Generally you can claim the following expenses.
- Traveling expenses including food, beverage, and lodging expenses.
- Cost of supplies such as pens, pencils, paper clips, stationary, stamps, street maps, and directories.
- Expenses you paid for long-distance telephone calls, as long as you paid them to earn employment income and the portion of the airtime expenses for a cellphone that reasonably relates to earning your employment income.
- Office rent.
- Salary paid to your substitute or assistant.
- Parking.
- Allowable motor vehicle expenses.
- Workspace in the home expenses, as long as you had to pay for them under your contract of employment.
For commission-based employees, addition deductions are available such as
- Accounting and legal fees
- Advertising and promotion
- Cost of entertaining clients
- Annual License fees
- Bonding and Liability insurance premiums
- Training costs
- Cost of leasing computers, cellphones, fax machines, and other equipments
- Travel fare such as airline, bus or train ticket
Employed artists may also deduct musical instruments costs.
Employed trades persons and apprentice mechanics may also claim deduction for tools.
Deductible Motor Vehicle Expense
