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Chris W. Rea
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Can expenses for attending stockholders meetings be deducted in U.S. income taxes?

I have a few different common stocks holdings from which I receive quarterly dividends. In addition I receive an annual notice of a stockholders meeting and of course the voting proxy.

I have often thought it would be interesting to attend an annual meeting, however the expense is pretty much unjustifiable. Now that I am retired, I certainly have the time to attend.

If I incur expenses to attend a shareholders meeting, is there a way to write off the expenses in my annual U.S. income tax filing? It seems like it could be considered a business expense that could be used to reduce the taxable amount of my dividends since I am dealing with protecting my investment.