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Above-the-line Tax Deductions


If you qualify, you can claim these tax deductions even if you don't itemize. There are also above-the-line tax deductions for self-employed individuals.

  • Student Loan Interest Deduction — up to $2,500
  • Tuition and Fees Deduction — up to $4,000 of qualified higher education expenses
  • Moving expenses — the cost of moving your family and belongings to a new job location
  • Alimony paid
  • Military reservists deduction — a tax deduction for unreimbursed travel expenses for reservists who travel more than 100 miles from home and stay overnight
  • Traditional IRA contributions — up to $5,000 ($6,000 if 50 or older)
  • Contributions to HSAs (health savings accounts)

Above-the-line tax deductions for self-employed individuals:

  • Half of your self-employment (Social Security and Medicare) tax
  • 100% of self-employed health insurance premiums for yourself and family
  • Contributions to self-employed retirement plans, such as SEPs and SIMPLE plans

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Laws on this topic may vary from state to state. This content is not meant to provide you with complete information and it is not intended to be legal or tax advice. It is recommended that you consult with your own attorney, accountant or other advisor regarding your specific situation.