INTEGRITY
SERVICE
TAX DEDUCTIONS
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EDUCATION
PERSPECTIVE
COMMUNICATION
QUESTIONS
 



Burial expenses
Burglar alarm system, cost of installing (business capital expenditure)
Business conventions
. cruise ship (limited)
. foreign conventions (limited)
. political conventions (must be related to trade or business)
. travel expenses
Business expenses
Business meals
Business startup expenses ($5,000 deduction and excess amortizable over 15 years)
Campaign contributions
Capital expenditures
Capital loss individual (limited)
Car expenses (see “Automobile expenses”)
Career counseling costs
Caribbean convention expenses (business)
Carrying charges deductible as interest where installment sales contract states carrying charge separately
Casualty losses, personal, deduction limited to amount of each loss in excess of $100 and then only to the extent losses exceed 10% of adjusted gross income
Charitable contributions
. corporations (limited)
. . computer technology equipment to schools and public libraries (through 2009)
. individuals (limited)
. . appreciated property
. where organization carries on lobbying activities
Child support payments
Circulation expenditures, newspapers, magazine periodicals
Classroom expenses, teachers (2002-2009)
Clinical testing deduction if credit is elected
Club dues (limited)
Coal royalty contracts
. expenses related to
. if there is no production, or no income, under contracts
Commissions
. paid as compensation
. sale of real estate or securities
. . dealers
. . other taxpayers
Commissions on sale of real estate and securities, dealer only (other than taxpayers deduct from selling price)
Commuting expenses
Compensation, reasonable
Computer software (business use)
. development costs
. leased software
. purchased software
Construction
. domestic production activities
Contributions by employer to employer-financed accident and health plans for benefit of employees
Contributions by employer to state unemployment insurance and state disability funds
Contributions by members to a labor union (voluntary)
Contributions paid (within certain limits) during year to charitable, etc., organizations
Convention (political) programs, cost of advertising in
Conventions (see “Business conventions”)
Cooperative housing corporation, share of taxes or interest paid by
Copyright costs
Cost recovery, business property or property held for the production of income
Credit and debit card convenience fees for paying taxes
Cruise ship business conventions (limited)
Custodian fees
Day care providers
. standard meal deduction
Defending title to property (capital expenditure)
Demolition of structure
Dependents
Depletion
. election to expense (limited)
Disbarment proceedings, attorneys' fees and expenses in defending
Doctor's staff privilege fees at hospital (capital expenditures)
Domestic production activities
Dues
. chamber of commerce
. charitable, religious, educational organizations
. clubs organized for business, pleasure, recreation, or any other social purpose
. professional associations
. union dues
Education expenses
. higher education expenses (2002-2009)
Education expenses (employee)
. maintaining or improving required skills
. minimum requirements for job
. new trade or business
Educational assistance plan payments
Efficiency engineers' fees
Electricity
. domestic production activities
Embezzlement loss

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