Here you go:
Nondeductible Expenses from IRS pub 529
You cannot deduct the following expenses.
Adoption expenses. Broker's commissions.
Burial or funeral expenses, including the cost of a cemetery lot.
Campaign expenses.
Capital expenses.
Check-writing fees.
Club dues.
Commuting expenses.
Fees and licenses, such as car licenses, marriage li- censes, and dog tags.
Fines and penalties, such as parking tickets. Page 14
Health spa expenses.
Hobby losses—but see Hobby Expenses, earlier.
Home repairs, insurance, and rent.
Home security system.
Illegal bribes and kickbacks—see Bribes and kick backs in chapter 11 of Publication 535.
Investment-related seminars.
Life insurance premiums paid by the insured.
Lobbying expenses.
Losses from the sale of your home, furniture, personal car, etc.
Lost or misplaced cash or property.
Lunches with co-workers.
Meals while working late.
Medical expenses as business expenses other than medical examinations required by your employer.
Personal disability insurance premiums. Personal legal expenses.
Personal, living, or family expenses. Political contributions.
Professional accreditation fees.
Professional reputation, expenses to improve.
Relief fund contributions.
Residential telephone line.
Stockholders' meeting, expenses of attending.
Tax-exempt income, expenses of earning or collect- ing.
The value of wages never received or lost vacation time.
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