Deductions N-Z

Newspapers, subscriptions, and periodicals used for business
Office expenses
Office rent and allocation of rent for portion of home used for business
Office stationery and supplies
Pensions
Postage
Real estate expenses such as, taxes on property, insurance, janitorial service, repairs, painting & redecorating, depreciation, supplies, tools, legal expenses, utilities, commissions, and maintenance
Rebates & refunds on sales
Rents paid on business property, parking facilities, safe deposit boxes, and warehouse & storage charges
Royalties
Salaries, bonuses, commissions, management fees
Selling expenses, for example: commissions and bonuses, discounts, entertainment of customers, prizes, promotion costs, and rebates
Services
Social security taxes (employer portion)
Supplies
Taxes, for example: city tax on gross receipts, state sales tax, state unemployment insurance tax, federal social security tax, state income tax, real estate tax, tangible & intangible tax, license tax, auto registration tax, and any business tax, as a rule
Telephone
Travel expenses including but not limited to: meals, Taxi, rail, airfares, tips, telephone, laundry & cleaning, and business entertainment
Unemployment compensation taxes (employer portion)
Uniforms
Workmen's compensation fund contributions