Publication 529 (2008), Miscellaneous Deductions

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 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.

Home:

Security system, Home Security System
Telephone service, Residential Telephone Service

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

J

Job search, Job Search Expenses, Travel and transportation expenses.

K

Kickbacks, List of Nondeductible Expenses

L

Legal expenses:

Job-related, Legal Fees
Personal, Personal Legal Expenses
Political campaigns, Legal fees.
Production of income, Legal Expenses
Unlawful discrimination claims, Legal Expenses

Licenses:

Fees, Licenses and Regulatory Fees

Life insurance, Life Insurance Premiums

Lobbying, Lobbying and political activities., Lobbying Expenses, Exceptions.

Local transportation, Local transportation expenses.

Losses

Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2

Losses:

Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
Deposits, Loss on Deposits
Gambling, Gambling Losses Up to the Amount of Gambling Winnings
IRA, Loss on IRA
Mislaid cash or property, Lost or Mislaid Cash or Property
Roth IRA, Loss on IRA

M

Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses

Malpractice insurance, Unreimbursed Employee Expenses

Meal and lodging expenses, Meals and entertainment.

Meal and lodging expenses:

Lunches with coworkers, Lunches With Co-workers
Working late, Meals While Working Late

Meals and entertainment, What's New

Medical examinations, Unreimbursed Employee Expenses

Mileage rate, What's New

Missing children, photographs of, Reminders

More information (see Tax help)

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)

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

Performing artists:

Work clothes, Work Clothes and Uniforms

Personal expenses, Nondeductible Expenses, Wristwatches

Political contributions, Lobbying and political activities., Political Contributions

Political contributions:

Campaign expenses, Campaign Expenses

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 or Cell Phones
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

Suggestions for publication, Comments and suggestions.

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

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Telephones:

Cell phone, Depreciation on Computers or Cell Phones
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.

Travel and transportation expenses:

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 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.

W

Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings

Work:

Clothes and uniforms, Work Clothes and Uniforms
Impairment-related expenses, Impairment-Related Work Expenses
Supplies, Unreimbursed Employee Expenses
Tools, Unreimbursed Employee Expenses, Tools Used in Your Work
Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging

Wristwatches, List of Nondeductible Expenses, Wristwatches

Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

R

S

T

U

W