| Chapter 06 - Adjustments to Income/6.1-above-the-line-deductions.md | All Above-the-Line Deductions |
Key concepts: Educator expenses ($300 cap), HSA deduction ($4,300/$8,550), SE tax deduction (50%), SE health insurance (limited to net profit; unavailable if employer-sponsored coverage available), IRA deduction phase-outs, student loan interest ($2,500 cap, MFS excluded), alimony paid (pre-2019 only), SEP/SIMPLE contributions.
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| File | Topic |
|---|---|
| Chapter 07 - Standard and Itemized Deductions/7.1-standard-deduction.md | Standard Deduction and Add-Ons |
| Chapter 07 - Standard and Itemized Deductions/7.2-itemized-deductions.md | Schedule A — All Itemized Deductions |
Key concepts: Standard deduction amounts, add-ons for 65+/blind, dependent's limited standard deduction ($1,350 or earned income + $450), medical (7.5% AGI floor), SALT cap ($10,000), mortgage interest limits ($750K new/$1M old), charitable contributions (60% AGI for cash to public charity, 50-year carryforward), casualty losses (federally declared disasters only), gambling losses (limited to winnings).
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