INTEGRITY
SERVICE
TAX DEDUCTIONS
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EDUCATION
PERSPECTIVE
COMMUNICATION
QUESTIONS
 



Employee's expenses
. entertaining customers
. . reimbursed expenses
. . unreimbursed expenses
. meals and lodging away from home
. . reimbursed
. . unreimbursed lodging
. . unreimbursed meals
. move to a new work location
. transportation expenses
. . unreimbursed (limited)
Employees' life insurance, paid by employer
. employee beneficiary
. employer beneficiary
Employees, payments for injuries to, not compensated by insurance; disability benefits
Employees, severance payments to
Employees, training expenses for
Employment, fees for obtaining
Employment taxes
. employer's payment under Federal Unemployment Tax Act
. . employer (but not deductible if paid on wages of domestics)
. employer's taxes under Federal Insurance Contributions Act
. . employer (deductible only as business expense)
. employer's taxes under Railroad Retirement Act
. . employer (deductible only as business expense)
. Federal Unemployment Tax Act
. Railroad Retirement Act
. Social Security Act
Energy efficient property, commercial building property (2006-2013)
Engineering services
. domestic production activities
Entertainment expenses (business, nonemployee)
. athletic club dues
. facilities owned and used by the taxpayer
. food
. . furnished to employees on premises
. . meals directly related to business
. . provided for customers
Environmental cleanup costs (brownfields) (through 2009)
Environmental cleanup costs, construction groundwater treatment facilities
Environmental cleanup costs, hazardous waste from taxpayer's business
Environmental cleanup costs, hazardous waste from taxpayer's manufacturing business
Environmental impact statement, preparation of
Environmental protection agency, sulfur regulation compliance (limited)
Estate tax
Excess deductions on termination of estate or trust
Excise taxes on personal goods
Expenditures violating public policy
Farmers
. domestic production activities.
. fertilizers, lime, etc.
. soil and water conservation
Federal income tax
Federal National Mortgage Association
. first buyers, excess of issue price over market value on date of issuance
Fiduciaries' fees
Film and television
. domestic production activities
. small film and television production (limited)
Finance charges other than carrying charges or loan fees (limited)
Fines and penalties
. child labor violations
. Fair Labor Standards Act awards
. federal income tax penalties
. generally
. NLRB awards
. overweight or over-length trucks
. violations of federal law
. Walsh-Healey Act awards
Firefighter
. meals and lodging on overnight duty at station
. rubber coat, helmet, boots, etc.
Fishing boat crews (commercial), members' protective clothing
Foreign conventions (with limitations)

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