Below the Line Deductions ? An “above the line” deduction is a deduction from income that occurs before the calculation of the taxpayer's adjusted gross
18 sept 2015 · Under current law, taxpayers who itemize can deduct state and local real estate taxes, personal property taxes, and income taxes from
17 mar 2017 · These deductions are commonly referred to as above-the-line deductions, because they reduce a tax filer's adjusted gross income (AGI, or the
12 items · Tax exemptions were eliminated from 2018-2025 by the 2017 Tax Cuts and Jobs Act (TCJA) They are still described below because they were taken
Not all taxes are deductible and some items aren't actually classified as taxes Some examples include employment taxes, federal income taxes, and license fees
below) • Special items (artificial limbs, false teeth, eyeglasses, The itemized deduction for state and local taxes and sales and property taxes is
12 jan 2022 · Alternatively, federal “below-the-line” exemptions and deductions are not included in Connecticut's state income tax calculation because they
1 jan 2022 · Tax credits are subtracted after taxes are calculated, while tax deductions are subtracted from income before taxes are determined TAX
19079_2schedule_a_itemized_deductions_4012.pdf F-5
Schedule A - Itemized Deductions
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Schedule A Deductible and Nondeductible Medical Expenses
You can include:You can"t include:
• Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see
Worksheet A, Capital
Expense Worksheet, in Pub.
502)
Diagnostic devices Expenses of an organ donor Eye surgery (to promote the correct function of the eye) Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc.) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, • Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see
Wages for nursing services
below) false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc.) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer
MSAs (see Pub. 969)
Diaper service Expenses for your general health (even if following your doctor"s advice) G X H V