INTEGRITY
SERVICE
TAX DEDUCTIONS
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EDUCATION
PERSPECTIVE
COMMUNICATION
QUESTIONS
 



Restaurant smallwares (limited)
Retirement plans, contributions to
. employer
. individuals (limited)
. self-employed individuals
. simplified employee pension contributions
Return, federal or state income tax, gift tax, etc., cost of having prepared (including investor)
Safe deposit boxes, rental for protection of income producing property
. investor
Salaries
. bonuses
. commissions
. related parties
Salespersons' expenses
. reimbursed
. unreimbursed
. . automobile expenses
. . entertaining customers, reimbursed
. . entertaining customers, unreimbursed
. . gifts to customers (up to $25)
. . membership dues in business or social clubs
. . subscriptions to business, professional or trade publications, if for business reasons
. . transportation expenses, unreimbursed
. . travel expenses
Sales tax (state) (2004-2009)
Sales tax on purchase of new motor vehicles
Self-employment tax (limited to 50%)
Servants, social security taxes paid for
Severance payments
Shareholder's proxy fight expenses
Smallwares, restaurant (limited)
Social security taxes
. employees
. employers
Soil and water conservation expenditures, farmers
Stamp taxes
. dealers/investors
. trade or business
. transfer of personal residence
Start-up expenditures, business ($5,000 deduction and excess amortizable over 15 years)
Stock redemption costs
Subscriptions, professional journals (self-employed)
Supplemental unemployment compensation benefits, repayments by recipients
Surgeon's uniform (employee)
Tax penalty payments
Tax refresher course, lawyer's
Tax returns, cost of preparation
. business
. individual
Taxes (Deductible by Manufacturer, Producer, Importer or Corresponding Person, but Not by Consumer)
. automobile excise taxes
Teachers, classroom expenses (2002-2009)
Telephone service (as a business expense)
Theft loss
. business
. nonbusiness
Timber
. reforestation expenses ($10,000 deduction and excess amortizable over 7 years)
. post-establishment fertilization
Tires (see “Automobile expenses” and “Truck tires”)
Title costs (perfecting or defending title to property, including costs of defending condemnation proceedings) (capital expenditure)
Tools, unreimbursed cost, useful life of one year or less
Trade association dues, unreimbursed employee expenses
Trade or business expenses (securities dealers and traders)

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