INTEGRITY
SERVICE
TAX DEDUCTIONS
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EDUCATION
PERSPECTIVE
COMMUNICATION
QUESTIONS
 



Foreign taxes (unless taken as credit)
. by payor
Forfeitures
. business transactions
. . advance payments
. . lease deposits
. . purchase price
. interest
. . premature withdrawal from time savings account
Fringe benefits
. cost of providing non-cash benefits
Funeral expenses
Furnishings and fixtures, business cost
Gambling losses (limited)
Gas
. domestic production activities
Gift tax
Gifts (business), but limited to $25 per donee per year
Gifts to charity
. corporations (limited)
. . computer technology equipment to schools and public libraries (through 2009)
. individuals (limited)
. . appreciated property
. where organization carries on lobbying activities
Gifts to employees
. awards for length of service (limited)
. gifts valued above $25
. gifts valued at $25 or less
Gifts to individuals
Golden parachutes
. excess parachute payments
. parachute payments
Golf course
. land preparation costs, modern greens
. maintenance and operating costs
. original construction
Hobby losses
Home office (limited)
. employee
. principal place of business
. storage of product samples
House rent
Husband to wife, allowance paid as housewife's salary
Illegal business, legitimate expenses
Illegal drugs
Impairment-related work expenses
. attendant care services at work
. necessary expenses at work
Import duties (unless as a business expense)
Improvements made by lessee, depreciation and amortization
Income tax (state)
Income tax liability, cost of determining
Income tax returns, cost of preparing (non-business)
Individual retirement account, contributions (limited)
Infringement litigation in course of business
Inheritance tax
Injuries to employees, payments for, not compensated by insurance
Insurance expenses
. business
. . casualty
. . malpractice
. individuals (medical)
. . self-employed individuals (health insurance)
. insured employees
. . employee or other beneficiary
. . employer beneficiary
. . key employees
. personal residence
. required for credit
. . premiums paid by creditor
. . premiums paid by debtor

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