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Federal law — U.S. Code and appendices · legal_authorities
For deductions in respect of a decedent, see section 691.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 226
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Source location: Title 26, Chapter 1, § 226; chapter-001-normal-taxes-and-surtaxes.md
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes Section, added Pub. L. 92–178, title VII, § 702(a), Dec. 10, 1971, 85 Stat. 561; amended Pub. L. 93–625, §§ 11(d), 12(b), Jan. 3, 1975, 88 Stat. 2120; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to contributions to candidates for public office. A prior section 218 was renumbered [section 226 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section226&num=0&edition=prelim). #### Effective Date of Repeal Repeal effective with respect to contributions the payment of which is made after Dec. 31, 1978, in taxable years beginning after such date, see section 113(d) of Pub. L. 95–600, set out as an Effective Date of 1978 Amendment note under [section 24 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section24&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 218
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the standard deduction). **(b) Individuals who do not itemize their deductions** In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term “taxable income” means adjusted gross income, minus— (1) the standard deduction, (2) the deduction for personal exemptions provided in section 151, (3) any deduction provided in section 199A, (4) the deduction provided in section 170(p), (5) the deduction provided in section 224, (6) the deduction provided in section 225 and 11 So in original. Probably should be preceded by a comma. (7) so much of the deduction allowed by section 163(a) as is attributable to the exception under section 163(h)(4)(A). **(c) Standard deduction** For purposes of this subtitle— (1) **In general** — Except as otherwise provided in this subsection, the term “standard deduction” means the sum of— (A) the basic standard deduction, and (B) the additional standard deduction. (2) **Basic standard deduction** — For purposes of paragraph (1), the basic standard deduction is— (A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of— (i) a joint return, or (ii) a surviving spouse (as defined in section 2(a)), (B) $4,400 in the case of a head of household (as defined in section 2(b)), or (C) $3,000 in any other case. (3) **Additional standard deduction for aged and blind** — For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subse
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 63
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions: (1) **Trade and business deductions** — The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee. (2) **Certain trade and business deductions of employees** (A) *Reimbursed expenses of employees* — The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies. (B) *Certain expenses of performing artists* — The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee. (C) *Certain expenses of officials* — The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis. (D) *Certain expenses of elementary and secondary school teachers* — The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator— (i) by reason of the participation of the educator
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 62
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deduction allowed** There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work. **(b) Definition of moving expenses** (1) **In general** — For purposes of this section, the term “moving expenses” means only the reasonable expenses— (A) of moving household goods and personal effects from the former residence to the new residence, and (B) of traveling (including lodging) from the former residence to the new place of residence. Such term shall not include any expenses for meals. (2) **Individuals other than taxpayer** — In the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household. **(c) Conditions for allowance** No deduction shall be allowed under this section unless— (1) the taxpayer’s new principal place of work— (A) is at least 50 miles farther from his former residence than was his former principal place of work, or (B) if he had no former principal place of work, is at least 50 miles from his former residence, and (2) either— (A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or (B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 217
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of deduction** In the case of an individual, there shall be allowed as a deduction an amount equal to the qualified retirement contributions of the individual for the taxable year. **(b) Maximum amount of deduction** (1) **In general** — The amount allowable as a deduction under subsection (a) to any individual for any taxable year shall not exceed the lesser of— (A) the deductible amount, or (B) an amount equal to the compensation includible in the individual’s gross income for such taxable year. (2) **Special rule for employer contributions under simplified employee pensions** — This section shall not apply with respect to an employer contribution to a simplified employee pension. (3) **Plans under section 501(c)(18)** — Notwithstanding paragraph (1), the amount allowable as a deduction under subsection (a) with respect to any contributions on behalf of an employee to a plan described in section 501(c)(18) shall not exceed the lesser of— (A) $7,000, or (B) an amount equal to 25 percent of the compensation (as defined in section 415(c)(3)) includible in the individual’s gross income for such taxable year. (4) **Special rule for simple retirement accounts** — This section shall not apply with respect to any amount contributed to a simple retirement account established under section 408(p). (5) **Deductible amount** — For purposes of paragraph (1)(A)— (A) *In general* — The deductible amount is $5,000. (B) *Catch-up contributions for individuals 50 or older* (i) *In general* — In the case of an individual who has attained the age of 50 before the close of the taxable year, the deductible amount for such taxable year shall be increased by the applicable amount. (ii) *Applicable amount* — For purposes of clause (i), the app
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 219
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of deduction** In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the interest paid by the taxpayer during the taxable year on any qualified education loan. **(b) Maximum deduction** (1) **In general** — Except as provided in paragraph (2), the deduction allowed by subsection (a) for the taxable year shall not exceed $2,500. (2) **Limitation based on modified adjusted gross income** (A) *In general* — The amount which would (but for this paragraph) be allowable as a deduction under this section shall be reduced (but not below zero) by the amount determined under subparagraph (B). (B) *Amount of reduction* — The amount determined under this subparagraph is the amount which bears the same ratio to the amount which would be so taken into account as— (i) the excess of— (I) the taxpayer’s modified adjusted gross income for such taxable year, over (II) $50,000 ($100,000 in the case of a joint return), bears to (ii) $15,000 ($30,000 in the case of a joint return). (C) *Modified adjusted gross income* — The term “modified adjusted gross income” means adjusted gross income determined— (i) without regard to this section and sections 85(c) 11 So in original. Probably should be followed by a comma. 911, 931, and 933, and (ii) after application of sections 86, 135, 137, 219, and 469. **(c) Dependents not eligible for deduction** No deduction shall be allowed by this section to an individual for the taxable year if a deduction under section 151 with respect to such individual is allowed to another taxpayer for the taxable year beginning in the calendar year in which such individual’s taxable year begins. **(d) Definitions** For purposes of this section— (1) **Qual
