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  2. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    10. Total claimed for section 179 deduction and other items-0- 11. Subtract line 10 from line 9. This is your tentative basis for depreciation: $10,000 12. Multiply line 11 by .50 if the 50% special depreciation allowance applies. Multiply line 11 by 1.00 if the 100% special depreciation allowance applies. This is your special depreciation ...

  3. Two-percent haircut - Wikipedia

    en.wikipedia.org/wiki/Two-Percent_Haircut

    Itemized deductions are taken "below-the-line" (after adjusted gross income has been calculated). Above-the-line deductions are not subject to the two-percent haircut. Additionally, above-the-line deductions are advantageous because they may be taken regardless of whether or not a taxpayer chooses to itemize his or her below-the-line deductions.

  4. Section 179 depreciation deduction - Wikipedia

    en.wikipedia.org/wiki/Section_179_depreciation...

    Under section 179(b)(1), the maximum deduction a taxpayer may take in a year is $1,040,000 for tax year 2020. Second, if a taxpayer places more than $2,000,000 worth of section 179 property into service during a single taxable year, the § 179 deduction is reduced, dollar for dollar, by the amount exceeding the $2,500,000 threshold, again as of ...

  5. Retirees 65 and Older Eligible for Extra Standard Deduction ...

    www.aol.com/retirees-65-older-eligible-extra...

    For tax year 2023, the additional standard deduction amounts for taxpayers who are 65 and older OR blind are: $1,850 for single or head of household. $1,500 for married taxpayers (per qualifying ...

  6. 11 tax breaks you can claim without itemizing - AOL

    www.aol.com/article/2016/02/16/11-tax-breaks-you...

    There are a number of deductions that you can claim without having to itemize, including educator expenses and student loan interest. 11 tax breaks you can claim without itemizing Skip to main content

  7. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    A tax deduction or benefit is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and tax credits. The difference between deductions, exemptions, and credits is that deductions and exemptions both reduce taxable ...

  8. 10 Tax Deductions You Didn’t Know Existed - AOL

    www.aol.com/10-tax-deductions-didn-t-003044456.html

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  9. Standard deduction - Wikipedia

    en.wikipedia.org/wiki/Standard_deduction

    However, the additional deduction is $1,850 for unmarried individuals who are not qualifying surviving spouses. [26] For dependents, the standard deduction is equal to earned income (that is, compensation for services, such as wages, salaries, or tips) plus a certain amount ($400 in 2023). A dependent's standard deduction cannot be more than ...

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