Individuals
- State/local taxes paid (limits apply)
- Mortgage interest & points (with Form 1098)
- Charitable gifts (cash & non-cash with receipts)
- HSA contributions and certain medical expenses
- Educator expenses and tuition (Form 1098-T)
- Retirement contributions (IRA; phase-outs may apply)
Small businesses
- Home office (exclusive/regular use; method options)
- Business mileage or actual vehicle expenses
- Start-up and organizational costs
- Software, subscriptions, and small tools
- Merchant fees and payment processing costs
- Depreciation/bonus for equipment (facts matter)
This list is informational, not tax advice. Deductibility depends on your facts and current law.