Deduction

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Forms and Instructions

Relevant Forms

Form 973 Corporation Claim for Deduction for Consent Dividends

Form 976 Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust

Form 1040 (Schedule A) Itemized Deductions

1040 (Schedule A) Instructions for Schedule A (Form 1040), Itemized Deductions

Form 1040 (Schedule L) Standard Deduction for Certain Filers

Form 1041 (Schedule K-1) Beneficiary's Share of Income, Deductions, Credits, etc.

Form 1065 (Schedule K-1) Partner's Share of Income, Deductions, Credits, etc.

1065 (Schedule K-1) Instructions for Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc.

Form 1120-F (Schedule H) Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8

1120-F (Schedule H) Instructions for Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8

Form 1120-S (Schedule K-1) Shareholder's Share of Income, Deductions, Credits, etc.

1120-S (Schedule K-1) Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.

Form 4952 Investment Interest Expense Deduction

Form 5129 Questionnaire-Filing Status, Exemptions, and Standard Deduction

Form 6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction

Form 8865 (Schedule K-1) Partner's Share of Income, Deductions, Credits, etc.

Form 8903 Domestic Production Activities Deduction

8903 Instructions for Form 8903, Domestic Production Activities Deduction

Form 8917 Tuition and Fees Deduction


Publications

Related Publications

Publication 501 Exemptions, Standard Deduction, and Filing Information

Publication 529 Miscellaneous Deductions

Publication 936 Home Mortgage Interest Deduction

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Personal Exemptions and Dependents

Deduction. Exemptions reduce your taxable income. You can deduct $3,650 for each exemption you claim in 2010.

Publication 17 - Your Federal Income Tax (For Individuals) - Education- Related Adjustments

Can You Claim the Deduction. Generally, you can claim the deduction if all four of the following requirements...

Publication 17 - Your Federal Income Tax (For Individuals) - Tax for Certain Children Who Have Investment Income of More Than $1,900

Line 2 (deductions). If the child does not itemize deductions on Schedule A (Form 1040), enter $1,900 on line...

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - How To Report Deductions

How To Report Deductions. If you exclude foreign earned income or housing amounts, how you show your deductions...

Publication 519 - U.S. Tax Guide for Aliens - Deductions

Deductions. Resident and nonresident aliens can claim similar deductions on their U.S. tax returns. However,...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - Deduction Limits

Figuring the Deduction. Generally, you must figure your loss separately for each item stolen, damaged, or...

Publication 554 - Tax Guide for Seniors - Deductions

Deductions. Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. You...

Publication 555 - Community Property - Identifying Income, Deductions, and Credits

Deductions. If you file separate returns, your deductions generally depend on whether the expenses involve...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Figuring the Deduction

Figuring the Deduction. After you determine that you meet the tests under Qualifying for a Deduction, you...

Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - Deductions

Deductions. To qualify as allowable deductions in computing unrelated business taxable income, the expenses,...

Publication 929 - Tax Rules for Children and Dependents - Tax for Certain Children Who Have Investment Income of More Than $1,900

Line 2 (Deductions). If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter...

Publication 970 - Tax Benefits for Education - Can You Claim the Deduction

Can You Claim the Deduction. Generally, you can claim the deduction if all of the following requirements are...

Publication 970 - Tax Benefits for Education - Figuring the Deduction

Figuring the Deduction. Your student loan interest deduction for 2010 is generally the smaller of: However,...

Publication 970 - Tax Benefits for Education - Tuition and Fees Deduction

Can You Claim the Deduction. The following rules will help you determine if you can claim the tuition and...

Publication 970 - Tax Benefits for Education - Figuring the Deduction

Figuring the Deduction. The maximum tuition and fees deduction in 2010 is $4,000, $2,000, or $0, depending...

Related Topic Links

25% Limit on Deduction

Amount of Deduction

Business Deduction for Work-related Education

Can Employees Claim a Deduction?

Charitable Deduction for Contributions of Book Inventories to Public Schools

Claiming the Deduction

Coordination With Tuition and Fees Deduction

Corporate Income and Deductions

Deductible Business Expenses

Deduction Allowed in Year Paid

Deduction Allowed Ratably

Deduction for Foreign Income Taxes

Deduction for Foreign Taxes

Deduction for SE Tax

Deduction Limit

Deduction Limit for Self-employed Individuals

Deduction Limits on Losses of Personal-use Property

Deduction Phaseout

Deduction to Comply With EPA Sulfur Regulations

Deduction, Itemized

Deduction, Miscellaneous

Deductions After the Recovery Period

Deductions and Adjustments Worksheet

Deductions for Debt-financed Property

Deductions For Passenger Automobiles Acquired in a Trade-in

Deductions if Possession Income Is Excluded

Deductions in Respect of a Decedent

Deductions of More Than $500,000

Deductions Related to Your Benefits

Deductions You Cannot Take

Depreciation Deduction

Dividends-received Deduction

Domestic Production Activities Deduction

Effect of the Amount of Your Income on the Amount of Your Deduction

Electing the Section 179 Deduction

Employer Deduction

Energy-efficient Commercial Building Property Deduction

Estate Tax Deduction

Examples - Worksheet for Reduced IRA Deduction for 2010

Excess Deductions of an Estate

Exclusion or Deduction

Exemption and Deduction

Figure Your Allowable Deduction

Figuring the Deduction for a Short Tax Year

Figuring the Deduction for Property Acquired in a Nontaxable Exchange

Figuring the Deduction Without Using the Tables

Foreign Earned Income and Housing Exclusion and Deduction

Foreign Earned Income and Housing: Exclusion - Deduction

Foreign Housing Exclusion and Deduction

Full Deduction

Higher Standard Deduction for Net Disaster Loss

Higher Standard Deduction for Sales Taxes on New Motor Vehicles

How Do You Figure and Report the Deduction on Your Tax Return?

How Do You Figure the Deduction

How To Figure Rental Income and Deductions

Identifying Income, Deductions, and Credits

Income Distribution Deduction

Income Tax Deduction for Estate Tax Paid

Income, Deductions, and Special Provisions

Indirect Deductions of Pass-through Entities

Interest Deduction

Investment Interest Expense Deduction

Itemized Deduction Recoveries

Itemized Deduction, Home Mortgage Interest

Limit on Deduction

Limit on Itemized Deductions

Limits on Deductions

Limits on Passive Activity Deductions and Credits

Maximum Depreciation Deduction

No Deduction Allowed

NOL Deduction

Passive Activity Deductions

Passive Activity Income and Deductions

Payroll Deductions

Persons Not Eligible for the Standard Deduction

Qualifying for a Deduction

Recovery Limited to Deduction

Reduced Deductions or Credits

Rental Income and Deductions

Reporting Income and Deductions

Section 179 Deduction

Section 179 Expense Deduction

Self-employed Health Insurance Deduction

Standard Deduction

Standard Deduction and Itemized Deductions

Standard Deduction for Earlier Years

Standard Deduction Limit

State or Local Taxes

Student Loan Interest Deduction

The Depreciation Deduction

Transfer of Unused Deductions to Beneficiaries

Tuition and Fees Deduction

Type of Deduction

When Must the Deduction Be Repaid (Recaptured)

Who Can Claim the Deduction

Who Cannot Claim the Deduction

Who Qualifies for the Exclusions and the Deduction?

Your Depreciation Deduction