Job expenses and other miscellaneous deductions

For employee business expenses:

• Log or diary of business expenses.
• For transportation expenses you must show:
• business purpose
• For travel expenses:
• business purpose, and
• business benefit gained or expected to be gained
• For entertainment expenses:
• business purpose,
• business benefit gained or expected to be gained
• nature of business discussion or activity
• date, place, nature, and duration of business discussion
• identities of persons who took part in business discussion and entertainment activity
• For gifts:
• Information about recipients that shows their relationship to you

• Copies of expense reports you submit to your employer
• Hotel bills
• Receipts for restaurant, and other entertainment expenses
• Receipts for gifts to clients, customers, and others related to business
• Airfare vouchers
• Receipts for taxi fares and public transportation
• Receipts for gas, oil and other actual expenses if you use your personal vehicle for business and use actual expenses
• Log of business miles if you use your personal vehicle for business and use the standard mileage rate
• Receipts for parking and tolls

For other work-related expenses:

Work-related education:

• Receipts for tuition, books, supplies or other education-related expenses
• Receipts for public transportation (from your place of work to your place of education)
• Receipts for actual expenses if you use your personal vehicle to get to your place of education
• Log of miles when you use your personal vehicle and use the standard mileage rate
• Receipts for purchase and upkeep of uniforms used only on your job
• Receipts for purchases of tools used only on your job
• Proof of payment of dues to professional organizations and chambers of commerce
• Proof of payment of licenses and regulatory fees related to your occupation or profession
• Proof of payment of union dues (paycheck stubs if withheld from your paycheck)