Date: October 30th, 2014 9:12 PM
Author: crystalline foreskin dysfunction
Internal Revenue Code Sections 62 states that the following items are allowable as above-the-line deductions:
Contribution to Traditional IRA (Form 1040 Line 32)
Certain expenses of performing artists (Form 1040 Line 24)
Certain expenses of state officials (162) (Form 1040 Line 24)
Certain expenses for books and supplies incurred by teachers (162) (Form 1040 Line 23)
Certain expenses for Army Reserve members (Form 1040 Line 24)
Certain deductions of life tenants and income beneficiaries of property
Retirement plan savings for the self-employed (219) (Form 1040 Line28)
Penalties forfeited because of premature withdrawal of funds (Form 1040 Line 30)
Alimony payments (215) (Form 1040 Line 31a)
Reforestation expenses
Required repayments of supplemental unemployment compensation
Jury duty pay given to the employer (Form 1040 Line 36)
Clean fuel vehicles
Moving expenses (217) (Form 1040 Line 26)
Archer Medical Savings Accounts
Interest on student loans (221) (Form 1040 Line 33)
Higher Education expenses (222) (Form 1040 Line 34)
Health savings accounts (223) (Form 1040 Line 25)
Costs involving discrimination suits
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