J.K. Lasser's Small Business Taxes 2022

CHAPTER 22Miscellaneous Business Deductions

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

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 (and generally limited to those who are self-employed); 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 438.

For more information on other business expenses, see IRS Publication 535, Business Expenses.

Other Business Expenses in General

You generally may deduct any business expense if it is considered ordinary and necessary. It need not fit neatly into a specific category as long as it meets 3 tests:

1. The expense ...