Zusammenfassung der Ressource
Chapter 6: Individual Deductions
- Business Activities
- Deduction for AGI: Self-employed business expenses
- Not deductible: Unreimbursed employee business expenses
- Investment Activities
- Deduction for AGI: Rental and royalty expenses
- Deduction from AGI: Investment interest expense
- Not deductible: Other investment expenses
- Qualified education loans
- Loans whose proceeds are used to pay qualified education expenses
- Qualified education expenses
- Consists of tuition and related costs for enrolling the taxpayer, spouse, or a
dependent at a postsecondary institution of higher education