Personal Expenses

Medical Expenses

Business Expenses

Taxes Paid

Charitable Contributions

Home Computer Used For Job

Personal Expenses
Student loan interest
Alimony paid (excludes child support)
Points paid on mortgaging/ refinancing
Fees for tax preparation/ tax advice
Dependent care provider’s name, address, and EIN #
Gambling losses to the extent of winnings
Penalty on early withdrawal of savings
Cost of safe deposit box used for investments or business
Job search expenses
Un-reimbursed job expenses (including travel, meals, lodging, & entertainment)
Employee’s moving expenses
Dues to professional organizations
Tools bought for use on job
Cellular phone used for job expense
Employment agency fees/ commissions

Medical Expenses
Adjustment of health insurance premiums for self-employed individuals on Form 1040
Medical transportation (tolls, parking & standard mileage deduction of $.13 per mile
Nursing home expenses that are primarily for medical care
Medical aids (crutches, canes & orthopedic shoes)
Hearing aids, eyeglasses & contact lenses
Hospital fees for specific services (nursing, physical therapy, lab tests & x-rays)
Equipment for disabled/ handicapped individuals
Portion of assisted living fees made payable to retirement homes designated for medical care
Alcohol and drug abuse treatment programs, and designated anti-smoking treatments
Tuition for specialty schools catering to mentally/ physically impaired individuals
Wages for nursing services

Business Expenses
Casualty and theft losses totaling more than 10% of the adjusted gross income, and/ or in excess of $100
Educational expenses made payable to maintain/ improve job related skills
Handicapped individual’s job related expenses
Publications that are professionally related: journals, magazines & newspapers
Seeing-eye dog/ guard dogs for business
Job required uniforms not suitable for street wear
Union dues
Home office expenses (home is primary place of business)
New business start-up costs
Business gifts up to $25 per client
Business related travel expenses: meals, lodging & entertainment not reimbursed by employer
Cleaning/ laundering services for business travel
Tools bought for work related purposes
Work related cellular phones

Taxes Paid
State income taxes owed from a prior year, and paid in the current tax year
Taxes to a foreign government
Mandatory contributions to state disability funds

Charitable Contributions
Property donated to a recognized charity (over $500 requires a receipt)
Cash contributions to a recognized charity
Mileage incurred in relation to charitable activities at $.14 per mile

Home Computer Used for Job
Cost of hardware; computers, printers, etc.
Computer software
Online service provider (AOL, MSN, etc.)
DSL/ Cable/ telephone charges