J.K. Lasser's Small Business Taxes 2023

CHAPTER 22Miscellaneous Business Deductions

• Other Business Expenses in General
• Moving Expenses
• Educational Expenses
• Charitable Contributions Made by Your Business
• Licenses and Permits
• Dues and Subscriptions
• Legal and Professional Fees
• Bank and Merchant Fees
• Supplies, Materials, and Office Expenses
• Uniforms and Clothing
• Insurance
• Commissions
• Outsourced Workers
• Payments to Directors and Independent Contractors
• Penalties, Fines, and Damages
• Meal Costs for Day‐Care Providers
• Expenses of Persons with Disabilities
• Dividends‐Received Deduction
• Foreign Housing Deduction
• Other Expenses
• Checklists of Deductible and Nondeductible Items

Alert

At the time this book was published, Congress was considering tax changes that could affect 2022 tax returns and planning for 2023. Check the online Supplement in February 2023 at www.jklasser.com or www.BigIdeasForSmallBusiness.com to see what changes have been enacted and when they become 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 (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 ...