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 221
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deduction allowed** In the case of an individual who is an eligible individual for any month during the taxable year, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual. **(b) Limitations** (1) **In general** — The amount allowable as a deduction under subsection (a) to an individual for the taxable year shall not exceed the sum of the monthly limitations for months during such taxable year that the individual is an eligible individual. (2) **Monthly limitation** — The monthly limitation for any month is 1⁄12 of— (A) in the case of an eligible individual who has self-only coverage under a high deductible health plan as of the first day of such month, $2,250. (B) in the case of an eligible individual who has family coverage under a high deductible health plan as of the first day of such month, $4,500. (3) **Additional contributions for individuals 55 or older** (A) *In general* — In the case of an individual who has attained age 55 before the close of the taxable year, the applicable limitation under subparagraphs (A) and (B) of paragraph (2) shall be increased by the additional contribution amount. (B) *Additional contribution amount* — For purposes of this section, the additional contribution amount is the amount determined in accordance with the following table: For taxable years beginning in:The additional contribution amount is: 2004$500 2005$600 2006$700 2007$800 2008$900 2009 and thereafter$1,000. (4) **Coordination with other contributions** — The limitation which would (but for this paragraph) apply under this subsection to an individual for any taxable year shall be reduced
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 223
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes Section, added Pub. L. 107–16, title IV, § 431(a), June 7, 2001, 115 Stat. 66; amended Pub. L. 108–357, title I, § 102(d)(3), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 109–432, div. A, title I, § 101(a), (b), Dec. 20, 2006, 120 Stat. 2933; Pub. L. 110–343, div. C, title II, § 202(a), Oct. 3, 2008, 122 Stat. 3864; Pub. L. 111–312, title VII, § 724(a), Dec. 17, 2010, 124 Stat. 3316; Pub. L. 112–240, title II, § 207(a), Jan. 2, 2013, 126 Stat. 2324; Pub. L. 113–295, div. A, title I, § 107(a), Dec. 19, 2014, 128 Stat. 4013; Pub. L. 114–27, title VIII, § 804(b), June 29, 2015, 129 Stat. 415; Pub. L. 114–113, div. Q, title I, § 153(a), Dec. 18, 2015, 129 Stat. 3066; Pub. L. 115–97, title I, § 13305(b)(1), Dec. 22, 2017, 131 Stat. 2126; Pub. L. 115–123, div. D, title I, § 40203(a), Feb. 9, 2018, 132 Stat. 145; Pub. L. 116–94, div. Q, title I, § 104(a), Dec. 20, 2019, 133 Stat. 3228; Pub. L. 117–2, title IX, § 9042(b)(7), Mar. 11, 2021, 135 Stat. 122, related to a deduction for qualified tuition and related expenses. A prior section 222 was renumbered [section 226 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section226&num=0&edition=prelim). Another prior section 222, added Pub. L. 97–34, title I, § 125(a), Aug. 13, 1981, 95 Stat. 201; amended Pub. L. 97–448, title I, § 101(f), Jan. 12, 1983, 96 Stat. 2367, related to deduction of adoption expenses, prior to repeal by Pub. L. 99–514, title I, §§ 135(a), 151(a), Oct. 22, 1986, 100 Stat. 2116, 2121, applicable to taxable years beginning after Dec. 31, 1986. #### Effective Date of Repeal Repeal of section applicable to taxable years beginning after Dec. 31, 2020, see section 104(c) of div. EE of Pub. L. 116–260, set out as an Effective Date of 2020 Amendment note under [s
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 222
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deduction allowed** In the case of an individual who is an eligible individual for any month during the taxable year, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by such individual to an Archer MSA of such individual. **(b) Limitations** (1) **In general** — The amount allowable as a deduction under subsection (a) to an individual for the taxable year shall not exceed the sum of the monthly limitations for months during such taxable year that the individual is an eligible individual. (2) **Monthly limitation** — The monthly limitation for any month is the amount equal to 1⁄12 of— (A) in the case of an individual who has self-only coverage under the high deductible health plan as of the first day of such month, 65 percent of the annual deductible under such coverage, and (B) in the case of an individual who has family coverage under the high deductible health plan as of the first day of such month, 75 percent of the annual deductible under such coverage. (3) **Special rule for married individuals** — In the case of individuals who are married to each other, if either spouse has family coverage— (A) both spouses shall be treated as having only such family coverage (and if such spouses each have family coverage under different plans, as having the family coverage with the lowest annual deductible), and (B) the limitation under paragraph (1) (after the application of subparagraph (A) of this paragraph) shall be divided equally between them unless they agree on a different division. (4) **Deduction not to exceed compensation** (A) *Employees* — The deduction allowed under subsection (a) for contributions as an eligible individual described in subclause (I) o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 220
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction an amount equal to the qualified overtime compensation received during the taxable year and included on statements furnished to the individual pursuant to section 6041(d)(4) or 6051(a)(19). **(b) Limitation** (1) **In general** — The amount allowed as a deduction under this section for any taxable year shall not exceed $12,500 ($25,000 in the case of a joint return). (2) **Limitation based on adjusted gross income** (A) *In general* — The amount allowable as a deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer’s modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return). (B) *Modified adjusted gross income* — For purposes of this paragraph, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933. **(c) Qualified overtime compensation** (1) **In general** — For purposes of this section, the term “qualified overtime compensation” means overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed. (2) **Exclusions** — Such term shall not include any qualified tip (as defined in section 224(d)). **(d) Social security number required** (1) **In general** — No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual’s social security number. (2) **Social security number defined** — For purposes of paragraph (1), the term
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 225
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