Index

A

Activities not for profit, Hobby Expenses
Adjustments to gross income
Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home.
Performing artists, Performing Artists
State or local government officials paid on fee basis, Officials Paid on a Fee Basis
Unlawful discrimination claims, Unlawful discrimination claims.
Administrative fees
IRA trustees, Trustee's Administrative Fees for IRA
Adoption expenses, Adoption Expenses
Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information.
Appraisal fees, Appraisal Fees
Armed forces
Military uniforms, Military uniforms.
Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home.
Assistance (see Tax help)

B

Bad debts, Business Bad Debt
Bank accounts
Check-writing fees, Check-Writing Fees on Personal Account
Losses on deposits, Loss on Deposits
Bonds
Amortizable premium, Amortizable Premium on Taxable Bonds
Breach of contract
Damages, Damages for Breach of Employment Contract
Bribes, List of Nondeductible Expenses
Burial expenses, List of Nondeductible Expenses
Business expenses (see Employee business expenses)
Business gifts, Gift expenses.

C

Campaign contributions, Lobbying and political activities., Political Contributions
Campaign expenses, Campaign Expenses
Capital expenditures, Capital Expenses
Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
Cell phones, Depreciation on Computers
Chambers of Commerce dues, Lobbying and political activities.
Check-writing fees, Check-Writing Fees on Personal Account
Claim of right repayments, Repayments Under Claim of Right
Clerical help, deductibility of, Clerical Help and Office Rent
Clothes
Protective, Protective clothing.
Work, Work Clothes and Uniforms
Club dues, Club Dues
Commissions, Commissions
Commuting expenses, Commuting Expenses
Computers
Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate
Convenience fees, Credit or Debit Card Convenience Fees
Criminal prosecutions
Travel expenses for federal staff, Federal crime investigation and prosecution.

D

Damages
Breach of employment contract, Damages for Breach of Employment Contract
Deposits
Losses on, Loss on Deposits
Depreciation
Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate
Disabilities, persons with
Work-related expenses, Impairment-Related Work Expenses
Dividends
Fees to collect, Fees To Collect Interest and Dividends
Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans
Dues, Dues to Chambers of Commerce and Professional Societies
(see also Expenses)
(see also Fees)
Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies
Club, Club Dues
Lobbying, Dues used for lobbying.
Professional societies, Dues to Chambers of Commerce and Professional Societies
Union, Union Dues and Expenses

E

Education, Educator Expenses, Education Expenses During Unemployment
Education expenses, Work-Related Education, More information.
Employee business expenses
Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ.
Performing artists, Performing Artists
Unreimbursed, Unreimbursed Employee Expenses
Employment
Agency fees, Employment and outplacement agency fees.
Breach of contract, Damages for Breach of Employment Contract
Entertainers and musicians (see Performing artists)
Entertainment expenses, Meals and entertainment.
Estates
Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent
Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment
(see also Dues)
(see also Fees)
Adoption, Adoption Expenses
Campaign, Campaign Expenses
Capital, Capital Expenses
Commuting, Commuting Expenses
Education
Work-related, Work-Related Education
Educator, Educator Expenses
Qualified, Qualified expenses.
Educator Expenses, Eligible educator.
Employee business (see Employee business expenses)
Entertainment, Meals and entertainment.
Funeral and burial, List of Nondeductible Expenses
Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses.
Health spa, Health Spa Expenses
Hobby, Hobby Expenses
Home office, Home Office
Impairment-related, Impairment-Related Work Expenses
Investment, Investment Fees and Expenses, Investment-Related Seminars
Job search, Job Search Expenses
Legal (see Legal expenses)
Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging
Meals, Meals and entertainment., Lunches With Co-workers
Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging
Nondeductible, Nondeductible Expenses
Over limit, educator, Educator expenses over limit.
Personal, Nondeductible Expenses
Production of income, Other Expenses
Professional promotion, Professional Reputation
Tax-exempt income, Tax-Exempt Income Expenses
Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging
Travel as education, Travel as education.

F

Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent
Fees, Dues to Chambers of Commerce and Professional Societies
(see also Dues)
(see also Expenses)
Appraisal, Appraisal Fees
Check-writing, Check-Writing Fees on Personal Account
Employment and outplacement agency, Employment and outplacement agency fees.
Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses
IRA trustee, Trustee's Administrative Fees for IRA
Legal (see Legal expenses)
License, Licenses and Regulatory Fees
Professional accreditation, Professional Accreditation Fees
Fines, Fines or Penalties
Form 2106
Employee business expenses, Form 2106 and Form 2106-EZ.
Form 2106-EZ
Employee business expenses, Form 2106 and Form 2106-EZ.
Form 4562
Depreciation and amortization, Reporting your depreciation deduction., Depreciation., Computer used in a home office.
Free tax services, Free help with your tax return.
Funeral expenses, List of Nondeductible Expenses

G

Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings
Government employees
Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution.
State or local government officials paid on fee basis, Officials Paid on a Fee Basis

H

Health spa, Health Spa Expenses
Help (see Tax help)
Hobbies, Hobby Expenses
Home
Security system, Home Security System
Telephone service, Residential Telephone Service
Home office
Computers, Computer used in a home office.
Expenses, Home Office
Principal place of business, Principal place of business.
Travel and transportation expenses, Home office.

