304 &1. I paid for advertising expenses related to my business.
304 &2. Either the advertising was ordinary and necessary for my business or I paid for public service advertising which relates to expected future business gain.
304 &3. The purpose of advertising was not to lobby or influence legislation.
305 &1. I was unable to collect money owed to me or to my business.
305 &2. The debt arose because of my trade or business or was closely related to it.
305 &3. The debt became partly or totally worthless during this year.
305 &4. I have previously included the uncollectable amount in income or it was a cash loan.
306 &1. I used my car or truck for business or reimbursed employees for car/truck expenses.
306 &2. If employees used my company car, I allowed only business use or reported the personal portion of their expenses on their W-2 as compensation.
306 &3. Either I kept written records of vehicle use or the vehicle is unlikely to be used for personal purposes (such as a truck which seats only the driver).
307 &1. I paid a portion of the money I received as a business income to someone else for a commission or fee.
307 &2. The expenses were ordinary and necessary to my business.
308 &1. I paid for benefit programs for my employees (e.g., health plan, educational assistance).
308 &2. The expense of salaries and other payments for services are ordinary and necessary to carry on my trade or business.
308 &3. My costs, plus other pay, for each employee was reasonable.
308 &4. The payments do not benefit my family or me.
309 &1. I have acquired a legal interest in mineral deposits or standing timber.
309 &2. I have the right to income from the extraction of the mineral or cutting of the timber to which I must look for a return of my capitol investment.
310 &1. I paid for insurance premiums for the protection of my business.
310 &2. The insurance was ordinary and necessary to my trade or business.
310 &3. The premiums were not for life insurance on my own life, self-insurance reserve funds, or a loss-of-earnings policy.
311 &1. I paid interest during the year on debts related to my business.
311 &2. I am legally liable for the debt.
311 &3. Both the lender and I intend that the debt be repaid and we have a true debtor-creditor relationship.
311 &4. The debt is secured by property I own.
312 &1. I paid interest during the year on debts related to my business.
312 &2. I am legally liable for the debt.
312 &3. Both the lender and I intend that the debt be repaid and we have a true debtor-creditor relationship.
298 &1. I paid legal, accounting, and other fees directly related to operating my business.
298 &2. The expenses were ordinary and necessary for my business.
298 &3. The fees were not paid for work of a personal nature (such as making a will).
298 &4. The fees were not paid for preparing that part of my tax return not relating to my business as a sole proprietor.
298 &5. Legal fees were not paid to acquire business assets (those should be added to the cost of the assists).
314 &1. I made contributions to a pension or profit sharing plan for the benefit of my employees.
299 &1. I paid rent for the use of property in my trade or business.
299 &2. I did not own the property and payments weren't made under a conditional sales contract which gives me equity in or title to the property.
299 &3. If paid to a related party, the amounts are the same as I would pay to a stranger for use of the same property.
299 &4. If paid in advance, I am deducting only the amount that applies to my use of the rented property during the tax year.
299 &5. The use of the property is common and accepted in my field of business, and appropriate and helpful for my business.
300 &1. I paid rent for the use of property in my trade or business.
300 &2. I did not own the property and payments weren't made under a conditional sales contract which gives me equity in or title to the property.
300 &3. If paid to a related party, the amounts are the same as I would pay to a stranger for use of the same property.
300 &4. If paid in advance, I am deducting only the amount that applies to my use of the rented property during the tax year.
300 &5. The use of the property is common and accepted in my field of business, and appropriate and helpful for my business.
315 &1. I spent money to keep my business property in normal efficient operating condition.
315 &2. The expenses don't add to the value of the property or significantly increase its life.
301 &1. I used materials/supplies (e.g., books, other materials normally used up in less than a year) for my business.
301 &2. Either I inventory supplies and materials at the beginning and end of the tax year, or I don't keep a record of supplies used or inventory them, and this method doesn't distort my income.
301 &3. The use of the supplies is common and accepted in my field of business, and appropriate and helpful for my business.
316 &1. I paid federal/state/local/foreign taxes/license fees directly related to my business.
316 &2. The taxes were ordinary and necessary to the conduct of my business.
316 &3. Taxes paid over for others, such as sales tax collected from customers, have not been included in gross income and are not deductible.
317 &1. I spent money for myself or my employees traveling on business.
317 &2. The trip was taken because our duties required being away from the general area of our regular place of business for substantially longer than an ordinary day's work.
317 &3. The assignment away from home was temporary.
317 &4. Sleep and rest were needed to meet the demands of the work while away from home.
317 &5. The expense was ordinary and necessary for the work, not lavish or extravagant, and I kept adequate records.
294 &1. Either I paid for entertaining clients, customers, or employees, or I paid for meals related to overnight travel, entertainment, or employees benefits.
294 &2. The expense was both ordinary and necessary to my trade or business.
294 &3. The entertainment was directly related to the active conduct of my business, or the entertainment directly preceded or followed a substantial business discussion.
294 &4. The expense was not lavish or extravagant under the circumstances.
294 &5. I kept adequate records of my expenses.
318 &1. I paid for heat, lights, power, and telephone for my business.
318 &2. None of this spending was for personal use.
318 &3. I am not deducting any of the cost of basic local telephone service for the first phone line in my home.
318 &4. The costs were common and accepted in my field of business and appropriate and helpful for my own business.
297 &1. I paid wages and salaries which were directly connected to my business.
297 &2. The actual services performed by the employees are common and accepted in my field of business, and appropriate and helpful for my business.
297 &3. The amount of pay is reasonable and similar to what enterprises ordinarily would pay for the same work under the circumstances.
296 &1. The expenses were directly related to my business.
296 &2. The expenses were ordinary and necessary to my business.
302 &1. The expenses were directly related to my business.
302 &2. The expenses were ordinary and necessary to my business.
313 &1. The expenses were directly related to my business.
313 &2. The expenses were ordinary and necessary to my business.
493 &1. The expenses were directly related to my business.
493 &2. The expenses were ordinary and necessary to my business.
494 &1. The expenses were directly related to my business.
494 &2. The expenses were ordinary and necessary to my business.
495 &1. The expenses were directly related to my business.
495 &2. The expenses were ordinary and necessary to my business.
496 &1. The expenses were directly related to my business.
496 &2. The expenses were ordinary and necessary to my business.
