D
* Day-care facility
* Depletion
a) Better Business Bureau 
b) Chamber of Commerce  
c) Trade associations 
d) Professional societies 
e) Technical societies 
f) Protective service organizations

E
* Education assistance (requires written plan)
* Embezzlement loss not covered by insurance
* Employee welfare expenses, such as:
a) Dances
b) Entertainment
c) Outings
d) Christmas parties
e) Shows or plays

* Endorser’s loss
* Entertainment expenses
* Equipment, minor replacements
* Equipment, purchases may require capitalization and depreciation
* Equipment repairs
* Exhibits and displays to publicize your products
* Expenses of any kind directly chargeable to business income, such as:
a) Renting of office space
b) Safe deposit boxes
c) Upkeep of property
d) Books to record income and expenses or investment income

* Experimental and research expenses

F

/>* Factoring
* Fan mail expenses
* Fees for passports necessary while traveling on business
* Fees to accountants
* Fees to agents
* Fees to brokers
* Fees to investment counsel
* Fees to professionals for services rendered
* Fees to technicians
* Fire loss
* Fortified stock
* Freight charges

G
* Depreciation
* Discounts allowed to customers
* Gifts to customers—$75 limit
* Dues paid to:
* Gifts to organized institutions, such as:

H
* Health insurance                                                            
* Heating expenses                                                              
* Hospitals,contributions

Drew Miles is founder of financial education company Pathfinder Business Strategies, LLC. Formerly a New York attorney, he now specializes in tax saving strategies and entity structuring. Visit www.save10kintaxes.com to learn more.