Other Allowable Deductions

Federal Tax Course – Lesson 10

Introduction 1001
MEDICAL EXPENSES
What Expenses are Deductible 1002
Medical Transportation Expenses 1003
Whose Medical Expenses are Deductible 1004
Special Rules for Children of Divorced Parents 1005
Medical Lodging Expenses 1006
Medicines and Drugs 1007
Limitation on the Medical Expense Deduction 1008
Medical Insurance Premiums 1009
Reimbursement of Medical Expenses 1010
CHARITABLE CONTRIBUTIONS
How and When Deductible 1011
What Organizations Qualify 1012
Services Rendered to Organizations 1013
Cost of Maintaining a Student in Taxpayer’s Home 1014
Contributions to College Athletic Scholarship Programs 1015
Proving the Deduction 1016
Limitations on Charitable Deductions 1017
The 5-Year Contributions Carry-over 1018
Special Rules for Donations Made in Property 1019
Where the Special Rules Apply 1020
Gifts of Ordinary Income-Type Property 1021
Gifts of Long-term Capital Gain-Type Property 1022
Special Deduction Ceiling for Contributions of Appreciated Property 1023
No Deduction for Contribution of Use of Property 1024
INTEREST
General Rule 1025
Personal Interest 1026
Qualified Residence Interest 1027
Limitations on Qualified Residence Interest 1028
Discount on Notes and Bank Loans 1029
Interest Paid to Produce Tax-Exempt Income 1030
The Limitation on Investment Interest 1031
Student Loan Interest 1032
TAXES
Which Taxes are Deductible 1033
Foreign Income Taxes 1034
Who May Deduct Taxes 1035
Sale of Real Estate — Tax Apportionment 1036
Alimony Payments 1037
Reduction for Certain Itemized Deductions of High-Income Individuals 1038