Access Fees:
   Internet (Earthlink, AOL, MSN, PeoplePC), Satellite (Qualcomm, XM, Sirius)
Administrative Fees:
   ATM Fees, Check Reorder Fees
Association Dues
   OOIDA, Teamsters, etc
Cell Phone Charges
   (Business Use)
ComData/ComCheck Fees:
Computer Software
Credit Card Fees
Cleaning Supplies:
   Window Cleaner, Paper Towels, RainX
Interest:
   Business Loan, Credit Card
Office Supplies:
   Pens, Pencils, Paperclips, Envelopes, Folders, Rubber Bands
Medical Exams
   ...required by your employer
Postage Fees:
   For Mailing Invoices, Bills of Lading, etc…
Real Estate Expenses:
     Mortgage interest
     Mortgage prepayment penalties
     Penalties of early withdrawals
     Points on principal residence financing
     Real estate taxes
Safety Gear
Trucking & Business Related Subscriptions
Uniforms
    Dry Cleaning Costs for your uniforms or protective clothing



NON-Deductible Expenses:
 

	Expenses that were reimbursed by your employer.
	Clothing that is adaptable to everyday wear
	Commuting costs (tolls, gas, parking)
	Home phone line
	Interest on personal loans.
	Personal vacations.
	Student loan interest if adjusted gross income is greater than $65,000 (single) or $130,000 (married).
	Student loan principal.

Special Notes For Owner-Operators:

	You CANNOT deduct the time you incur from working on your own equipment
	You CANNOT deduct the income lost as a result of deahead/unpaid mileage ONLY the expenses incurred to operate the truck during that time such as fuel, tolls and scales. etc.
	You CANNOT deduct for downtime