Can I report a fine as a deduction?

[kazi12]

I had to pay my energy company for the repair of a damaged wire on my property. The person who handled my claim said I could write this off as a deduction. Is this true?

[MinhT1 · Accepted solution]

No. 

This repair cost in your home is not tax deductible.

If the repair was done on your business facility then it would be deductible as a business expense.

[kazi12]

It wasn't a repair we requested. It was a penalty/fine. It was a claim against us. 

[Vanessa A · Accepted solution]

No.  Repairs, fines, penalties, etc. are not deductible for personal property.  Personal property expenses are not tax deductible other than mortgage interest and property taxes when you itemize your return. 

If this was a business property, then yes, the repair fee/penalty from your energy company would be tax deductible.