1. Instructional lessons for sports, music, art, or other recreation, such as -
Do not include fees for participating in sports, recreational organizations, or overnight camps.
- cooking
- dancing
- driving
- golf
- gymnastics class
- instructional day camps
- music
- online art classes
- painting
- photography
- self-defense
- sewing
- sports lessons
- tennis
2. Golf courses or country clubs
3. Health clubs, fitness centers, swimming pools, weight loss centers, or other sports or recreational organizations
4. Fees to participate in sports such as golf, bowling, biking, hockey, football, or swimming, including -
- billiards
- club sports
- driving range
- fishing or hunting licenses
- martial arts competition
- personal trainers
- rec league
- running races
- tennis
- tournament fees
5. Vacation clubs, such as -
6. Civic, service, fraternal, or social organizations, such as –
Do not include contributions to or membership in religious, professional, business, or other tax-deductible organizations.
- chess association membership fees
- cub scouts' membership fees
- lodge dues
- PTA membership dues
- sorority dues
7. Credit card annual membership fees
8. Shopping membership fees such as for Amazon Prime and Sam’s Club, including -
- Amazon Prime
- Barnes & Noble Premium
- BJ's Wholesale Club
- Costco
- GameStop Pro
- Instacart
- REI Co-op
- Wal-Mart+
9. Dating or matchmaking services, such as -
- Bumble Premium
- eHarmony
- It's Just Lunch
10. Single or season tickets to spectator sporting events such as football, baseball, hockey, racing, or track events, including -
- boxing
- college sports
- esports (in-person)
- golf
- high school sports
- horse racing
- INDYCAR
- minor leagues
- MLB
- MMA
- NASCAR
- NBA
- NHL
- rodeo
- soccer
- tennis
- volleyball
- WNBA
11. Single or season tickets to plays, concerts, comedy shows, or other live in-person events, such as -
Do not include competitive sporting events.
- Broadway show
- children's play
- circus
- community theater
- Harlem Globetrotters
- Las Vegas show
- lecture/speaker
- live music
- monster truck show
- opera
- WWE wrestling
12. Movie theater tickets or memberships
13. Tickets or passes to parks, amusement parks, or museums, such as –
- amusement parks
- art museums
- Disney World
- historic sites
- national/state parks
- water parks
- zoos
14. Single copies of newspapers, magazines, or periodicals including digital
15. Subscriptions to newspapers, magazines, or periodicals including digital, such as -
- Apple News
- Consumer Reports
- NYT Cooking app
- Reader's Digest
- si.com
- Substack
- USA Today
- Washington Post
- wsj.com
16. Books, audio books, or subscriptions, not already reported, such as -
Do not include schoolbooks or reference books.
- Audible.com
- audio books
- digital books
- hardcovers
- Kindle Unlimited
- paperbacks
17. Photo services including printing, processing, or digital conversions, such as-
Do not include home printing supplies.
Do not include professional photography fees.
- ditigal photo processing
- holiday photo cards
- photo books
- Shutterfly photo mug
- video film processing
18. Photographic film or disposable cameras, such as -
19. Purchased music files, CDs, or records, such as -
- iTunes song purchase
- vinyl
20. Sirius or XM satellite radio service
21. Subscription music services such as Spotify or Pandora, including -
- Apple Music Unlimited
- Apple One
- SoundCloud
22. Purchased video files, Blu-Ray discs, or DVDs, such as -
- Amazon video purchase
- digital video purchase
- Google Play
23. Streaming video subscriptions, video or DVD rentals, such as -
Do not include on-demand movies or pay-per-view paid through your TV service.
- Apple TV+
- Disney+
- HBO Max
24. Purchased video games, not including computer games, such as -
Do not report gaming subscription services.
25. Rented video games, such as -
26. Applications, games, or ringtones for a cellphone or mobile device, not already reported, such as -
27. Online games or other internet entertainment sites, such as -
- Massively Multiplayer Online Role-playing Games (MMORPG)
- Nintendo Switch Online
- PlayStation Plus
- Xbox Game Pass