Are bank overdraft fees tax deductible, and if they aren't is there any IRS publication on this regulation?

Answer 1

If you mean for your business or a business, yes they are.

If you mean for your personal taxes, no they are not.

Answer 2

The only bank fee that is a deductible on a personal level is the fee for cashing a CD early. Overdraft fees are never deductible, even on a business return as they aren't a "necessary or ordinary" expense.

Answer 3

No they aren't deductible, and there aren't IRS regulations on all the things that are NOT deductible, just on what IS. For deductible items, see instructions for 1040 schedule A. If you don't see an item listed, it isn't deductible.