Dennis F. Palumbo, CPA, PA

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~ Top 50 Overlooked Deductions ~
  1. Student Loan Interest
  2. One Half of Self-employment tax paid
  3. Adjustment on Form 1040 of health iInsurance premiums for Self-employed persons
  4. Penalty on early withdrawal of savings
  5. Alimony paid (not including child support)
  6. Medical transportation - including tolls, parking, and the standard mileage deduction of 15 cents per mile for visiting doctors and dentists, and picking up medicine
  7. Nursing home expenses that are primarily for medicare
  8. Medical aids such as crutches, canes and orthopedic shoes
  9. Hearing aids, eye glasses and contact lenses
  10. Hospital fess for services such as nursing, physical therapy, lab tests and xrays
  11. Equipment for disabled or handicapped individuals
  12. Part of life care fee paid to retirement home designated for medical care
  13. The cost of alcohol, drug abuse, and certain stop smoking treatments
  14. Special school costs for mentally or physically handicapped individuals
  15. Wages for nursing service
  16. State income taxes owed from a prior year and paid in the current tax year
  17. Payment by December 31 of last quarter estimated state and local taxes
  18. Personal property taxes on cars, boats, etc.
  19. Taxes paid to a foreign government
  20. Mandatory contributions to state disability funds
  21. Points paid on mortgage or refinancing
  22. Property donated to a recognized charity
  23. Cash contributions to a recognized charity
  24. Mileage incurred in relation to charitable activities at 14 cents per mile
  25. Casualty and theft losses in excess of $100 and totaling more than 10% of adjusted gross income
  26. Education expenses paid to maintain or improve job skills
  27. A handicapped individual's work related expenses
  28. Professional journals, magazines, and newspapers that are job related
  29. Cost of safe deposit box used for investments or business
  30. Seeing-eye dog or guard dog for business
  31. Required uniforms and work clothes not suitable for street wear
  32. Union dues
  33. Employment agency fees or commissions
  34. Home office expenses, if primary place of husiness
  35. Job seeking expenses within present field of employment
  36. New business start-up costs
  37. Dues to professional organizations
  38. Business gifts up to $25 per customer or client
  39. Employment related moving expenses
  40. Business expenses including travel, meals, lodging, and entertainment not reimbursed by your employer
  41. Cleaning and laundering services while traveling for business
  42. Tools bought for use at your job
  43. Cellular phones required for business
  44. Worthless stock or securities
  45. Commissions to brokers or agents for sale of property or property management
  46. Fees for tax preparation or advice
  47. Legal fees to collect taxable alimony
  48. Support of a non-dependent student living with you
  49. Services of a housekeeper, maid, or cook needed to run your home for the benefit of a qualifying dependent while you work
  50. Gambling losses to the extent of winnings

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