- Contributions of personal property to charity (receipts necessary)
- Driving your car for charity-mileage or actual expense
- Other out-of-pocket expenses of doing work for charity
- Fees for safe deposit boxes used for investments or business
- 100% of health insurance premiums, including long term care premiums if you are self-employed, a partner, or a more-than-2-percent S corporation shareholder
- Use of your home or cell phone for business or charity
- Subscriptions to professional magazines
- Investment interest, margin interest on brokerage accounts
- IRA contributions – non-working spouse can contribute $5,000 or $6,000 if over age 50
- Business gifts of $25.00 or less
- Membership fees for credit cards used primarily for business
- Bonus depreciation available on new business equipment purchased
- Investment or tax advice and subscriptions
- Business portion of interest on self-employed auto loans
- Simplified employee benefit Plan (SEP) – contribution up to $50,000
- Vehicle license fee portion of DMV fees
- Child care credit, child tax credit, and education credit
- State income taxes and SDI withheld
- Medicare premium withheld from Social Security checks
- Unamortized points on refinance
- Early withdrawal penalties on a CD or time deposit account cashed in before maturity
- Excess Social Security tax you may have paid because you worked for more than one employer
- One-half of self-employment tax
- Parent’s medical expenses if you provide more than half of their support
- Worthless stocks and securities
- Interest and property taxes on a boat or recreational vehicle
- Educational expenses paid to maintain or improve job skills
- Casualty or theft losses
- Medical transportation, including use of personal automobile
- State income taxes owed from a prior year paid in current year
- Sales tax on new vehicle or boat purchases
- Work clothes not suitable for normal wear
- Birth control prescribed by a doctor
- Occupational license fees
- Professional dues and union dues
- Mileage to inspect rental properties