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Current IRS Tax Map

taxmap/instr/i1040gi-011.htm#TXMP21c5c55d

Adjusted Gross Income(p29)


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taxmap/instr/i1040gi-011.htm#TXMP259bc2cb

Line 23(p29)


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taxmap/instr/i1040gi-011.htm#TXMP00c0f766

Educator Expenses(p29)


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If you were an eligible educator in 2009, you can deduct on line 23 up to $250 of qualified expenses you paid in 2009. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.
For more details, use TeleTax topic 458 (see page 94) or see Pub. 529.
taxmap/instr/i1040gi-011.htm#TXMP2a8ab113

Line 24(p30)


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taxmap/instr/i1040gi-011.htm#TXMP47455fb0

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials(p30)


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Include the following deductions on  
line 24.
For more details, see Form 2106 or 2106-EZ.
taxmap/instr/i1040gi-011.htm#TXMP1a4f6217

Line 25(p30)


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taxmap/instr/i1040gi-011.htm#TXMP78d2aec9

Health Savings Account (HSA) Deduction(p30)


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You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2009. See Form 8889.
taxmap/instr/i1040gi-011.htm#TXMP2688169e

Line 26(p30)


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taxmap/instr/i1040gi-011.htm#TXMP7d33d56d

Moving Expenses(p30)


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If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use TeleTax topic 455 (see page 94) or see Form 3903.
taxmap/instr/i1040gi-011.htm#TXMP6df76443

Line 27(p30)


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taxmap/instr/i1040gi-011.htm#TXMP4aaa677c

One-Half of Self-Employment Tax(p30)


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If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction.
taxmap/instr/i1040gi-011.htm#TXMP5abbdab3

Line 28(p30)


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taxmap/instr/i1040gi-011.htm#TXMP0e44b95f

Self-Employed SEP, SIMPLE, and Qualified Plans(p30)


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If you were self-employed or a partner, you may be able to take this deduction. See  
Pub. 560 or, if you were a minister, Pub. 517.
taxmap/instr/i1040gi-011.htm#TXMP236cddcd

Line 29(p30)


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taxmap/instr/i1040gi-011.htm#TXMP3a573948

Self-Employed Health Insurance Deduction(p30)


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You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents if any of the following applies.
The insurance plan must be established under your business. If you are a more-than-2% shareholder in an S corporation, the plan must be established by the S corporation. A plan is established by the S corporation if (a) the S corporation makes the premium payments for the policy in 2009 or (b) you make the premium payments and furnish proof of payment to the S corporation and then the S corporation reimburses you for the premium payments in 2009. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2009 and you also report the premium payments or reimbursements as wages on Form 1040, line 7.
But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2009, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. For example, if you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction.
Medicare premiums cannot be used to figure the deduction. Also, amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction.
taxmap/instr/i1040gi-011.htm#w24811v09
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Self-Employed Health Insurance Deduction Worksheet—Line 29

  • If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, see the Note on page 31.
  • Be sure you have read the Exception on page 31 to see if you can use this worksheet instead of Pub. 535 to figure your deduction.
1.Enter the total amount paid in 2009 for health insurance coverage established under your business   
 (or the S corporation in which you were a more-than-2% shareholder) for 2009 for you, your spouse, and your dependents. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer 1.               
2.Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040, lines 27 and 282.               
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on Schedule A
3.               
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b.  
** Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.
For more details, see Pub. 535.
Note.(p31) If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing the worksheet on page 30. When figuring the amount to enter on line 1 of the worksheet on page 30, do not include:

If you qualify to take the deduction, use the worksheet on page 30 to figure the amount you can deduct.
taxmap/instr/i1040gi-011.htm#TXMP582854f0

Exception.(p31)

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Use Pub. 535 instead of the worksheet on page 30 to figure your deduction if any of the following applies.
taxmap/instr/i1040gi-011.htm#TXMP4d504b0e

Line 30(p31)


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taxmap/instr/i1040gi-011.htm#TXMP76e33524

Penalty on Early Withdrawal of Savings(p31)


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The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.
taxmap/instr/i1040gi-011.htm#TXMP2e828a5f

Lines 31a and 31b(p31)


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taxmap/instr/i1040gi-011.htm#TXMP6d596a01

Alimony Paid(p31)


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If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use TeleTax topic 452 (see page 94) or see Pub. 504.
taxmap/instr/i1040gi-011.htm#TXMP483f298f

Line 32(p31)


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taxmap/instr/i1040gi-011.htm#TXMP1cc5a42a

IRA Deduction(p31)


