|
1. |
Student loan interest |
|
2. |
One half of self-employment tax paid |
|
3. |
Adjustment on Form 1040 of health insurance premiums for some self-employed
persons |
|
4. |
Penalty on early withdrawal of savings |
|
5. |
Alimony paid (not including child support) |
|
6. |
Medical transportation - including tolls, parking, and the standard mileage
deduction of 12 cents per mile for visiting doctors and dentists and picking up
medicine |
|
7. |
Nursing home expenses that are primarily for medical care |
|
8. |
Medical aids such as crutches, canes, and orthopedic shoes |
|
9. |
Hearing aids, eye glasses, and contact lenses |
|
10. |
Hospital fees for services such as nursing, physical therapy, lab tests, and
x-rays |
|
11. |
Equipment for disabled or handicapped individuals |
|
12. |
Part of life-care fee paid to retirement home designated for medical care
|
|
13. |
The cost of alcohol, drug abuse treatment, and certain stop-smoking
treatments |
|
14. |
Special school costs for mentally or physically handicapped individuals
|
|
15. |
Wages for nursing service |
|
16. |
State income taxes owed from a prior year and paid in the current tax
year |
|
17. |
Payment by December 31 of last quarter estimated state taxes |
|
18. |
Personal property taxes on cars, boats, etc. |
|
19. |
Taxes paid to a foreign government |
|
20. |
Mandatory contributions to state disability funds |
|
21. |
Points paid on mortgage or refinancing |
|
22. |
Property donated to a recognized charity |
|
23. |
Cash contributions to a recognized charity |
|
24. |
Mileage incurred in relation to charitable activities at 14 cents per mile
|
|
25. |
Casualty and theft losses in excess of $100 and totaling more than 10% of
adjusted gross income |
|
26. |
Education expenses paid to maintain or improve job skills |
|
27. |
A handicapped individual's work-related expenses |
|
28. |
Professional journals, magazines, and newspapers that are job-related
|
|
29. |
Cost of safe deposit box used for investments or business |
|
30. |
Seeing eye dog or guard dog for business |
|
31. |
Required uniforms and work clothes not suitable for streetwear |
|
32. |
Union dues |
|
33. |
Employment agency fees or commissions |
|
34. |
Home office expenses, if primary place of business |
|
35. |
Job-seeking expenses within present field of employment |
|
36. |
New business start-up costs |
|
37. |
Dues to professional organizations |
|
38. |
Business gifts up to $25 per customer or client |
|
39. |
Employment-related moving expenses |
|
40. |
Business expenses including travel, meals, lodging, and entertainment not
reimbursed by your employer |
|
41. |
Cleaning and laundering services while traveling for business |
|
42. |
Tools bought for use at your job |
|
43. |
Cellular phones required for business |
|
44. |
Worthless stock or securities |
|
45. |
Commission to brokers or agents for sale of property or property management
|
|
46. |
Fees for tax preparation or advice |
|
47. |
Legal fees to collect taxable alimony |
|
48. |
Support of a non-dependent student living with you |
|
49. |
Services of a housekeeper, maid, or cook needed to run your home for the
benefit of a qualifying dependent while you work |
|
50. |
Gambling losses to the extent of winnings |
