Other Expenses You Can Deduct You may also be able to deduct the following expenses. See Publication 535 to find out whether you can deduct them. Advertising. Clean-fuel vehicles and refueling property. Donations to business organizations. Educational expenses. Environmental cleanup costs. Impairment-related expenses. Interview expense allowances. Licenses and regulatory fees. Moving machinery. Outplacement services. Penalties and fines you pay for late performance or nonperformance of a contract. Repairs that keep your property in a normal efficient operating condition. Repayments of income. Subscriptions to trade or professional publications. Supplies and materials. Utilities.