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If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2009, you must report them on Form 8606.
If you made contributions to a traditional IRA for 2009, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590. A statement should be sent to you by June 1, 2010, that shows all contributions to your traditional IRA for 2009.
Use the worksheet on pages 32 and 33 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.
  1. If you were age 70 or older at the end of 2009, you cannot deduct any contributions made to your traditional IRA for 2009 or treat them as nondeductible contributions.
  2. You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 50 on page 40.
caution
If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2009, do not use the worksheet on pages 32 and 33. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.
  1. You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 50 on page 40.
  2. If you made contributions to your IRA in 2009 that you deducted for 2008, do not include them in the worksheet.
  3. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it is not, contact your employer or the payer for the amount of the income.
  4. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.
  5. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and 15b that begin on page 24.
  6. Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule A.
  7. Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590.
  8. If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2009, see Pub. 590 for special rules.
  9. You may be able to deduct up to an additional $3,000 if all the following conditions are met.
    1. You must have been a participant in a 401(k) plan under which the employer matched at least 50% of your contributions to the plan with stock of the company.
    2. You must have been a participant in the 401(k) plan 6 months before the employer filed for bankruptcy.
    3. The employer (or a controlling corporation) must have been a debtor in a bankruptcy case in an earlier year.
    4. The employer (or any other person) must have been subject to indictment or conviction based on business transactions related to the bankruptcy.
If this applies to you, do not use the worksheet on pages 32 and 33. Instead, use the worksheet in Pub. 590.
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By April 1 of the year after the year in which you turn age 70, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.
taxmap/instr/i1040gi-011.htm#TXMP7a8057cd

Were You Covered by a Retirement Plan?(p32)


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If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you.
The Retirement plan box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590 to figure the amount, if any, of your IRA deduction.
taxmap/instr/i1040gi-011.htm#TXMP7cfb880c

Married persons filing separately.(p32)

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If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2009.
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You may be able to take the retirement savings contributions credit. See the instructions for line 50 that begin on page 40.
taxmap/instr/i1040gi-011.htm#w24811v13
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IRA Deduction Worksheet—Line 32

(p33)
caution
If you were age 70 or older at the end of 2009, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70 or older at the end of 2009. If you are married filing jointly and only one spouse was under age 70 at the end of 2009, complete this worksheet only for that spouse.
  • Be sure you have read the list on page 31. You may not be eligible to use this worksheet.
  • Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35).
  • If you are married filing separately and you lived apart from your spouse for all of 2009, enter "D" on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.
  Your IRA Spouse's IRA  
1a.  Were you covered by a retirement plan (see page 31)?1a.  Yes No   
 b.  If married filing jointly, was your spouse covered by a retirement plan?1b.  Yes No  
  Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.
  • $5,000, if under age 50 at the end of 2009.
  • $6,000, if age 50 or older but under age 701/2 at the end of 2009.
Otherwise, go to line 2.
  
2.  Enter the amount shown below that applies to you.  
 
  • Single, head of household, or married filing separately and you lived apart
      from your spouse for all of 2009, enter $65,000
  
 
  • Qualifying widow(er), enter $109,000
Right brace 2a.               2b.                
 
  • Married filing jointly, enter $109,000 in both columns. But if you checked
      "No" on either line 1a or 1b, enter $176,000 for the person who was not
      covered by a plan
  • Married filing separately and you lived with your spouse at any time in 2009,
      enter $10,000
  
3.  Enter the amount from Form 1040, line 223.                 
4.  Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 364.                 
5.  Subtract line 4 from line 3. If married filing jointly, enter the result in both columns5a.               5b.                
6.  Is the amount on line 5 less than the amount on line 2?  
   No. Stop reading here. This doen't apply to you None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.  
   Stop reading here. This doen't apply to you Yes. Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.  
   
  • If single, head of household, or married filing separately, and the   result is $10,000 or more, enter the applicable amount below on
      line 7 for that column and go to line 8.
        i. $5,000, if under age 50 at the end of 2009.
        ii. $6,000, if age 50 or older but under age 701/2 at the end
         of 2009.
      Otherwise, go to line 7.
Right brace 6a.               6b.                
   
  • If married filing jointly or qualifying widow(er), and the result is
       $20,000 or more ($10,000 or more in the column for the IRA of
      a person who was not covered by a retirement plan), enter the
      applicable amount below on line 7 for that column and go to
      line 8.
        i. $5,000, if under age 50 at the end of 2009.
        ii. $6,000 if age 50 or older but under age 701/2 at the end
         of 2009.
      Otherwise, go to line 7.
  
taxmap/instr/i1040gi-011.htm#w24811v44

IRA Deduction Worksheet—Continued from page 32

      Your IRA Spouse's IRA  
7.  Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.  
 
