Lecture Content

This lecture provides line-by-line coverage of above-the-line deductions claimed on the front page of Form 1040.

Topics Covered

* Educator Expenses
* Business expenses of reservists, performing artists and fee-basis government officials
* Health savings accounts
* Moving expenses
* One-half of self-employment tax
* Self-employed SEP, SIMPLE and qualified plans
* Penalty on early withdrawal of savings
* Alimony
* IRA Deduction
* Student Loan Interest Deduction
* Tuition and Fees deduction
* Domestic Activities Production Deduction
* Other write-in adjustment items

Terms of Use or Enrollment

Pacific Northwest Tax School's course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students shall have twelve months from date of enrollment in any continuing education course, to successfully complete the course and receive their Certificate of Completion.