Here is a list of some additional expenses that you generally cannot deduct on your personal return:
- Adoption expenses (but they may qualify for the Adoption Tax Credit)
- Burial, funeral, and cemetery expenses (but may be claimed on an estate return)
- Check-writing and credit card fees (non-business)
- Club dues
- Commuting expenses (but your employer may provide as tax free income)
- Expenses of earning or collecting nontaxable income
- Fees and licenses (unless professional that qualify as a miscellaneous deduction or in connection with a business)
- Federal income taxes
- Federal estate taxes
- Fines and penalties (including tax penalties)
- Gambling losses that exceed winnings
- Gift taxes
- Health spa expenses
- Hobby losses
- Homeowner’s or renter’s insurance
- Home repairs
- Home security system (unless you have a home office)
- Illegal bribes and kickbacks
- Investment seminar and convention expenses
- Legal fees and expenses (non-business)
- Licenses (marriage, driver’s, etc.)
- Life insurance premiums (unless part of an alimony payment)
- Lobbying expenses (and charitable contributions used for lobbying expenses)
- Losses from the sale of your home, furniture, car, or other personal property
- Lost or misplaced cash or property
- Lost vacation time
- Lunches with co-workers
- Meals while working late (unless they are business entertainment expenses)
- Medical expenses claimed as business expenses (except for medical exams required by your employer)
- Membership dues (not including professional societies)
- Personal disability insurance premiums
- Personal, living, and family expenses
- Pet tags and registration fees
- Professional reputation improvement expenses
- Relief fund contributions
- Rent payments
- Residential telephone service
- Stockholders’ meeting attendance expenses
- Travel expenses for another person
- Voluntary unemployment benefit fund contributions
- Wages never received
- Wristwatches (even if related to a job requirement)