Publication 529 (2005), Miscellaneous Deductions

A

Activities not for profit, Hobby Expenses

Adjustments to gross income:

Armed forces reservists' travel expenses, Armed Forces reservists., Armed Forces Reservists Traveling More Than 100 Miles From Home
Educators, Educators.
Impairment related, Impairment-related work expenses.
Performing artists, Performing artists., Performing Artists
State or local government officials paid on fee basis, State and local government officials paid on a fee basis., Officials Paid on a Fee Basis
Unlawful discrimination claims, Unlawful discrimination claims legal fees.

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., 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 Expenses

Burial expenses, List of 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

Cellular telephones, Depreciation on Computers or Cellular Telephones

Chambers of Commerce dues, Dues to Chambers of Commerce and Professional Societies, 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

Comments on publication, Comments and suggestions.

Commuting expenses, Commuting Expenses

Computers:

Depreciation, Depreciation on Computers or Cellular Telephones, Depreciation on Home Computer, Excess Deductions of an Estate

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:

Cellular telephones, Depreciation on Computers or Cellular Telephones
Computers, Depreciation on Computers or Cellular Telephones, Depreciation on Home Computer, Excess Deductions of an Estate

Disabilities, persons with:

Work-related expenses, Impairment-related work 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 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 expenses, Education That Is Work-Related, More information.

Educators:

Eligible educator, Educator Expenses
Expenses, Educators., Educator Expenses
Expenses over limit, Educator Expenses Over Limit
Qualified expenses, Educator Expenses

Employee business expenses:

Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ.
Performing artists, 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

Employee business (see Employee business expenses)
Legal (see Legal expenses)

Expenses:, Dues to Chambers of Commerce and Professional Societies

(see also Dues)
(see also Fees)
Adoption, Adoption Expenses
Campaign, Campaign Expenses
Capital, Capital Expenses
Commuting, Commuting Expenses
Education, Education That Is Work-Related
Entertainment, Meals and entertainment.
Funeral and burial, List of Expenses
Gift, Gift expenses.
Health spa, Health Spa Expenses
Hobby, Hobby Expenses
Home office, Home Office
Impairment-related, Impairment-related work expenses., Impairment-Related Work Expenses
Investment, Investment Fees and Expenses, Investment-Related Seminars
Job search, Job Search Expenses
Meals, Meals and entertainment., Lunches With Co-workers
Nondeductible, Nondeductible Expenses
Personal, Nondeductible Expenses
Production of income, Other Expenses
Professional promotion, Professional Reputation
Tax-exempt income, Tax-Exempt Income Expenses

F

Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent

Fees

Legal (see Legal expenses)

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
License, Licenses and Regulatory Fees
Professional accreditation, Professional Accreditation Fees
Tax return preparation, Tax Preparation Fees

Fines, Fines or Penalties

Form 2106-EZ:

Employee business expenses, Form 2106 and Form 2106-EZ.

Form 2106:

Employee business expenses, Form 2106 and Form 2106-EZ.

Form 4562:

Depreciation and amortization, Reporting your depreciation deduction., Depreciation on Computers or Cellular Telephones

Free tax services, How To Get Tax Help

Funeral expenses, List of Expenses

G

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

Gifts, Gift expenses.

Government employees:

Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution.
State or local government officials paid on fee basis, State and local government officials paid on a 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:

Insurance premiums, Homeowners' Insurance Premiums
Security system, Home Security System
Telephone service, Residential Telephone Service

I

Impairment-related work expenses, 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
Homeowner's, Homeowners' Insurance Premiums
Life insurance, Life Insurance Premiums
Malpractice, Unreimbursed Employee Expenses
Personal disability, List of 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
Limits, Reminders

J

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

K

Kickbacks, List of Expenses

L

Legal expenses:

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

Parternership, 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

Married taxpayers:

Performing artists, Special rules for married persons.

Meal and lodging expenses, Meals and entertainment.

Meal and lodging expenses:

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

Medical examinations, Unreimbursed Employee Expenses

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

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, Dues to Chambers of Commerce and Professional Societies, 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 Cellular Telephones
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

Reminders, Reminders

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:

Itemized deductions, How To Report

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, State and local government officials paid on a 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 return preparation fees, Tax Preparation Fees

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.

Teachers, Educators., Educator Expenses Over Limit, Educator Expenses

Telephones:

Cellular, Depreciation on Computers or Cellular Telephones
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, Travel, Transportation, Meal, Entertainment, and Gift Expenses, Additional information.

Travel and transportation expenses:

Another individual, paid by taxpayer, Travel Expenses for Another Individual
Armed forces reservists, 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., Impairment-Related Work Expenses
Supplies, Unreimbursed Employee Expenses
Tools, Unreimbursed Employee Expenses, Tools Used in Your Work
Travel and transportation expenses, Travel, Transportation, Meal, Entertainment, and Gift Expenses

Wristwatches, List of Expenses, Wristwatches

Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

R

S

T

U

W