J.K. Lasser's Small Business Taxes 2018

CHAPTER 22 Miscellaneous Business Deductions

1. Other Business Expenses in General
2. Job-Seeking Expenses
3. Moving Expenses
4. Educational Expenses
5. Charitable Contributions Made by Your Business
6. Licenses and Permits
7. Dues and Subscriptions
8. Legal and Professional Fees
9. Bank and Merchant Fees
10. Supplies, Materials, and Office Expenses
11. Uniforms and Clothing
12. Insurance
13. Commissions
14. Outsourced Workers
15. Payments to Directors and Independent Contractors
16. Penalties, Fines, and Damages
17. Meal Costs for Day-Care Providers
18. Expenses of Disabled Persons
19. The Dividends-Received Deduction
20. Foreign Housing Deduction
21. Other Expenses

Alert

At the time this book was completed, Congress was considering important tax changes that could affect 2017 tax returns and planning for 2018. Check the online Supplement in February 2018 at www.jklasser.com or www.barbaraweltman.com to see what changes have been enacted and when they are effective.

Some miscellaneous business items defy classification. They do not necessarily fall into categories for which there is a line on the tax return, nor into any of the other chapters in this book. Still, you may be able to deduct them.

Some of the deductions in this chapter apply only to individuals; others apply only to corporations. Review all of the categories to see which deductions may apply to you. Checklists of deductible and nondeductible expenses are found in Table 22.3, page 510. This chapter also explains education-related personal tax credits that may have a business ...