I

Impairment-related work expenses, Impairment-Related Work Expenses
Income aid payment, Repayment of Income Aid Payment
Income in respect of decedent
Estate tax, Federal Estate Tax on Income in Respect of a Decedent
Individual retirement arrangements (IRAs)
Trustees' fees, Trustee's Administrative Fees for IRA
Insurance
Business liability, Business Liability Insurance
Life insurance, Life Insurance Premiums
Malpractice, Unreimbursed Employee Expenses
Personal disability, List of Nondeductible Expenses
Interest income
Fees to collect, Fees To Collect Interest and Dividends
Investments
Annuity, unrecovered investment in, Unrecovered Investment in Annuity
Deposits, losses on, Loss on Deposits
Fees and expenses, Investment Fees and Expenses
Seminars, Investment-Related Seminars
Itemized deductions
Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit
Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit
How to report, How To Report

M

Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses
Malpractice insurance, Unreimbursed Employee Expenses
Meal and lodging expenses, Meals and entertainment.
Lunches with coworkers, Lunches With Co-workers
Working late, Meals While Working Late
Medical examinations, Unreimbursed Employee Expenses
Mileage rate, What's New
Missing children, photographs of, Reminders
Mutual funds
Indirect deductions, Indirect Deductions of Pass-Through Entities

N

Nondeductible expenses, Nondeductible Expenses, Wristwatches
Not-for-profit activities, Hobby Expenses

O

Occupational taxes, Occupational Taxes
Office
Home (see Home office)
Rent, Clerical Help and Office Rent
Outplacement agency fees, Employment and outplacement agency fees.

P

Partnerships
Indirect deductions, Indirect Deductions of Pass-Through Entities
Pass-through entities, Indirect Deductions of Pass-Through Entities
Passport expense, Unreimbursed Employee Expenses
Penalties, Fines or Penalties
Performing artists, Performing Artists
Work clothes, Work Clothes and Uniforms
Personal expenses, Nondeductible Expenses, Wristwatches
Political contributions, Lobbying and political activities., Political Contributions
Campaign expenses, Campaign Expenses
Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes
Postal workers, Rural Mail Carriers' Vehicle Expenses
Production of income expenses, Other Expenses, Loss on IRA
Professional accreditation fees, Professional Accreditation Fees
Professional journals, Unreimbursed Employee Expenses
Professional reputation and marketing, Professional Reputation
Professional societies dues, Lobbying and political activities.
Prosecution travel expenses, Federal crime investigation and prosecution.
Protective clothing, Protective clothing.
Publications (see Tax help)

R

Recordkeeping requirements
Computer used for home and business, Depreciation on Computers
Deductions, to verify, Introduction
Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings
Home office, Home Office
Relief fund contributions, Relief Fund Contributions
Rent
Office, Clerical Help and Office Rent
Safe deposit box, Safe Deposit Box Rent
Repayments
Claim of right, Repayments Under Claim of Right
Income, Repayments of Income
Income aid payments, Unreimbursed Employee Expenses
Social Security benefits, Repayments of Social Security Benefits
Reporting requirements
Armed Forces reservists, Armed Forces reservists.
Computer used in a home office, Computer used in a home office.
Depreciation, Depreciation.
Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ.
Impairment-related work expenses, Impairment-related work expenses.
Itemized deductions, How To Report
Tax preparation fees, Tax preparation fees.
Research expenses, Research Expenses of a College Professor
Résumé, Résumé.
Rural mail carriers, Rural Mail Carriers' Vehicle Expenses

S

S corporations
Indirect deductions, Indirect Deductions of Pass-Through Entities
Safe deposit box, Safe Deposit Box Rent
Security systems, home, Home Security System
Seminars, investment-related, Investment-Related Seminars
Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans
Social Security repayments, Repayments of Social Security Benefits
State or local governments
Officials paid on fee basis, Officials Paid on a Fee Basis
Stockholders' meeting expenses, Stockholders' Meetings

T

Tax help, How To Get Tax Help
Tax-exempt income expenses, Tax-Exempt Income Expenses
Taxes
Estate tax, Federal Estate Tax on Income in Respect of a Decedent
Occupational, Occupational Taxes
Telephones
Cell phone, Depreciation on Computers
Residential service, Residential Telephone Service
Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
Tools, Tools Used in Your Work
Travel and transportation expenses, Local lodging., Additional information.
Another individual, paid by taxpayer, Travel Expenses for Another Individual
Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home.
Commuting, Commuting Expenses
Criminal investigations and prosecutions, Federal crime investigation and prosecution.
Education, Travel as education.
Indefinite work assignments, Indefinite work assignment.
Job search, Travel and transportation expenses.
Local transportation, Local transportation expenses.
Research, Research Expenses of a College Professor
Temporary work assignments, Temporary work assignment.
Trustees
IRA administrative fees, Trustee's Administrative Fees for IRA
TTY/TDD information, How To Get Tax Help

U

Unemployment and education expenses, Education Expenses During Unemployment
Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions
Uniforms, military, Military uniforms.
Union dues, Union Dues and Expenses
Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms.

More Online Publications