Small Business

The following unreimbursed business trip costs are deductible: tips, telephone, fax, airplane, railroad, taxi, other transportation fees, hotel and lodging, meal costs (50% deductible),laundry and cleaning, and entertainment.
All business trip deductions should be listed in a diary stating the time, place and business purpose of the meetings.

Physician's assistants and practical nurses are subject to different certification and registration requirements under state law and they perform different duties.
The costs would be considered as qualifying for a new business or profession and therefore not deductible.

If the Safe Deposit Box is used to store investment documents such as securities. It is a miscellaneous itemized deduction entered on IRS Schedule A, subject to the 2% limitation.

Expenses for magazines, books, newsletters, and investment services are deductible as a miscellaneous itemized deduction, subject to the 2% limitation on Schedule A.
Investment management or investment planner fees are also deductible.

Tax preparation and audit fees are deductible. A portion of these fees may be allocated to the individual's business tax forms (Schedule(s) C,E,F) or as an itemized deduction on Schedule A subject to the 2% limitation.

If you meet the criteria for a "performing artist", you may use your business deductions to arrive at an adjusted gross income.
The deductions are not considered an itemized deduction, but rather as an offset against adjusted gross income. Speak to your local CPA to determine if you meet the criteria for a "performing artist" and whether you can take advantage of this income offset reportable on IRS Form 2106.

Generally, union, professional society, trade association, booster club, Chamber of Commerce dues are deductible as an itemized deduction subject to the 2% AGI limitation on IRS Schedule A.
Voluntary payments to a union unemployment strike or benefit fund are not deductible.
Costs for running for a union office are not deductible.
Job related subscriptions to professional journals and trade magazines are deductible as an itemized deduction subject to the 2% AGI limitation on IRS Schedule A.

If you can claim the expense of purchasing uniforms or special work clothes, then the cleaning, laundering, and repair of those items are also deductible as an itemized deduction subject to the 2% AGI limitation on IRS Schedule A.

The IRS has strict guidelines as to who may fully expense or depreciate the cost of purchasing a computer.
The computer must be used for the "convenience of your employer" and also be required as a "condition of employment".
Condition of employment means you cannot properly do your job without it. Computers are considered "listed property" subject to IRS restrictions.
The computer must be required for the job and be inextricably related to proper job performance.
The purchase of the computer must be a mandatory job requirement, not just a convenience for the employee.