The first telephone land line is NEVER deductible, BUT business use of your cell phone may be.
You may be able to deduct moving expenses if you moved further than 50 miles for a new job.
Sleep over camps are NOT deductible, BUT if you have children under 13, the cost of day camp may reduce your taxes.
The total cost of those annual car tags or tabs are NOT deductible, BUT any tax paid based on the value of the car - the RTA tax in Washington state - is deductible.
The IRS is NOT handing out credits for just any car, BUT you may receive a credit of up to $7500 for the purchase of a new electric car.
There is NO longer a tax credit to encourage homeowners to save energy by, for example, installing storm windows and insulation. BUT the law still offers a powerful incentive for those who install qualified, residential, alternative energy equipment, such as solar power or solar hot water heaters, geothermal heat pumps, and wind turbines. Your credit can be 30% of the total cost (including labor) of such systems installed through 2016.
College classes aren't just for kids, nor are they limited to the first four years of college. Classes you take, even in retirement, at a vocational school or community college can count. If you brushed up on skills, this credit can help pay the bills. Just watch out for the higher-income phase-outs!
Although legal fees and court costs involved in a divorce are generally NOT deductible, you may be able to deduct part of your attorney's bill. Since alimony is taxable income, you can deduct the part of the lawyer's fee that is attributable to setting the amount. You can also deduct the portion of the fee that is attributable to tax advice.
Generally dry cleaning is NOT deductible, BUT you may be able to deduct this expense if you are away from home traveling on business or wear a uniform. To qualify as deductible, your work clothing or uniform, must be worn as a condition of employment, and it must NOT be everyday clothing. Examples cited by the IRS include delivery workers, firefighters, health care workers, police, transportation workers, letter carriers, and professional athletes. Also included are nonprofit uniforms, for example, an outfit required of hospital volunteers or Boy Scout or Girl Scout troop leaders. If you meet these conditions, all costs of the uniform and maintenance are tax deductible.