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 Kickbacks 
Other nondeductible expenses

Expenses You Cannot Deduct

You usually cannot deduct the following as business expenses. For more information, see Publication 535.
  • Bribes and kickbacks.
  • Demolition expenses or losses.
  • Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs.
  • Lobbying expenses.
  • Penalties and fines you pay to a governmental agency or instrumentality because you broke the law.
  • Political contributions.
  • Repairs that add to the value of your property or significantly increase its life.

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Master Index | List of Publications | List of Acronyms