Michael
Petruccelli says; Checklist of deductions (b)
- casual labor and tips
- cell phones;
- computer software;
- computers;
- desk fees;
- education to maintain or improve required skills (but not courses you take to pass the real estate licensing exam);
- home office expenses (if you qualify);
- insurance, including health insurance, errors and omissions insurance, business liability insurance, and business equipment insurance;