Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions Workout

Miscellaneous Deductions

Nondeductible Miscellaneous Expenses

The types of miscellaneous expenses that are not deductible include:

  • Commuting expenses
  • Political contributions
  • The cost of entertaining friends
  • Lost or misplaced cash or property
  • Travel as a form of education

For a more complete list of nondeductible miscellaneous expenses, see the chapter on Miscellaneous Deductions in Publication 17.


An attorney's fee to prepare a will is considered a personal legal expense, so it is not deductible.