2010 Virginia Legislators' Tax Guide: Other ExpensesWhat other expenses can I deduct on my tax return? There are many other expenses you might incur as a result of your position as a member of the General Assembly. Generally, these expenses are also reported on Form 2106 and are subject to the 2% floor. These include: Stationery and postage relating to mail concerning your business as a member of the General Assembly Any other supplies such as pens, paper clips, etc., that are necessary to maintain your office and serve your constituency Dues to organizations to which you normally would not have belonged prior to being a member of the General Assembly, but to which you now belong as a matter of policy and since it is instrumental to your being a state legislator (examples include dues to organizations in your community and political groups); dues to organizations of which you normally are a member may be partially deductible to the extent you can show a business use and purpose (however, club dues are no longer deductible) Newspapers and magazines — the costs of obtaining additional publications because of your position as a state legislator and because they are necessary for you to improve yourself as a legislator are deductible; such publications would include special weekly papers in your district and publications relating to politics, the state or related areas of government The cost of holiday cards to precinct committee members and leaders in the community is a form of advertising expense, again directly related to your business as a member of the General Assembly; to the extent that you buy holiday cards and mail them to people related to you in politics, this becomes a tax-deductible expense (cost of the cards, envelopes, postage and photographs if your family photograph is included in the card) The cost of newsletters sent to constituents Computer and printing supplies, software applications, and other peripherals utilized primarily in the course of your duties as a member of the General Assembly.
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