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Deduction for clean-fuel vehicles and certain refueling property; Student Loan Deductions * Deduct interest for life of loan Beginning income phase-out range: Single $50,000 MFJ $100,000 2005 ABOVE LINE DEDUCTIONS Qualified teacher expenses deductible for AGI $250 Deduction for clean-fuel vehicles * $2,000 * Currently certified are the 2001, 2002, 2003, 2004 and 2005 Toyota Prius, as well as the 2003 and 2004 Honda Civic Hybrid and Honda Insight years 2000-2004. Qualified Tuition Programs Deduct $3,000 in higher education expenses Beginning income phase-out range: Single $50,000 MFJ $100,000 Student Loan Deductions * Deduct interest for life of loan Beginning income phase-out range: Single $50,000 MFJ $100,000 2004 ABOVE LINE DEDUCTIONS Qualified teacher expenses deductible for AGI $250 Deduction for clean-fuel vehicles * $1,500 * Currently certified are the 2001, 2002, 2003 and 2004 Toyota Prius, as well as the 2003 Honda Civic Hybrid. |
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