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My son works as a valet car parking attendant. He was cited in an accident that didn't involve any fault. Can he deduct the citation fee against his 1099 income?

 
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My son works as a valet car parking attendant. He was cited in an accident that didn't involve any fault. Can he deduct the citation fee against his 1099 income?

Penalties for violations of the law, including parking tickets or driving violations, are not deductible on your return, even if you (or your son) are deemed not at fault.  

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