Your Home

• Mortgage interest

• Real estate taxes

• Points paid by you on a new home loan

• Points paid by seller on your behalf

• Points paid on refinancing (pro rata over life of loan)

• Remaining un deducted points on first refinancing when you refinance a second time

• Home office expenses, if you qualify

• Home improvements done for medical reasons, to extent home's value isn't increased

• Costs of moving to a new home, if your move is job-related and meets qualifications

YOUR WORK

• Union and professional dues

• Continuing professional education expenses

• Job-related education expenses

• Job hunting travel and phone expenses

• Job counseling fees

• Small tools used in your job

• Uniforms or special work clothing

• Child care costs while you work, seek work, or attend classes

• Unreimbursed employee business expenses such as business travel, business meals, and business entertainment

YOUR INVESTMENTS

• Fees for investment advice

• Subscriptions for investment-related publications

• Travel to manage investment property

• Capital losses

• Loss for worthless investments

• Suspended passive losses

• Interest expense (limited)

• Penalty for early withdrawal of savings

• IRA trustee fees, if billed and paid separately

• Amortization of premiums on taxable bonds

YOUR FAMILY

• Child and disabled-dependent care costs

• Alimony paid

• Additional standard deduction if blind or over age 65

• Special schools for a handicapped child

MEDICAL EXPENSES

• Health insurance premiums

• Unreimbursed healthcare expenses

• Auto mileage to obtain medical care

• Lodging on trips for medical care

• Eyeglasses, contact lenses, and lens insurance

• Chiropractic treatments

• Extra cost of Braille publications

• False teeth, hearing aids

• Braces, crutches, wheelchairs, and similar devices

• Drug or alcohol abuse treatment

• Medical expenses of a parent for whom you provide over 50% support

• Cost of nursing home where medical treatment is principal reason for stay

CHARITABLE GIVING

• Cash contributions

• Fair market value of property contributed

• Actual expense of mileage rate for driving in charitable work

• Out-of-pocket expenses of charitable work (no deduction for your services)

MISCELLANEOUS EXPENSES

• Fees for tax planning and preparation

• Personal property taxes

• Casualty and theft losses, within limits

• State and local income taxes

• Gambling losses to extent of winnings