  • Single, head of household, or married filing separately, multiply by 50%
      (.50)(or by 60% (.60) in the column for the IRA of a person who is age
      50 or older at the end of 2009)
Right brace 7a.               7b.                
 
  • Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or by
      30% (.30) in the column for the IRA of a person who is age 50 or older at
      the end of 2009). But if you checked "No" on either line 1a or 1b, then in
      the column for the IRA of the person who was not covered by a retirement
      plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end
      of 2009)
  
8.  Enter the total of your (and your spouse's if filing jointly):     
 
  • Wages, salaries, tips, etc. Generally, this is the
      amount reported in box 1 of Form W-2. See page 31
      for exceptions
Right brace 8.                 
 
  • Alimony and separate maintenance payments reported
      on Form 1040, line 11
    
 
  • Nontaxable combat pay. This amount should be
      reported in box 12 of Form W-2 with code Q
           
9.  Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 5909.                 
10.  Add lines 8 and 910.                 
          
   Caution If married filing jointly and line 10 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2009; $12,000 if both spouses are age 50 or older at the end of 2009), stop here and see Pub. 590 to figure your IRA deduction.   
11.  Enter traditional IRA contributions made, or that will be made by April 15, 2010, for 2009 to your IRA on line 11a and to your spouse's IRA on line 11b11a.               11b.                
12.  On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)12a.               12b.                
     
taxmap/instr/i1040gi-011.htm#TXMP0cb80afe

Line 33(p34)


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taxmap/instr/i1040gi-011.htm#TXMP12e140c9

Student Loan Interest Deduction(p34)


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You can take this deduction only if all of the following apply.
Use the worksheet below to figure your student loan interest deduction.
taxmap/instr/i1040gi-011.htm#TXMP7b15afe8

Exception.(p34)

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Use Pub. 970 instead of the worksheet below to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.
taxmap/instr/i1040gi-011.htm#TXMP4f23fcb3

Qualified student loan.(p34)

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A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.
  1. Yourself or your spouse.
  2. Any person who was your dependent when the loan was taken out.
  3. Any person you could have claimed as a dependent for the year the loan was taken out except that:
    1. The person filed a joint return,
    2. The person had gross income that was equal to or more than the exemption amount for that year ($3,650 for 2009), or
    3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.
The person for whom the expenses were paid must have been an eligible student (see this page). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.
taxmap/instr/i1040gi-011.htm#w24811v05
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Student Loan Interest Deduction Worksheet—Line 33

  • Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35).
  • Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to figure your deduction.
  
1. Enter the total interest you paid in 2009 on qualified student loans (see above). Do not enter more than $2,5001.               
2. Enter the amount from Form 1040, line 222.                
3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 363.                
4. Subtract line 3 from line 24.                
5. Enter the amount shown below for your filing status.  
 
  • Single, head of household, or qualifying widow(er)—$60,000
  • Married filing jointly—$120,000
Right brace 5.                
6. Is the amount on line 4 more than the amount on line 5?    
   Caution No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.    
   Caution Yes. Subtract line 5 from line 46.                
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.0007.    .  
8. Multiply line 1 by line 78.               
9.  Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)
9.               
  
taxmap/instr/i1040gi-011.htm#TXMP7d2126bf

Qualified higher education expenses.(p34)

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Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
For more details on these expenses, see Pub. 970.
taxmap/instr/i1040gi-011.htm#TXMP73b1c93c

Eligible student.(p34)

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An eligible student is a person who:
taxmap/instr/i1040gi-011.htm#TXMP7c35eb05

Line 34(p35)


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taxmap/instr/i1040gi-011.htm#TXMP5178d632

Tuition and Fees Deduction(p35)


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If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
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You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 49 on page 40 for details.
taxmap/instr/i1040gi-011.htm#TXMP436d6353

Line 35(p35)


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taxmap/instr/i1040gi-011.htm#TXMP16a26793

Domestic Production Activities Deduction(p35)


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You may be able to deduct up to 6% of your qualified production activities income from the following activities.
  1. Construction of real property performed in the United States.
  2. Engineering or architectural services performed in the United States for construction of real property in the United States.
  3. Any lease, rental, license, sale, exchange, or other disposition of:
    1. Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part within the United States,
    2. Any qualified film you produced, or
    3. Electricity, natural gas, or potable water you produced in the United States.
The deduction does not apply to income derived from:
In certain cases, the references above to the United States include Puerto Rico.
For details, see Form 8903 and its instructions.
taxmap/instr/i1040gi-011.htm#TXMP5231b730

Line 36(p35)


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Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.
taxmap/instr/i1040gi-011.htm#TXMP139266fe

Line 37(p35)


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If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for details.