What type of expense is generally not eligible for a tax deduction?

The type of expense that is generally not eligible for a tax deduction is costs of personal leisure activities. When it comes to tax deductions, expenses must be directly related to generating income or conducting business. Business-related travel expenses, professional development courses, and office supplies are all considered necessary and ordinary costs associated with running a business and are therefore deductible.

In contrast, personal leisure activities do not serve a business purpose and are regarded as personal expenses. The IRS distinguishes between business expenses, which can reduce taxable income, and personal expenses, which cannot. Understanding this distinction is crucial for effectively managing tax obligations and maximizing deductions.