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• Lost or misplaced cash or property. • Provide members or their guests with ac- Life Insurance Premiums
• Lunches with co-workers. cess to entertainment facilities. You can't deduct premiums you pay on your life
Dues paid to airline, hotel, and luncheon
• Meals while working late. clubs aren't deductible. insurance. You may be able to deduct, as ali-
• Medical expenses as business expenses mony, premiums you pay on life insurance poli-
cies assigned to your former spouse. See Pub.
other than medical examinations required Commuting Expenses
by your employer. 504, Divorced or Separated Individuals, for in-
formation on alimony.
• Personal disability insurance premiums. You can't deduct commuting expenses (the
cost of transportation between your home and
• Personal legal expenses. your main or regular place of work). If you haul Lobbying Expenses
• Personal, living, or family expenses. tools, instruments, or other items in your car to You generally can't deduct amounts paid or in-
• Political contributions. and from work, you can deduct only the addi- curred for lobbying expenses. These include
tional cost of hauling the items such as the rent
• Professional accreditation fees. on a trailer to carry the items. expenses to:
• Professional reputation improvement ex- • Influence legislation;
pense. Fines and Penalties • Participate or intervene in any political
• Relief fund contributions. Generally, no deduction is allowed for fines and campaign for, or against, any candidate for
public office;
• Residential telephone line. penalties paid to a government or specified • Attempt to influence the general public, or
• Stockholders’ meeting attendance expen- nongovernmental entity for the violation of any segments of the public, about elections,
law except in the following situations.
ses. legislative matters, or referendums; or
• Tax-exempt income earning/collecting ex- • Amounts that constitute restitution. • Communicate directly with covered execu-
penses. • Amounts paid to come into compliance tive branch officials in any attempt to influ-
• The value of wages never received or lost with the law. ence the official actions or positions of
vacation time. • Amounts paid or incurred as the result of those officials.
• Travel expenses for another individual. certain court orders in which no govern- Lobbying expenses also include any amounts
ment or specified nongovernmental
paid or incurred for research, preparation, plan-
• Voluntary unemployment benefit fund con- agency is a party. ning, or coordination of any of these activities.
tributions. • Amounts paid or incurred for taxes due.
Dues used for lobbying. If a tax-exempt
• Wristwatches. Nondeductible amounts include an amount organization notifies you that part of the dues or
paid in settlement of your actual or potential lia- other amounts you pay to the organization are
Adoption Expenses bility for a fine or penalty (civil or criminal). Fines used to pay nondeductible lobbying expenses,
You can't deduct the expenses of adopting a or penalties include amounts paid such as park- you can't deduct that part. See Lobbying Ex-
penses in Pub. 529 for information on excep-
ing tickets, tax penalties, and penalties deduc-
child, but you may be able to take a credit for ted from teachers' paychecks after an illegal tions.
those expenses, see the Instructions for Form strike.
8839, Qualified Adoption Expenses, for more
information. Beginning on December 22, 2017, no de- Lost or Mislaid Cash or Property
duction is allowed for the restitution amount or You can't deduct a loss based on the mere dis-
Campaign Expenses amount paid to come into compliance with the appearance of money or property. However, an
law unless the amounts are specifically identi-
You can't deduct campaign expenses of a can- fied in the settlement agreement or court order. accidental loss or disappearance of property
can qualify as a casualty if it results from an
Also, any amount paid or incurred as reim-
didate for any office, even if the candidate is bursement to the government for the costs of identifiable event that is sudden, unexpected, or
running for reelection to the office. These in- any investigation or litigation are not eligible for unusual. See Pub. 547 for more information.
clude qualification and registration fees for pri- the exceptions and are nondeductible.
mary elections. Lunches With Co-Workers
Legal fees. You can't deduct legal fees Health Spa Expenses You can't deduct the expenses of lunches with
paid to defend charges that arise from participa- You can't deduct health spa expenses, even if co-workers, except while traveling away from
tion in a political campaign. there is a job requirement to stay in excellent home on business. See Pub. 463 for informa-
physical condition, such as might be required of tion on deductible expenses while traveling
Check-Writing Fees on Personal a law enforcement officer. away from home.
Account

If you have a personal checking account, you Home Security System Meals While Working Late
can't deduct fees charged by the bank for the You can't deduct the cost of a home security You can't deduct the cost of meals while work-
privilege of writing checks, even if the account system as a miscellaneous deduction. How- ing late. However, you may be able to claim a
pays interest. ever, you may be able to claim a deduction for a deduction if the cost of meals is a deductible
home security system as a business expense if entertainment expense, or if you're traveling
Club Dues you have a home office. See Security system away from home. See Pub. 463 for information
under Figuring the Deduction in Pub. 587. on deductible entertainment expenses and ex-
Generally, you can't deduct the cost of mem- penses while traveling away from home.
bership in any club organized for business,
pleasure, recreation, or other social purpose. Investment-Related Seminars Personal Legal Expenses
This includes business, social, athletic, lun- You can't deduct any expenses for attending a
cheon, sporting, airline, hotel, golf, and country convention, seminar, or similar meeting for in- You can't deduct personal legal expenses such
clubs. vestment purposes. as those for the following.
You can't deduct dues paid to an organiza-
tion if one of its main purposes is to: • Custody of children.
• Conduct entertainment activities for mem- • Breach of promise to marry suit.
bers or their guests, or

Chapter 12 Other Itemized Deductions Page 101