Interest

• Home Mortgage Interest
• Home Equity Loan Interest
• Some Mortgage Refinance Expenses
• Some Investment Interest Expenses
• Credit Card, Auto Loan, IRS and State Tax Interest are not deductible

Taxes

• State/Local Income Taxes
• Real Estate Taxes
• Personal Property Taxes
  (part of registration fees for motor homes, campers and travel trailers)
• Tax penalties are not deductible

Out-of-Your-Pocket Medical (only a portion will be deductible)

• Doctor/Dentist Fees and Co-pays, includes chiropractic, acupuncture, naturopath, nurse practitioner, etc.
• Hospital Fees/Co-pays
• Prescription Drugs
• Insurance Premiums, including long-term care insurance, paid with after-tax dollars.
• Lab/X-ray/other medical tests
• Glasses, Contact Lens, Hearing Aids, Dentures, Medical Equipment, some medical comfort items required for patient care
• Nursing, Convalescent and Home Care payments when medically necessary
• Certain tuition costs for children with medically-diagnosed disabilities when the main reason is to overcome the disability.
• Mileage to and from medical appointments; also parking and tolls. 
• If you are over 62, Oregon allows a special medical deduction for some taxpayers.

Some Casualty and Theft Losses

• A portion of the loss not compensated by insurance may be deductible.
• Stock losses are not a theft loss even if corporate officers are convicted of wrong-doing.  In some cases, worthless securities might be deductible as a capital loss.
• Considerable documentation is required to support the deduction.

Charitable Contributions

• Cash and non-cash donations to IRS-recognized non-profit organizations; receipts are required for ALL donations; single gifts valued over $250 must be acknowledged by a letter from the organization.
• Non-cash gifts may include clothing, household items, merchandise purchased for donation, etc.  The donor must determine a reasonable value for the contribution.   Use this guide to assign values. Ask for a receipt from the receiving organization.  Some high-value items, such as cars, antiques, paintings, jewelry, etc., may require an outside appraisal.
• Mileage to and from volunteer activities . 
• Unreimbursed volunteer expenses
• No deduction for time spent volunteering. Parochial school tuition is not considered a charitable contribution.

Some Political Contributions

• Tax Credit on Oregon returns only, not federal.  You must have a receipt or letter to verify the contribution.

Miscellaneous Expenses (only a portion will be deductible)

• Union & Professional Dues
• Tax Preparation Fees
• Safe Deposit Box Fees
• Some Investment Expenses/IRA and Trust administration fees
• Some Unreimbursed work expenses (overnight travel, uniforms, tools, phone, etc.)
• Some Job-related Moving Expenses; qualified mileage is deductible.
• Professional/Trade Expenses (professional journals, conferences, memberships, licensing, etc.)
• Some Job-seeking Expenses
• Some Job-related Continuing Education Expenses
• Gambling Losses to the extent of Gambling Winnings claimed as income.
• Unreimbursed business mileage.  Commuting mileage is never deductible.
• IRS expects you to keep a mileage log to document mileage claims.  Your appointment calendar can be the base for a mileage log.