You can't deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes.
taxmap/pub17/p17-147.htm#en_us_publink10008770

Life Insurance Premiums(p194)

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/p17-147.htm#en_us_publink10008772

Lobbying Expenses(p194)

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/p17-147.htm#en_us_publink10008773
Dues used for lobbying. (p194)
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/p17-147.htm#en_us_publink10008774

Lost or Mislaid Cash or Property(p194)

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 26.
taxmap/pub17/p17-147.htm#en_us_publink10008777

Lunches With Co-workers(p194)

rule
You can't deduct the expenses of lunches with co-workers, except while traveling away from home on business. See chapter 20 for information on deductible expenses while traveling away from home.
taxmap/pub17/p17-147.htm#en_us_publink10008779

Meals While Working Late(p195)

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're traveling away from home. See chapter 20 for information on deductible entertainment expenses and expenses while traveling away from home.
taxmap/pub17/p17-147.htm#en_us_publink10008781

Personal Legal Expenses(p195)

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/p17-147.htm#en_us_publink10008782

Political Contributions(p195)

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/p17-147.htm#en_us_publink10008783

Professional Accreditation Fees(p195)

rule
You can't deduct professional accreditation fees such as the following.
taxmap/pub17/p17-147.htm#en_us_publink10008784

Professional Reputation(p195)

rule
You can't deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation.
taxmap/pub17/p17-147.htm#en_us_publink10008785

Relief Fund Contributions(p195)

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/p17-147.htm#en_us_publink10008786

Residential Telephone Service(p195)

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's used in a trade or business.
taxmap/pub17/p17-147.htm#en_us_publink10008787

Stockholders' Meetings(p195)

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're attending the meeting to get information that would be useful in making further investments.
taxmap/pub17/p17-147.htm#en_us_publink10008788

Tax-Exempt Income Expenses(p195)

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/p17-147.htm#en_us_publink10008790

Travel Expenses for Another Individual(p195)

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 20 for more information on deductible travel expenses.
taxmap/pub17/p17-147.htm#en_us_publink10008792

Voluntary Unemployment Benefit Fund Contributions(p195)

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/p17-147.htm#en_us_publink10008793

Wristwatches(p195)

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.