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J.K. Lasser's Small Business Taxes 2017 by Barbara Weltman

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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

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.

Other Business Expenses in General

You generally can deduct any business expense if it is considered ordinary and ...

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