Out of Scope by [1040 line number]:
-  Business expenses of reservists, performing artists, etc
-  Moving expenses
-  Self-employed SEP, SIMPLE and qualified plans
-  Self-employed health insurance
- [31a] Alimony paid under a divorce agreement executed prior to 1985 EXCEPTION FOR AARP
-  Domestic production activities deduction
Tax Slayer entry:
Federal Section > Deductions > Adjustments
 Educator expenses:
- K-12, 900 hours minimum, not home school.
- Limited to $250 for the taxpayer and $250 for the spouse.
- Amount above that may be taken as an itemized deduction on schedule A in the 2% section.
 Health Savings Accounts:
Requires HSA certification – See the dedicated page for HSAs
 Moving Expenses:
Requires Military certification.
 Deductible part of self-employment tax:
This amount will be filled in automatically as self-employment income and expenses are entered.
 Penalty on early withdrawal of savings:
This amount will be filled in automatically
 Alimony paid:
- Enter amount and ex-spouse’s SSN
 IRA deduction:
- A new “MyRA” IRA provision was created in 2014 and is a qualified IRA for this deduction.
- Depending on salary, retirement plan and other factors, all amounts contributed may not be allowed as an adjustment.
- If contributions exceed the allowed amount (excess contributions) inform the taxpayer that the excess must be removed before the filing deadline to avoid an additional 6% tax. The return can still be e-filed now.
- [TSQuestion] There seems to be no error indication if the allowed contribution is exceeded, just no adjustment entry shows up on the 1040.
 Student loan interest deduction:
- Maximum allowed is $2,500 and decreases to 0 in the AGI rage of $65,000 – $80,000 ($130,000 – $160,000 for MFJ).
 Tuition and Fees:
See the Education options resource page
 Jury Duty Pay turned over to employer:
- Enter jury duty pay on the Federal Section > Deductions > Adjustments > Other Adjustments TS page.
- If the taxpayer had to give some or all of the jury duty pay to the employer, enter the amount given to the employer on the Federal Section > Income > Other Income > Other Inc. Not Reported Elsewhere TS page. Describe as “Jury Duty Pay”.
- Any payment for travel, food or lodging is not included in income