Topics

• What you can deduct
• How much you can deduct
• When to deduct
• Not-for-profit activities

Useful Items

Publication

• 334   Tax Guide for Small Business
• 463   Travel, Entertainment, Gift, and Car Expenses
• 525   Taxable and Nontaxable Income
• 529   Miscellaneous Deductions
• 536   Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
• 538   Accounting Periods and Methods
• 542   Corporations
• 547   Casualties, Disasters, and Thefts (Business and Nonbusiness)
• 587   Business Use of Your Home (Including Use by Day-Care Providers)
• 925   Passive Activity and At-Risk Rules
• 936   Home Mortgage Interest Deduction
• 946   How To Depreciate Property

Form (and Instructions)

• Sch A (Form 1040)   Itemized Deductions
• 5213   Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit

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