J.K. Lasser's Small Business Taxes 2014: Your Complete Guide to a Better Bottom Line

Miscellaneous Business Deductions

Other Business Expenses in General

Job-Seeking Expenses

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 Disabled Persons

The Dividends-Received Deduction

Other Expenses

Some miscellaneous business items defy classification. They do necessarily fall into categories for which there is a line on the tax return. 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 (see Table 22.3, page 461).

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

Other Business Expenses in General

You generally can 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 must be related to the business you carry on (be it employment or a business you own). ...