Deduct These, Please

Dec. 13 issue — Some deductions are easy to overlook. Here's a checklist from "The Ernst & Young Tax Guide 2005" ($16.95. Available Jan. 4) of items you should consider when preparing your return:

• Accounting fees for tax- preparation services and audits by the IRS.
• Treatment for alcoholism or drug abuse.
• A portion of the excess over face value you paid for taxable bonds.
• Appreciation on property donated to charity.
• Cell phones used for business or to manage your investments.
• Laundry services when traveling on business.
• Commissions and closing costs on sale of property.
• Medical costs like contact lenses, glasses, hearing aids, obesity treatments, hospital fees (lab work or surgery) and contraceptives requiring a prescription.
• Job-search costs like fees for résumé preparation and employment agencies.
• Home-computer depreciation, if used for business.
• Labor-union dues.
• Education expenses required by law or needed to improve your work skills.
• Employee contributions to certain state disability funds.
• Moving expenses when you move for a new job.
• Fees for a safe-deposit box to hold investments.
• Taxes. Fifty percent of self- employment tax and all foreign taxes (unless you claim a credit).
• Foster-child-care costs.
• Gambling losses, provided you have gambling winnings.
• Investment-advisory fees.
• IRA trustees' administrative fees that are billed separately.
• Lead-paint removal.
• Legal fees in connection with alimony.
• Long-term-care insurance premiums.
• Margin-account interest expense.
• Medical transportation, including standard mileage deduction and lodging expenses for medical reasons.
• Mortgage-prepayment penalties and fees.
• Out-of-pocket expenses relating to charitable activities.
• Health-insurance premiums if self-employed.
• Penalty on early withdrawal of savings.
• Personal-liability insurance for any claims that might arise from your job.
• Home mortgage and certain refinancing points.
• Protective clothing required for work.
• Real-estate taxes paid during the purchase or sale of property.
• Special equipment for the disabled.
• Schools for severely disabled children and medical care included in tuition.
• State personal-property taxes on cars and boats.
• Subscriptions to professional journals.
• Theft or embezzlement losses.
• Trade or business tools that are useful for less than a year.
• The cost of worthless stock or securities.