Many taxpayers think they can itemize expenses that aren’t actually deductible, such as over-the-counter medicines or their cell-phone costs. There are steps you can take to reduce your tax bill, but if you try to claim illegitimate write-offs, you could end up owing the government interest and penalties.
Keep in mind that for many taxpayers, it no longer makes financial sense to itemize at all. That’s because the standard deduction amounts were almost doubled by the Tax Cuts and Jobs Act of 2017. Unless your deductible expenses add up to more than your standard deduction, you generally don’t want to itemize your expenses. The standard deduction for 2024 is $14,600 for single filers, $21,900 for head of household filers, and $29,200 for married couples filing jointly.
If itemizing does make sense for you, be wary about claiming expenses that don’t qualify for a deduction. To help you avoid missteps, we’ve put together a list of expenses you might think you can claim but can’t. We also list related tax breaks that are legitimate.
1. Over-the-counter medicines (unless a doctor prescribes)
Headache and cold remedies you buy at the pharmacy are not tax-deductible. Generally, only medicines prescribed by a doctor, including insulin, are considered deductible.
But you can deduct over-the-counter kits to test for pregnancy and blood-sugar levels. And the IRS says parents get a tax deduction on breast-feeding supplies, including pumps and bottles.
2. Volunteer work (unless you rack up mileage)
You can’t claim the monetary value of the hours you spend volunteering for a nonprofit.
But you can deduct the miles you drive doing charity work at the rate of 14 cents per mile, a figure that’s unchanged from 2023. Or you can deduct your actual transportation costs, if you keep good records of your miles logged for charity work.
You also can claim unreimbursed out-of-pocket expenses, such as poster boards and special markers you bought for the nonprofit’s poster project. Be sure to keep your receipts.
3. Landlines and cellphones (unless business-related)
If you still have a landline telephone at home, you can’t deduct the cost, even if you primarily use that phone for business. The IRS says the first hard-wired phone line in your home is considered a nondeductible personal expense.
But you can deduct as a business expense the cost of business-related long-distance charges on that phone. And if you have a second landline phone specifically for business use, its full cost is deductible.
Cellphones are a legitimate deductible expense if you’re self-employed and use the phone for business. It’s recommended that you keep itemized bills to prove it.
However, the “unreimbursed expense” deduction for employees — which included the cost of a personal cellphone used for work — was eliminated by the Tax Cuts and Jobs Act.
4. Family pets (unless it’s a service animal)
A little family dog can result in some big bills. It’s not unusual to hear of pet owners spending thousands of dollars for surgeries and prescription medicines for their animals. But those expenses are not tax-deductible.
However, the cost of buying, training and maintaining a guide dog or other service animal for someone who has a physical disability is tax-deductible. This generally includes any expenses incurred to maintain the animal — including for food, grooming and veterinary care — so that it can perform its duties.
5. Social Security taxes (unless you overpay)
You fork over a lot of money each payday for FICA (Federal Insurance Contributions Act) taxes, which fund Social Security and Medicare benefits. FICA taxes are not deductible.
But if you overpaid the tax, you can get a credit for over-withholding. For 2024, the Social Security wage base limit is $168,600 — you pay Social Security taxes only on income up to that limit (there’s no limit for Medicare taxes). If you had more than one job and your combined earnings exceed the wage base limit, you might have overpaid Social Security taxes, in which case you may be able to request a credit on your tax return.
6. Plastic surgery (unless medically necessary)
Face-lifts, liposuction, electrolysis and other procedures done to enhance your appearance are not deductible medical expenses.
But if your doctor says you need a nose job to treat respiratory problems, for example, it becomes a deductible medical expense.
The IRS says you can deduct the cost of plastic surgery if it is necessary to improve or correct a deformity resulting from a congenital abnormality, an injury incurred in an accident, trauma or a disfiguring disease.
7. Summer camp for your kids (unless it’s day camp)
When school lets out for the summer, some parents send their kids off to camp because it’s fun for the children and eases their child-care concerns. But sleepaway camps are not tax-deductible.
However, if you decide to send the kids to a day camp during the hours you’re working or looking for a job, that expense could qualify for the child- and dependent-care credit, if your children are under age 13.
For one child, you can count up to $3,000 of expenses toward the credit for 2024. If you paid for the care of two or more dependents, the expense limit is $6,000.
The actual tax credit is worth 20 percent to 35 percent of your qualifying expenses, depending on your income. Since it’s a credit, you can use it to offset your tax bill, dollar for dollar.
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