Deductions and Write-Offs

Generally, the basis to the donee is the same as in the hands of the donor at the date of the gift.
To figure the basis of property you get as a gift, you must know its adjusted basis to the donor just before it was given to you. You also must know its fair market value (FMV) at the time it was given to you and any gift tax paid on it.
The basis to determine if there is a loss on the sale of a gift is the value as in the hands of the donor at the date of the gift or the fair market value Whichever is lower.
There is no gain or loss on a sale of a gift when the selling price is less than the basis for the gain and more than the basis for the loss calculation.
The basis of property received is increased by the amount of gift tax attributable to the net appreciation in value of the gift.
The net appreciation is the amount by which the fair market value of the gift exceeds the donor's adjusted basis immediately before the date of the gift.

Household employers must file IRS Schedule H to pay the social security and federal unemployment tax and any withheld federal income taxes.
A household employer is not required to withhold federal income tax from a household employee's wages.
Federal income tax withholding occurs if the employee requests and the employer agrees. Household employees include baby sitters, nannies, housekeepers, drivers, caretakers, health aids, private nurses, maids, gardeners, and others who work in or around your private residence as your employees.
Household workers who are under age 18 during any part of the calendar year are exempt from the FICA tax for the entire year even if the wages exceed $1,800 if the household employment is not their principal occupation. A full time student is considered a full time occupation. Workers you get from an agency are not your employees if the agency is responsible for who does the work and how it is done. Self-employed workers are not considered your employees. In the current year, if you paid a household employee cash wages of $1,800 or more in a calendar year, you generally must withhold social security and Medicare taxes from all cash wages you pay to that employee.

You can not take a deduction for the mandatory contributions you make to your union pension fund that is used to purchase a retirement annuity. The contributions are considered the cost of the annuity.

Amounts you paid to an appraiser for determining your art charitable contribution are deductible as a miscellaneous itemized deduction on IRS Schedule A subject to the 2% MAGI limitation.

Taxi fares and other costs of transportation (bus, train)to and from the airport or station and your hotel is deductible if for a business trip away from home.

Dues paid to trade associations, community booster clubs, chamber of commerce's like the Lions club are deductible as an miscellaneous itemized deduction on IRS Schedule A subject to the 2% MAGI limitation.

Yes. Dues paid to trade associations, community booster clubs, chamber of commerce's like the Rotary club are deductible as an miscellaneous itemized deduction on IRS Schedule A subject to the 2% MAGI limitation.

Generally, the IRS requires 2 types of records for substantiation. You should maintain a diary (calender diary recommended)or account book to list the place, time, who you met with, and the business purpose of your travel and entertainment. Receipts, itemized bills or similar statements for lodging are needed regardless of the amount.For other expenses of $75 or more a receipt is needed. A bill should show the amount of the expense, the date of the expense, where the expense was incurred and the nature of the expense.

No. As a cash basis taxpayer you cannot claim a bad debt loss for salary that was earned but not paid to you.