What expenses are NOT tax deductible

Many clients ask me what they can deduct and what they can’t deduct? So I am providing the following lists of NON deductible expenses:

• Expenses that were reimbursed by your employer.
• Apartment Rent, unless qualified to claim away from home expenses for a business trip expected to last one year or less, or if a portion is used as a home office (special rules apply to both cases).
• Apartment Rent, may be deductible if maintained for the sole purpose of going to school if your education expenses qualify for the business deduction.
• Clothing that is adaptable to everyday wear (this includes suits, evening wear, etc.).
• Commuting costs (subways and rail fares, and vehicle use including tolls, gasoline, and parking).  Exception if qualified as being away from home or on business.
• Dues to country clubs, golf and athletic clubs, and airline and hotel clubs.
• Home phone line
• Job hunting expenses if you’re looking for your first job, or changing professions.
• Dry cleaning and laundry (unless you’re on a business trip)
• Legal fees and closing costs involved in purchasing a property
• Fees for taking an exam to qualify you in a profession (e.g., Bar Exam, GRE, etc.)
• Immigration visa expenses, such as for obtaining a Green Card or H-1B visa.
• Moving expenses that were not associated with your job and were less than 50 miles.
• Moving expenses if you are claiming temporary living expenses.
• Meals, unless for business meetings, or while away from home on business.
• Lunch on the job.
• Personal expenses, such as grooming and maintenance (gym membership) unless they are directly related to your business (like models, actors).
• Any other personal expenses for which there is no provision for a deduction in the Tax Code.
• Interest on personal loans.
• Support of family members, unless they qualify as your dependents.
• Personal vacations.
• Cosmetic surgery to improve personal appearance
• Contributions made to individuals or foreign charities. (Charities must be registered with the IRS)
• Student loan interest over the income limit.

Student loan principal (unless used as educational expenses by claiming HOPE or Life Time Learning credit, or Tuition and Fees Deduction).