Pub. 529, Miscellaneous Deductions |
2005 Tax Year |
Index
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)
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
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
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
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
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
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