 | Learning Objectives
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When you have completed this chapter, you should understand the following learning objectives (LO):
- Describe the tax rules for student loan interest.
- Be able to calculate the health savings account deduction.
- Determine the deduction for moving expenses.
- Explain the deduction for half of self-employment taxes.
- Discuss the self-employed health insurance deduction.
- Explain the penalty on early withdrawal of savings.
- Be able to calculate the deduction for alimony paid.
- Determine the deduction for educator expenses.
- Be able to calculate the deduction for eligible tuition and fees.
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