Question

For each item in the left column, determine whether it can be an above-the-line deduction, a deduction from AGI to arrive at taxable income, or neither. Select from the option list provided.

Item	Allowable Deduction
1. Unreimbursed expenses incurred by an eligible educator for books and supplies used in the classroom
2. Unreimbursed direct moving expenses incurred for qualified active-duty military relocation
3. Payments for child support
4. Alimony payments made pursuant to a divorce finalized before 2019
5. Charitable contributions made to qualified organizations
6. Qualified medical expenses that exceed 10% of AGI
7. Interest paid on qualified educational loans
8. State income taxes paid

Answer 1

Answer: 1.) An eligible educator can deduct utpo maximum of $250 for unreimbursed expenses.

2.) The unreimbursed amount for direct moving expenses for qualified active duty military relocation can be deductable upto the amount incurred.

3.) Payment for child supports is not to be deducted from Gross AGI.

4.) Alimony payments made pursuant to a divorce finalized before 2019 ,if divorce finalized before dec.2018 then he can claim the deduction for the alimony payments but if it is after dec.2018 then this deduction is not applicable or eliminated.

5.) For contribution to qualified charitable organization,you can avail deduction upto 50% of AGI.So this deduction be applicable as after AGI deduction.

6.) Qualified medical expenses that exceed 10% of AGI can be deductable from AGI .

7.) Interest paid on qualified education loans can be deducted only upto $2,500 .It is deducted to reach AGI.

8.) State income tax can be deducted from Income tax . It is deducted from the Average Gross Income.