Tax Deduction Checklist Generator

Above-the-Line (take regardless): Student loan interest (if applicable), HSA contributions (up to $8,300 family), 50% self-employment tax deduction, SEP-IRA or Solo 401(k) contributions. Itemized Deductions to calculate: mortgage interest + property taxes, state income taxes (SALT cap $10,000), charitable donations ($1,200 — need receipts). Home office: calculate square footage ratio — deductible against freelance income. Commonly missed: Child & Dependent Care Credit (up to $6,000 in care expenses), QBI deduction (20% of qualified freelance income). Recommendation: Run both standard ($29,200 MFJ) vs. itemized totals — choose whichever is higher.