Certain expenses related to your work as an employee are specifically
excluded from deductible expenses. These include the following:
Commuting expenses
Lunches with co-workers
Meals while working late
Professional accreditation
fees
Lost wages or lost vacation
time
Commuting
Commuting expenses between your home and your regular or main place of
business are not deductible. This includes parking at your workplace. But other
transportation expenses may be deductible.
Lunches
Lunches with co-workers are only deductible while you are traveling away
from home overnight, and are then subject to certain limits (50% rule, for
example).
Overtime Meals
Meals while working late would also be deductible if you were traveling away
from home. Or, you may be able to claim a deduction if the meal qualifies as a
deductible entertainment expense.
Professional Accreditation
Fees to gain the initial right to practice a profession are not deductible.
These include accounting certificate fees, bar exam fees and expenses, and
license fees to practice medicine or dentistry.
Lost Wages or Lost Vacation Time
These do not represent an out-of-pocket expense and are not
deductible.