Dog Breed List. 1  Affenpinscher â The Affenpinscher is a wire haired terrier that is almost always black but can also be found in black and tan, gray, red or silver. 2  Afghan Hound â The Afghan Hound originated in Afghanistan and is most well known for its long silky coat.
Payments made to health and athletic clubs, such as service fees, membership fees, initiation fees, application fees, and similar fees, are subject to sales and use taxes. Health and athletic club services provided at an additional charge are subject to sales and use taxes whether provided to members or guests.
For courses in health or physical education, the expenses for supplies must be for athletic supplies. This deduction is for expenses paid or incurred during the tax year. You claim the deduction on line 23 of Form 1040 (PDF) or line 16 of Form 1040A (PDF).