For 1099 contractors & freelancers
No. Parking tickets, traffic fines, and penalties paid to a government are never deductible, even if you got them while working.
Not deductible.
Fines and penalties for breaking a law aren’t deductible business expenses, whatever the reason for the trip.
IRS penalties and interest on late tax payments aren’t deductible either.
Late fees charged by a private company, like a supplier’s late payment fee, are different and can be a business expense.
Not applicable.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.