Exchange Currency

ordinary and necessary expenses (O&NE)

Expenses that are tax deductible for business purposes. The IRS defines "ordinary" as an expense that is "common and accepted in your trade or business." A "necessary" expense is "helpful and appropriate for your trade," but does not have to be indispensable. There is no definitive list of such expenses, leaving it to each taxpayer to assess the circumstances of each expense claimed.

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