| 1. | Alcohol and drug abuse treatment cost |
| 2. | Alimony paid |
| 3. | Business expenses including travel, meals, lodging and entertainment not reimbursed by employer |
| 4. | Business gifts up to $25 per customer or client |
| 5. | Casualty and theft losses in excess of $100 and totaling more than 10% of adjusted gross income |
| 6. | Cellular phones required for business |
| 7. | Cleaning and laundering services while traveling |
| 8. | Commission to brokers or agents for sale of property or property management |
| 9. | Cost of safe deposit box used for investments or business |
| 10. | Disabled individual’s work-related expenses |
| 11. | Dues to professional organizations |
| 12. | Education expenses paid to maintain or improve job skills |
| 13. | Employee's moving expenses |
| 14. | Equipment for disabled or handicapped individuals |
| 15. | Fees for tax preparation or advice |
| 16. | Fees or commissions paid to employment agencies |
| 17. | Gambling losses to the extent of winning |
| 18. | Health insurance premiums for self-employed persons |
| 19. | Hearing aids, eyeglasses and contact lenses |
| 20. | Home office expenses, if primary place of business |
| 21. | Hospital fees for services such as nursing, physical therapy, lab tests and x-rays |
| 22. | Interest on student loans |
| 23. | Job-seeking expenses within present field of employment |
| 24. | Legal fees to collect taxable alimony |
| 25. | Mandatory contributions to state disability funds |
| 26. | Medical aids such as crutches, canes and orthopedic shoes |
| 27. | Medical transportation including tolls, parking, and standard mileage deductions for visiting doctors, dentists and picking up medicine |
| 28. | Mileage incurred in relation to charitable activities |
| 29. | New business start-up costs |
| 30. | Nursing home expenses |
| 31. | One-half of the self-employment tax paid |
| 32. | Out-of-pocket funds paid for school |
| 33. | Payment by December 31st of last quarter of estimated state taxes |
| 34. | Penalty on early withdrawal of savings |
| 35. | Personal property taxes on cars, boats, etc. |
| 36. | Points paid on mortgage or mortgage refinancing |
| 37. | Portion of life-care fees paid to retirement homes designated for medical care |
| 38. | Professional journals, magazines and newspapers that are job related |
| 39. | Property and Cash contributions to a recognized charity |
| 40. | Required uniforms and work clothes not suitable for street wear |
| 41. | Seeing-eye dog or guard dog for business |
| 42. | Services of a housekeeper, maid or cook needed to run your home while you work and for the benefit of a qualifying dependent |
| 43. | Special school costs for mentally, or physically disabled individuals |
| 44. | State income taxes owed from a prior year and paid in the tax year |
| 45. | Support of a non-dependent student living with you |
| 46. | Taxes to a foreign government |
| 47. | Tools bought for use at your job |
| 48. | Union dues |
| 49. | Wages for nursing services |
| 50. | Worthless stock or securities |
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