Publication 529
Miscellaneous Deductions

For use in preparing 2002 Returns

Table of Contents

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Publication 529, Miscellaneous Deductions

• Important Reminders
• Deductions Subject to the 2% Limit
  • Unreimbursed Employee Expenses
    • Business Bad Debt
    • Business Liability Insurance
    • Damages for Breach of Employment Contract
    • Depreciation on Computers or Cellular Telephones
    • Dues to Chambers of Commerce and Professional Societies
    • Education That Is Work Related
    • Home Office
    • Job Search Expenses
    • Legal Fees
    • Licenses and Regulatory Fees
    • Occupational Taxes
    • Repayment of Income Aid Payment
    • Research Expenses of a College Professor
    • Tools Used in Your Work
    • Travel, Transportation, Meal, Entertainment, and Gift Expenses
    • Union Dues and Expenses
    • Work Clothes and Uniforms
  • Tax Preparation Fees
  • Other Expenses
    • Appraisal Fees
    • Certain Casualty and Theft Losses
    • Clerical Help and Office Rent
    • Depreciation on Home Computer
    • Excess Deductions of an Estate
    • Fees To Collect Interest and Dividends
    • Hobby Expenses
    • Indirect Deductions of Pass-Through Entities
    • Investment Fees and Expenses
    • Legal Expenses
    • Loss on Deposits
    • Repayments of Income
    • Repayments of Social Security Benefits
    • Safe Deposit Box Rent
    • Service Charges on Dividend Reinvestment Plans
    • Trustee's Administrative Fees for IRA
• Deductions Not Subject to the 2% Limit
  • List of Deductions
    • Amortizable Premium on Taxable Bonds
    • Certain Casualty and Theft Losses
    • Federal Estate Tax on Income in Respect of a Decedent
    • Gambling Losses Up to the Amount of Gambling Winnings
    • Impairment-Related Work Expenses
    • Repayments Under Claim of Right
    • Unrecovered Investment in Annuity
  • Performing Artists
  • Officials Paid on a Fee Basis
• Nondeductible Expenses
  • List of Expenses
    • Adoption Expenses
    • Campaign Expenses
    • Capital Expenses
    • Check-Writing Fees on Personal Account
    • Club Dues
    • Commuting Expenses
    • Fines or Penalties
    • Health Spa Expenses
    • Home Security System
    • Homeowners' Insurance Premiums
    • Investment-Related Seminars
    • Life Insurance Premiums
    • Lobbying Expenses
    • Lost or Mislaid Cash or Property
    • Lunches With Coworkers
    • Meals While Working Late
    • Personal Legal Expenses
    • Political Contributions
    • Professional Accreditation Fees
    • Professional Reputation
    • Relief Fund Contributions
    • Residential Telephone Service
    • Stockholders' Meetings
    • Tax-Exempt Income Expenses
    • Travel Expenses for Another Individual
    • Voluntary Unemployment Benefit Fund Contributions
    • Wristwatches
• How To Report
  • Example
• How To Get Tax Help

Index

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A

• Adoption expenses
• Artists, performing
• Artists, performing

B

• Bad debt, business

C

• Check-writing fees
• Clothes, Protective
• Computer, Use as an employee
• Contributions, Political
• Contributions, Relief fund
• Contributions, Unemployment fund

D

• Depreciation, Cellular telephone
• Depreciation, Home computer
• Dividend reinvestment plan
• Dues, Club
• Dues, Professional societies
• Dues, Professional societies
• Dues, Used for lobbying

E

• Employment contract, breach of
• Entertainment
• Estate, Excess deductions
• Expenses, Campaign
• Expenses, Capital
• Expenses, Commuting
• Expenses, Education
• Expenses, Gift
• Expenses, Health spa
• Expenses, Hobby
• Expenses, Impairment-related
• Expenses, Job search
• Expenses, Legal
• Expenses, Lobbying
• Expenses, Personal, living, family
• Expenses, Tax-exempt income
• Expenses, Transportation
• Expenses, Transportation
• Expenses, Travel

F

• Federal estate tax on income in respect of a decedent
• Fees, Appraisal
• Fees, Legal
• Fees, License
• Fees, To collect dividends
• Form, 2106
• Form, 2106-EZ
• Form, 4562
• Funeral expenses

G

• Gifts
• Government officials
• Government officials

H

• Home, Insurance on
• Home, Office

I

• Impairment-related work expenses
• Income aid payment
• Insurance, Business liability
• Insurance, Life
• Insurance, Malpractice
• Insurance, Personal disability
• Investment fees and expenses
• IRA, trustee's fees for
• Itemized deductions, limit on

K

• Kickbacks

L

• Legal expenses
• Licenses
• Loss, Casualty, Theft
• Loss, Casualty, Theft
• Loss, Gambling
• Loss, Hobby
• Loss, Home, furniture, personal car
• Loss, Misplaced cash or property
• Loss, On deposits

M

• Magazines, trade
• Meals, While working late
• Meals, With coworkers
• Medical exams
• Mutual funds, Allocated expenses
• Mutual funds, Nonpublicly offered

N

• Nondeductible expenses

O

• Occupational taxes
• Occupational taxes
• Office, Rent
• Outplacement agency

P

• Pass-through entities
• Passport
• Penalties
• Pension, unrecovered investment in
• Premium on bonds
• Professional accreditation
• Prosecution of crime

R

• Résumé
• Recordkeeping
• Recordkeeping
• Recordkeeping
• Recordkeeping
• Repayment, Claim of right
• Repayment, Income
• Reputation
• Research expenses

S

• Safe deposit box
• Schedule A
• Security system, home
• Social security repayments
• Statutory employee
• Stockholders' meetings
• Suggestions for publication
• Supplies, work

T

• Tax preparation
• Taxpayer Advocate
• Telephone, Residential service
• Travel, Another individual
• Travel, As education
• Travel, Investment-related
• TTY/TDD information

U

• Uniforms, military
• Union dues

W

• Work, Clothes
• Work, Tools
• Wristwatches
• Wristwatches