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 494. This chapter also explains education-related personal tax credits that may have a business connection but are not credits that a business can take (business credits are discussed in Chapter 23).
For more information on other business expenses, see IRS Publication 535, Business Expenses.
You generally can deduct any business expense if it is considered ordinary and ...