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Top 50 Overlooked Deductions

This is a list of the most easily overlooked tax deductions. Not
every item will be applicable to your situation. Consult your local
Jackson Hewitt Tax Service^® office for more advice.

1.	Student loan interest
2.	Half of the self-employment tax paid
3.	Self-employed health insurance premiums
4.	Penalty on early withdrawal of savings
5.	Alimony paid, but not child support
6.	Medical transportation expenses including tolls, parking, and mileage for trips to health facilities, doctor's offices, laboratories, etc.
7.	Nursing home expenses that are primarily for medical care
8.	Medical aids such as crutches, canes, and orthopedic shoes
9.	Hearing aids, eye glasses, and contact lenses
10.	Hospital fees for services such as nursing, physical therapy, lab tests, and x-rays
11.	Equipment for disabled or handicapped individuals
12.	Part of the life-care fee paid to a retirement home designated for medical care
13.	The cost of alcohol and drug abuse and certain smoking-cessation treatments
14.	Special school costs for mentally or physically handicapped individuals
15.	Wages for nursing services
16.	State income taxes owed from a prior year and paid in the tax year
17.	Fourth quarter estimated state taxes paid by December 31
18.	Personal property taxes on cars, boats, etc.
19.	Taxes paid to a foreign government
20.	Mandatory contributions to state disability funds
21.	Points paid on mortgage or refinancing
22.	General sales tax deduction (including tax paid on large items such as cars or boats) in lieu of the income tax deduction
23.	Cash and noncash contributions to a qualified charity
24.	Mileage incurred in performing charitable activities
25.	General casualty and theft losses in excess of $100 and totaling more than 10% of adjusted gross income
26.	Education expenses you paid to maintain or improve job skills
27.	A handicapped individual's work-related expenses
28.	Professional journals, magazines, and newspapers that are job-related
29.	Cost of safe deposit box used for investments or business
30.	Seeing-eye dogs for the handicapped or guard dogs for a business
31.	Required uniforms and work clothes not suitable for street wear
32.	Union dues
33.	Employment agency fees or commissions in certain cases
34.	Home office expenses, if for your primary place of business
35.	Job-seeking expenses within your present field of employment
36.	Reservist and National Guard overnight travel expenses
37.	Dues to professional organizations
38.	Business gifts up to $25 per customer or client
39.	Your moving expenses
40.	Business expenses including travel, meals, lodging, and entertainment not reimbursed by your employer
41.	Cleaning and laundering services while traveling for business
42.	Tools for use at your job
43.	Cellular phones required for business
44.	Worthless stock or securities
45.	Commission to brokers or agents for the sale of property or property management
46.	Fees for tax preparation or advice
47.	Legal fees to collect taxable alimony or Social Security
48.	Hobby expenses to the extent of hobby income you included in gross income
49.	Services of a housekeeper, maid, or cook needed to run your home for the benefit of a qualifying dependent while you work
50.	Gambling losses to the extent of your gambling winnings

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