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Jan 25 2013
Tax Provisions that Expired after 2011
Posted in general
- Maximum $250 deduction for some expenses of elementary and secondary school teachers (§62(a)(2)(D)).
- Election to take itemized deduction for state and local sales taxes instead of state and local income taxes(§164(b)(5)).
- Deduction for qualified higher education expenses up to $4,000 (§222(e)).
- Higher individual Alternative Minimum Tax Exemptions. Reduced after 2011 to $45,000 for joint returns, $33,750 for single returns, and $22,500 for married filing separately (§55(d)(1)).
Last Updated by Trae Long on 2013-01-25 12:41:46 PM