Other Expenses You Can Deduct You may also be able to deduct the following expenses. SeePublication 535,Business Expenses, to find out whether youcan deduct them. Advertising. accommodation in SienaClean-fuel vehicles and refueling property. Donations to business organizations. Educational expenses. Environmental cleanup costs. Impairment-related expenses. Interview expense allowances. Licenses and regulatory fees. Moving machinery. Outplacement services. Penalties and fines you pay for late performance ornonperformance of a contract. Repairs that keep your property in a normal efficientoperating condition. Repayments of income (claim of right). Subscriptions to trade or professional publications. Supplies and materials. Utilities.