What Deductions Can I Claim Without Itemizing?

A tax deduction is an expense subtracted from your income, lowering the amount you pay taxes on. While many people itemize deductions, another category can be claimed even if you don’t. These deductions directly reduce your total reported income and are available to a broader range of taxpayers.

The Standard Deduction Explained

The standard deduction is a fixed dollar amount taxpayers can subtract from their income, determined by filing status, age, and whether you are blind. Each year, you must choose to either take the standard deduction or itemize deductions like mortgage interest and charitable gifts; you cannot do both. Itemizing is beneficial only if your total deductions exceed the standard deduction amount.

For the 2025 tax year, the standard deduction is $15,000 for single filers, $30,000 for married couples filing jointly, and $22,500 for heads of household. These amounts are adjusted annually for inflation. An additional deduction amount can be claimed by taxpayers who are age 65 or older or blind. The majority of taxpayers now take the standard deduction because the amounts were increased by recent tax law changes.

Deductions That Reduce Adjusted Gross Income

Before determining your standard or itemized deduction, you must calculate your Adjusted Gross Income (AGI). AGI is your total gross income minus certain specific deductions. These are often called “above-the-line” deductions because of their placement on the tax form before the AGI calculation line.

Because these adjustments are subtracted from gross income to arrive at AGI, they are available to all eligible taxpayers, regardless of whether you take the standard deduction or itemize. Claiming these deductions is a universal strategy for lowering your tax bill, as a lower AGI can also help you qualify for other tax credits with income limitations.

Common Above-the-Line Deductions

Traditional IRA Deduction

Contributions to a traditional Individual Retirement Arrangement (IRA) may be tax-deductible. If you and your spouse are not covered by a retirement plan at work, you can deduct the full amount of your contribution. If you are covered by a workplace retirement plan, your ability to deduct contributions depends on your modified adjusted gross income (MAGI). The deduction is phased out as your income increases, so you must check the specific income ranges for the tax year.

Student Loan Interest Deduction

You can deduct up to $2,500 of the interest you paid on a qualified student loan during the year. The loan must have been taken out solely to pay for qualified higher education expenses for yourself, your spouse, or a dependent. For the 2024 tax year, this deduction is gradually reduced for taxpayers with a modified adjusted gross income (MAGI) between $80,000 and $95,000 for single filers, and between $165,000 and $195,000 for those married filing jointly.

Health Savings Account (HSA) Deduction

Contributions you make to a Health Savings Account (HSA) are deductible. To contribute in 2025, you must be enrolled in a high-deductible health plan (HDHP). For 2025, an HDHP must have a minimum annual deductible of at least $1,650 for self-only coverage or $3,300 for family coverage. The plan’s maximum out-of-pocket expenses cannot exceed $8,300 for self-only coverage or $16,600 for family coverage. Contributions you make directly to your HSA are claimed as an above-the-line deduction.

Educator Expenses

Eligible educators can deduct up to $300 of unreimbursed business expenses. If two eligible educators are married filing a joint return, they can deduct up to $600, but not more than $300 each. An eligible educator is a K-12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Qualified expenses include books, supplies, and other materials used in the classroom.

Deductible Part of Self-Employment Tax

If you are self-employed, you must pay self-employment tax, which covers Social Security and Medicare taxes. You can deduct one-half of what you pay in self-employment taxes. This deduction is an adjustment to income, not an itemized deduction.

Self-Employed SEP, SIMPLE, and Qualified Plan Contributions

Self-employed individuals and small business owners can set up retirement plans, such as a SEP IRA, SIMPLE IRA, or a solo 401(k). Contributions made to these plans for yourself are deductible as an adjustment to income. The contribution limits vary by the type of plan and are adjusted annually.

Alimony Paid

For individuals who pay alimony under a divorce or separation agreement executed on or before December 31, 2018, the payments are deductible. The recipient of these payments must include the amount as taxable income. For agreements finalized after 2018, alimony payments are no longer deductible by the payer or considered income for the recipient.

Reporting These Deductions on Your Tax Return

Above-the-line deductions are calculated and listed on Schedule 1 (Form 1040), Additional Income and Adjustments to Income. Part II of this schedule is for Adjustments to Income, with separate lines for deductions like educator expenses, the HSA deduction, and student loan interest.

You enter each eligible deduction on its corresponding line and then total the amounts at the end of Part II. This total is then transferred from Schedule 1 to the main Form 1040. Subtracting this figure from your gross income officially calculates your Adjusted Gross Income.