The following expenses are NOT deductable:
Burial or funeral expenses, (including a plot).
Club dues
Check and bank fees
Commuting Expenses
Fees and licenses such as dog, marriage and car
Health spa expenses
Hobby losses
Home repairs, insurance and rent*
Bribes and kickbacks
Seminars
Losses from the sale of your home, furniture, car, etc.
Lost cash or property
Lunches with co-workers
Meals while working late
Personal disability payments
Personal legal expenses
Personal living expenses
Political contributions**
Professional accreditation fees
Residential phone line (even if used for business)
Roth IRA contributions
Stockholder's meeting expenses
Travel expenses for another individual
Voluntary unemployment fund contributions
Wristwatches
* Unless you have an office in your home
** The IRS is very clear that money contributed to a politician or a polital party (including PAC's) can NOT be deducted from your tax return.