Nondeductible Expenses You cannot deduct the following expenses. cheap hotels in CannesList of Expenses Broker's commissions that you paid in connection with yourIRA or other investment property Burial or funeral expenses, including the cost of a cemeterylot Campaign expenses Capital expenses Check-writing fees Certain club dues Commuting expenses Fees and licenses, such as car licenses, marriage licenses,and dog tags Fines and penalties, such as parking tickets Health spa expenses Hobby losses Home repairs, insurance, and rent Home security system Illegal bribes and kickbacks--SeeBribes and kickbacks inchapter 16 of Publication 535 Investment-related seminars Life insurance premiums Lobbying expenses Losses from the sale of your home, furniture, personal car,etc. Lost or misplaced cash or property Lunches with coworkers Meals while working late Medical expenses as business expenses. Personal disability insurance premiums Personal legal expenses Personal, living, or family expenses Political contributions Professional accreditation fees Professional reputation, expenses to improve Relief fund contributions Residential telephone line Stockholders' meeting, expenses of attending Tax-exempt income, expenses of earning or collecting The value of wages never received or lost vacationtime Travel expenses for another individual Voluntary unemployment benefit fund contributions Wristwatches Campaign Expenses You cannot deduct campaign expenses of a candidate for any office,even if the candidate is running for reelection to the office. Theseinclude qualification and registration fees for primary elections. Legal fees.You cannot deduct legal fees paid to defend charges that arise fromparticipation in a political campaign. Capital Expenses You cannot currently deduct amounts paid to buy property that has auseful life substantially beyond the tax year or amounts paid toincrease the value or prolong the life of property. If you use suchproperty in your work, you may be able to take a depreciationdeduction. Get Publication 946. If the property is a car used in yourwork, also get Publication 463. Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct feescharged by the bank for the privilege of writing checks, even if theaccount pays interest. Club Dues Generally, you cannot deduct the cost of membership in any cluborganized for business, pleasure, recreation, or other social purpose.This includes business, social, athletic, luncheon, sporting, airline,and hotel clubs. For exceptions, see Dues to Chambers of Commerceand Professional Societies under Unreimbursed EmployeeExpenses, earlier. Commuting Expenses You cannot deduct commuting expenses (the cost of transportationbetween your home and your main or regular place of work). If you haultools, instruments, or other items in your car to and from work, youcan deduct only the additional cost of hauling the items, such as therent on a trailer to carry the items. Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unitfor violating a law. This includes an amount paid in settlement ofyour actual or potential liability for a fine or penalty (civil orcriminal). Fines or penalties include parking tickets, tax penalties,and penalties deducted from teachers' paychecks after an illegalstrike. Health Spa Expenses You cannot deduct health spa expenses, even if there is a jobrequirement to stay in excellent physical condition, such as might berequired of a law enforcement officer. Home Security System You cannot deduct the cost of a home security system as amiscellaneous deduction. However, you may be able to claim a deductionfor a home security system as a business expense if you have a homeoffice. See Home Office, earlier, and Publication 587. Homeowners' Insurance Premiums You cannot deduct premiums that you pay or that are placed inescrow for insurance on your home, such as fire and liability ormortgage insurance. Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar,or similar meeting for investment purposes. Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. You maybe able to deduct, as alimony, premiums you pay on life insurancepolicies assigned to your former spouse. See Publication 504,Divorced or Separated Individuals, for information onalimony. Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbyingexpenses. These include expenses to: Influence legislation, Participate, or intervene, in any political campaign for, oragainst, any candidate for public office, Attempt to influence the general public, or segments of thepublic, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officialsin any attempt to influence the official actions or positions of suchofficials. Lobbying expenses also include any amounts paid or incurred forresearch, preparation, planning, or coordination of any of theseactivities. Covered executive branch official.A covered executive branch official is any of the followingofficials. The President. The Vice President. Any officer or employee of the White House Office of theExecutive Office of the President, and the two most senior levelofficers of each of the other agencies in the Executive Office. Any individual serving in a position in Level I of theExecutive Schedule under section 5312 of Title 5, United States Code,any other individual designated by the President as havingCabinet-level status, and any immediate