From or For AGI Deductions (6,7,8,9)

Trade or business expenses

For AGI deduction

Expenses for property held for the production of rents and royalties

For AGI deduction

One-half of self-employment tax paid

For AGI deduction

Medical insurance premiums paid by self-employed taxpayer

For AGI deduction

Alimony paid (divorces finalized before 2019)

For AGI deduction

Certain IRA contributions

For AGI deduction

Student loan interest

For AGI deduction

Capital losses (up to $3,000 limit)

For AGI deduction

Transportation costs for business (not commuting)

For AGI deduction

Travel expenses away from home for business (meals 50%)

For AGI deduction

Education expenses to maintain or improve job skills (self-employed)

For AGI deduction

Business bad debts

For AGI deduction

Medical expenses

From AGI deduction (itemized)

State, local, and foreign taxes (SALT — subject to $10,000 cap)

From AGI deduction (itemized)

Home mortgage interest

From AGI deduction (itemized)

Charitable contributions

From AGI deduction (itemized)

Casualty and theft losses (in federally declared disaster)

From AGI deduction (itemized)

Unrecovered investment in annuity

Misc. itemized deduction NOT subject to 2% floor

Impairment-related work expenses

Misc. itemized deduction NOT subject to 2% floor

Amortizable bond premium

Misc. itemized deduction NOT subject to 2% floor

Gambling losses (to extent of winnings)

Misc. itemized deduction NOT subject to 2% floor

Losses from Ponzi-type investment schemes

Misc. itemized deduction NOT subject to 2% floor

Unreimbursed employee business expenses

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Professional dues and subscriptions

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Union dues and required work uniforms

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Employment-related education expenses

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Job-hunting expenses

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Employee home office expenses

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Legal, accounting, and tax prep fees

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Hobby expenses (to extent of hobby income)

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Investment expenses (counsel fees, subscriptions, safe deposit box)

Misc. itemized deduction subject to 2% floor (not deductible 2018–2025)

Accountable plan reimbursements (≤ substantiated expenses)

inlcude full expense in income, deduct reinbursement

Excess reimbursement under accountable plan

Includable in gross income

Nonaccountable plan reimbursements

Includable in gross income (W-2 wages)

Commuting expenses

Not deductible personal expense

Home to temporary workplace transportation

For AGI deduction (business expense if self-employed)

Transporting bulky tools

For AGI deduction

Mileage — standard method

For AGI deduction (70 cents per mile + tolls/parking)

Meals for business purpose (substantiated)

50% deductible

Meals included in employee compensation

100% deductible

Recreational or social events for employees (e.g., holiday party)

100% deductible

Meals while traveling for business

50% deductible

Meals with current or potential business client

50% deductible

Entertainment expenses (after 2017)

Not deductible

Qualifying moving expenses for active-duty military

For AGI deduction

Other moving expenses

Not deductible

Education to meet minimum job standards

Not deductible

Education qualifying for new trade or business

Not deductible

Home mortgage interest

From AGI deduction (itemized)

Property tax on residence

SALT From AGI deduction (subject to cap)