Can I deduct car registration fees if the lease is NOT in my name but I paid the registration feew?

[jerry2000 · Accepted solution]

No. The only deductible part of a car registration fee that is deductible is a part that is a personal property tax based solely on the value of the car. For any tax to be deductible, there are two requirements,
1) the tax must be imposed on you, that means that you must be on title to be legally responsible for it,
and
2) you must pay it.
If you are not on title to the car then the tax is not imposed on you and you can not deduct it.