Payments not deductible on your federal return

Here's a list of common expenses that generally aren't deductible on your federal return. However, if you own a business, farm, or rental property and the expenses are related to the income from the business, farm, or rental property then some expenses on the list might be deductible. Each state has different rules on what can be deducted and sometimes an expense isn't deductible on your federal return, but may be deductible on your state tax return:

• Rent payments
• Car expenses other than property taxes on your car
• Homeowner's insurance
• Child support payments
• Private school tuition for Kindergarten through 12th grade
• Funeral expenses
• Home repairs (however, it might add to your home's cost basis when you sell the home)
• Life insurance, Car Insurance, Hazard Insurance
• Donations to non-qualifying charities such as giving cash to friends and family