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.
 Self-employed health insurance:
- In scope beginning in tax year 2018.
- Enter on the self-employment expenses TaxSlayer form.
- Do not also include as a medical expense if filing Schedule A.
 Penalty on early withdrawal of savings:
- This amount will be filled in automatically based on 1099-INT statements.
 Alimony paid:
- Enter amount and ex-spouse’s SSN
- If SSN is unknown, enter 111-00-1111, write unknown above SSN and paper file.
 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.
- ⚠ CAUTION : There seems to be no error indication if the allowed contribution is exceeded, just no adjustment entry shows up on the 1040. Always verify the amount shown on Form 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 > Income > Other Income > Other Inc. Not Reported Elsewhere TS page. Describe as “Jury Duty Pay”.
- 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 > Deductions > Adjustments > Other Adjustments TS page.
- Any payment for travel, food or lodging is not included in income