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Non-Deductible Expenses

Non-Deductible Expenses Overview

Determining which expenses are deductible on your personal federal income tax return can be a frustrating experience, especially after the 2017 Tax Cuts and Jobs Act did away with many itemized deductions. Adding to the frustration is the fact that making the wrong determination about whether an expense is deductible could result in an audit, interest, and penalties.

Fortunately, the IRS has published a list of non-deductible expenses. The checklist we have included below is not all-inclusive, but contains what the IRS believes to be among the most common nondeductible expenses. In other words, when preparing your taxes, do not assume that an expense is deductible just because it's not on this list.

_______ Adoption expenses
_______

Broker's commissions

_______

Burial or funeral expenses, including the cost of a cemetery plot

_______

Campaign expenses

_______ Capital expenses
_______

Check-writing fees

_______ Club dues
_______ Commuting expenses
_______ Fees and licenses, including car licenses, marriage licenses, and dog tags
_______ Fines or penalties
_______

Health spa expenses

_______

Hobby losses

_______

Home repair, insurance, and rent

_______

Home security systems

_______

Illegal bribes or kickbacks

_______

Investment-related seminars

_______

Life insurance premiums paid by the insured

_______ Lobbying expenses
_______

Losses from the sale of your home or other property

_______

Lost or misplaced property or cash

_______

Lunches with co-workers

_______

Meals while working late

_______

Medical expenses claimed as business expenses, unless required by an employer

_______

Personal disability insurance premiums

_______

Personal legal expenses

_______

Personal, living, or family expenses

_______

Political contributions

_______

Residential telephone lines

_______

Expenses for attending a stockholder meeting

_______

Tax-exempt income earning and/or collecting expenses

_______ The value of unpaid wages or lost vacation time
_______ Travel expenses for another individual
_______

Voluntary unemployment benefit fund contributions

_______

Wristwatches

Get in Touch With an Attorney to Learn More About Non-Deductible Expenses

While expense deductions can reduce the amount of tax you owe, they're only helpful if they are actually deductible. When you're preparing your taxes, you may want to enlist the help of an expert tax attorney to ensure you are not claiming any non-deductible expenses that could get you into trouble with the IRS.

Next Steps

Contact a qualified tax attorney to help you navigate your federal and/or state tax issues.

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