Fees for automobile inspections, automobile titles and registration, bridge and highway tolls, parking meter deposits, and postage are not deductible if incurred for personal reasons, but they are deductible as deductions for AGI if incurred as a business expense by a self-employed taxpayer.

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Fees for automobile inspections, automobile titles and registration, bridge and highway tolls, parking meter deposits, and postage are deductible as deductions for AGI if incurred as a business expense by a self-employed taxpayer. However, they are not deductible if incurred for personal reasons.

Fees for Automobile Inspections, Automobile Titles and Registration, Bridge and Highway