Use this form to summarize and organize your tax deductible business expenses. In order to deduct expenses in your trade or business, you must show that the expenses are “ordinary and necessary.” An ordinary expense is one which is customary in your particular line of work. A necessary expense is one which is appropriate, but not necessarily essential in your business. The application of these terms to you relies heavily on the “facts and circumstances” of your unique situation. A business expense deduction must also take into account any reimbursement you have received, or could have received, or could have received for that expense from your employer or another source.
The information provided is an abbreviated summary of the rules for business expenses applicable to medical professionals. For additional details as to specific business expenses, the records required, and the various governmental regulations. Please contact one of our staff.
Professional Fees & Dues
- Association Dues
- Protective League Dues
- Union Dues
- Other
Uniforms & Upkeep
- Alterations & Repairs
- Boots & Shoes
- Cleanings & Laundry
- Emblems
- Hats & Helmet
- Jacket
- Leathers
- Pants
- Rain Gear
- Shirts & Ties
- Swat
- Other
Equipment, Supplies & Repairs
- Ammunition & Clips
- Ammunition Pouch
- Answering Machine
- Baton
- Beeper – Pager
- Binoculars
- Briefcase
- Bulletproof Vest
- Cleaning Equipment – Gun
- Ear Protectors
- Flashlight and Batteries
- Grips
- Gun – Service Weapon
- ID Case
- Keepers
- Map Books & Note Books
- Polish
- Recorder & Tapes
- Re-loaders
- Repairs – Equipment
- Safety Equipment
- Safety Glasses
- Ticket Book
- Trade Publications
- Other
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Auto Travel
- Between 1st & 2nd Job (mi)
- Between Stations (mi)
- Continuing Education (mi)
- Out town Business Trips (mi)
- Purchasing Equipment & Supplies (mi)
- Uniform Cleaning & Maintenance (mi)
- Training (mi)
- Union or Association Officer (mi)
- Other
Out-of-Town Travel
- Airfare, Train & Bus
- Car Rental
- Highway Tolls
- Laundry
- Lodging (do not combine with meals)
- Meals (do not combine with lodging
- Parking
- Porter, Bell Captain
- Taxi & Subway
- Telephone Calls (including home)
- Other
Telephone Expenses
- Cellular Service
- Pay Phone
- Paging Service
- Other
Continuing Education
- Correspondence Course Fees
- Materials, Textbooks & Supplies
- Registration Fees
- Other
Miscellaneous Expenses
- Errors & Omissions insurance
- Job Seeking
- Legal (Protection and production of taxable income)
- Liability Insurance
- Professional Subscriptions
- Roadside Meals (?)
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