It’s the Sunday before filing. You’re going through the mental list: “Does this count? That?” The preparer asks if you have deductions and you say “no, nothing special,” while your life contains half a dozen expenses the tax code does recognize. You’re not the only one: every year, millions of people overpay simply because they didn’t know something counted.
Here’s the list of the most-forgotten deductions and the rule that decides when they work for you.
First, the golden rule
Before the list, the rule that orders everything: most people take the standard deduction ($16,100 for single filers, $32,200 for married filing jointly in 2026). Deductions that require “itemizing” only help you if, all added up, they exceed that amount.
This divides the list into two groups: deductions that count no matter which method you use (the so-called “above the line” ones), which reduce your income before you choose, and those that only count if you itemize. Let’s start with the first ones, which are the ones most people can use.
The ones that count without itemizing
Half of the self-employment tax. If you work for yourself, half of what you paid in self-employment tax is deductible from your income. It’s automatic once you calculate Schedule SE, but many people don’t know it exists and never verify it. (We have a complete self-employment tax guide with the step-by-step calculation.)
Student loan interest. You can deduct up to $2,500 a year in interest paid on qualified student loans, without needing to itemize. There are income limits that reduce or eliminate the deduction, but if you’re within the range, it’s money almost nobody claims: it simply shows up on your return if you know where to look.
Educator expenses. If you’re a teacher, instructor, counselor, principal, or aide from kindergarten through 12th grade and you work at least 900 hours a year at a school, you can deduct up to $350 in unreimbursed classroom expenses (books, materials, equipment) for 2026. It’s small, but it’s one of the few benefits that doesn’t require itemizing, and thousands of educators leave it on the table every year.
Traditional IRA contributions. Depending on your situation —whether you have a retirement plan at work and your income level—, contributions to a traditional IRA account may be deductible. It’s one of those deductions that rewards twice: you reduce this year’s tax and build your retirement at the same time.
The ones that count if you itemize
Donations to qualified organizations. Cash or goods donations to IRS-recognized charities are deductible, but only if you itemize. Keep the receipts: no proof, no deduction. And verify the organization qualifies: not every noble cause is a deductible organization before the IRS.
Medical expenses exceeding 7.5% of your income. Unreimbursed medical and dental expenses are deductible only in the part that exceeds 7.5% of your adjusted gross income, and only if you itemize. For most people with health insurance, that bar is high; but in a year with a surgery, a long treatment, or large dental expenses, it’s worth doing the math before discarding it.
State and local taxes (SALT). If you itemize, you can deduct state and local taxes paid —on income or on property—, subject to the current cap. For homeowners in high-tax states, this is usually the largest itemized deduction.
The one that no longer exists (for civilians): moving
Here’s the one that generates the most confusion: the moving-expenses deduction, for work, no longer exists for civilians. The 2017 reform suspended it for 2018–2025, and the law passed in 2025 made that suspension permanent. Moving for a new job, on your own as a civilian employee, generates no deduction.
The only exception left: active-duty members of the Armed Forces who move under military orders (and certain members of the intelligence community for official reassignment) keep the deduction. If you’re not one of them, your moving expenses don’t go on the return.
What to do today, in order
- Make your own list: mark each expense of the year that could be deductible, without filtering yet.
- Separate the “above the line” deductions (always count) from the itemized ones (count if they exceed your standard deduction).
- Add up the itemized ones and compare them with your standard deduction: the bigger number wins.
- Keep the receipts for everything you claimed: the deduction without proof is an invitation to problems.
This content is informational and is not tax advice. For your particular case, consult the official sources or an authorized professional.
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