deputy of suchindividual. Dues used for lobbying.If a tax-exempt organization notifies you that part of the dues orother amounts you pay to the organization are used to paynondeductible lobbying expenses, you cannot deduct that part. Exceptions.You can deduct certain lobbying expenses. You can deduct expenses for attempting to influence thelegislation of any local council or similar governing body (locallegislation). An Indian tribal government is considered a localcouncil or similar governing body. You can deduct in-house expenses for influencing legislationor communicating directly with a covered executive branch official ifsuch expenses for the tax year are not more than $2,000 (not countingoverhead expenses). If you are a professional lobbyist, you can deduct theexpenses you incur in the trade or business of lobbying on behalf ofanother person. Payments by the other person to you for lobbyingactivities cannot be deducted. Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of moneyor property. However, an accidental loss or disappearance of propertycan qualify as a casualty if it results from an identifiable eventthat is sudden, unexpected, or unusual. See Publication 547. Example.A car door is accidentally slammed on your hand, breaking thesetting of your diamond ring. The diamond falls from the ring and isnever found. The loss of the diamond is a casualty. Lunches With Coworkers You cannot deduct the expenses of lunches with coworkers, exceptwhile traveling away from home on business. See Publication 463 forinformation on deductible expenses while traveling away from home. chambres d'hotel de luxe WaterfordMeals While Working Late You cannot deduct the cost of meals while working late. However,you may be able to claim a deduction if it is a deductibleentertainment expense, or if you are traveling away from home. SeePublication 463 for information on deductible entertainment expensesand expenses while traveling away from home. Personal Legal Expenses You cannot deduct personal legal expenses such as those for thefollowing. Custody of children. Breach of promise (to marry) suit. Civil or criminal charges resulting from a personalrelationship. Damages for personal injury. Preparation of a title (or defense or perfection of atitle). Preparation of a will. Property claims or property settlement in a divorce. You cannot deduct these expenses even if a result of the legalproceeding is the loss of income-producing property. Political Contributions You cannot deduct contributions made to a political candidate, acampaign committee, or a newsletter fund. Professional Accreditation Fees You cannot deduct professional accreditation fees such as thefollowing. Accounting certificate fees paid for the initial right topractice accounting. Bar exam fees and incidental expenses in securing admissionto the bar. Medical and dental license fees paid to get initiallicensing. Professional Reputation You cannot deduct expenses of radio and TV appearances to increaseyour personal prestige or establish your professional reputation. Relief Fund Contributions You cannot deduct contributions paid to a private plan that paysbenefits to any covered employee who cannot work because of any injuryor illness not related to the job. Residential Telephone Service You cannot deduct any charge (including taxes) for basic localtelephone service for the first telephone line to your residence, evenif it is used in a trade or business. Stockholders' Meetings You cannot deduct transportation and other expenses you pay toattend stockholders' meetings of companies in which you own stock buthave no other interest. You cannot deduct these expenses even if youare attending the meeting to get information that would be useful inmaking further investments. Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. You cannotdeduct interest on a debt incurred or continued to buy or carrytax-exempt securities. If you have expenses to produce both taxable and tax-exempt income,but you cannot identify the expenses that produce each type of income,you must divide the expenses based on the amount of each type ofincome to determine the amount that you can deduct. Example.During the year, you received taxable interest of $4,800 andtax-exempt interest of $1,200. In earning this income, you had totalexpenses of $500 during the year. You cannot identify the amount ofeach expense item that is for each income item. Therefore, youcalculate that 80% ($4,800/$6,000) of the expense is for the taxableinterest and 20% ($1,200/$6,000) is for the tax-exempt interest. Youcan deduct, subject to the 2% limit, expenses of $400 (80% of $500). Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for aspouse, dependent, or other individual who accompanies you (or anemployee) on business travel. See Publication 463 for more informationon deductible travel expenses. Voluntary UnemploymentBenefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributionsyou make to a union fund or a private fund. However, you can deductcontributions as taxes if state law requires you to make them to astate unemployment fund that covers you for the loss of wages fromunemployment caused by business conditions. Wristwatches You cannot deduct the cost of a wristwatch, even if there is a jobrequirement that you know the correct time to properly perform yourduties.