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Above-the-line deduction

A deduction subtracted from income before calculating adjusted gross income; it generally does not require a taxpayer to itemize deductions.

Unreimbursed expenses

Costs the taxpayer paid that were not paid back by an employer or another party.

Joint return

A tax return filed jointly by a married couple.

Safe harbor

A rule that gives taxpayers a simpler way to meet a requirement, such as documenting expenses.

Inflation adjustment

A change to a dollar limit to account for changes in the cost of living.