INTEGRITY
SERVICE
TAX DEDUCTIONS
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EDUCATION
PERSPECTIVE
COMMUNICATION
QUESTIONS
 



National Labor Relations Board award to employees, payment by employer
Net operating loss deduction
New business, cost of starting up ($5,000 deduction and excess amortizable over 15 years)
Nonbusiness bad debts (limited)
Nontrade or nonbusiness expenses incurred in preserving income-producing property
Nurse's uniform
Office in home (limited)
. employee
. principal place of business
Office supplies
Operating loss in prior or subsequent year
Organization expenses of corporation ($5,000 deduction and excess amortizable over 15 years)
Original construction of greens on a golf course
Outside salesperson
. meals—see Meals, employees' business
. moving expenses—see Moving expenses
. travel expenses
Package design costs
Partners' fixed or guaranteed payments for services or for use of capital (allowed as business deduction to partnership)
Partnership organization expenses, unless election to amortize
Passport fee, business trip
Passport fee (except for business purposes)
Penalties
. Environmental Protection Agency:
. . Clean Air Act violation
. . nonconformance penalty
. penalty on early withdrawal of time deposit
Performing artists (limitation on gross income)
. employee business expenses
Permanent improvements
. business property
. tenants
“Points” on home mortgage (if customarily required in geographic area in which indebtedness was incurred)
Police officer's uniform and cost of cleaning
Political contributions
. corporations, businesses, etc.
. individuals
Political publications, cost of advertising in
Postage costs, business
Premiums paid on a business insurance “professional overhead expense disability policy”
Prepaid interest or finance charges
Prizes and contests—see “Promotional activities”
Professional associations, dues
. unreimbursed employee expense
Professional books and journals and information services
. unreimbursed employee expense
Promotional activities
. coupons
. prizes and contests
Protective clothing
Raffle tickets, cost of
Railroad retirement tax paid by employers
Railway trainman's uniform
Real estate impact fees
Reconditioning and health-restoring expenses of employees paid by employers
Refinery property (limited)
Reforestation costs
Reimbursed expenses (otherwise deductible)
Removal of architectural and transportation barriers to the handicapped and elderly (limited)
Rent, business property
Reorganization expenditures
Repairs to business property
Repairs to personal residence
Research and experimental expenditures connected with a trade or business

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