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  2. 15 Self-Employment Tax Deductions You Should Know - AOL

    www.aol.com/15-self-employment-tax-deductions...

    The amount of interest you deduct cannot exceed 30% of your adjusted taxable income (ATI) for the year. ... self-employment tax deduction, travel expenses, business insurance, car expenses ...

  3. Is Car Loan Interest Tax Deductible? - AOL

    www.aol.com/finance/car-loan-interest-tax...

    Car loan interest is tax deductible, but only if you're a business owner or self-employed. Find out how to file your taxes if you own a car for business.

  4. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1] If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction.

  5. Deducting business interest: the quandary for taxpayers in 2022

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  6. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    334 Business expenses: Tax Guide for Small Business; 463 Travel and entertainment deductions; 501 Exemptions and standard deduction; 529 Miscellaneous deductions; 565 Business Expenses; 936 Home mortgage interest; 946 Depreciation; A few relevant forms (also see related instructions) Form 1040 (individual tax return), Schedules C (business) and ...

  7. Internal Revenue Code section 212 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Internal Revenue Code § 212 (26 U.S.C. § 212) provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities. Taxpayers are allowed to deduct all the ordinary and necessary expenses paid or incurred during the taxable year-- (1) for the production or collection of income;

  8. What Is the Tax Cuts and Jobs Act (TCJA)? - AOL

    www.aol.com/finance/tax-cuts-jobs-act-tcja...

    Deduction limits on business interest expenses, meals and entertainment expenses Changes to net operating loss and excess business loss deductions Up to 100% expensing for eligible business assets ...

  9. Alternative minimum tax - Wikipedia

    en.wikipedia.org/wiki/Alternative_minimum_tax

    No deduction is allowed for most miscellaneous itemized deductions. Medical expenses are deductible for AMT only to the extent they exceed 10% of adjusted gross income (this is not unique to AMT, it applies to regular income tax as well). [53] Interest expense deductions for individuals may be adjusted. [54]

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