 This is the first page of the form 1040. We're looking at line number 10, adjustments to income from schedule one, line 26. This is page two of that schedule one, part two, where we have the adjustments to income. We're focused on line 12, where we have certain business expenses of reservists performing artists and fee-based government officials. You can see here that we have the attachment of the form 2106, which we'll look at in more detail. And a following presentation. So for tax year 2023, certain business expenses of reservists performing artists and fee-based state or local government officials have specific tax treatments under US tax code notary via form 2106 of schedule one form 1040. Now, if you have been doing taxes for a while, you might be more familiar with form 2106, which could be applicable in a broader array of spectrums. And then they limited it a lot. A few years ago in part, I believe to try to simplify the tax code. So armed forces is gonna be one of these areas, the qualifying performing artists and fee basis state or local government officials. So the general idea would be if you have like a normal W2 type of employee, you're probably not gonna be able to file the form 2106, which in the past you may have been able to use possibly to pull over as miscellaneous deductions on the schedule A, but that is typically not the case. They've reduced it much to the point now where you have very specific uses for the form 2106. Quick recap on the idea of the deductions as we think about these items and why the changes might have taken place. Remember that in an income tax, you would think that the types of things that would normally be naturally deductible are those things that were ordinary and necessary to generate revenue, which is most clearly seen in a business setting. So when you have a sole proprietorship, for example, the schedule C has an income statement, income minus expenses, expenses basically being business type deductions. It would not make sense to tax someone on their gross income. Let's say their gross income was 100,000 rather than the net income because if it took them $80,000 of expenses to make the 100,000, then it only makes sense to tax them on the 20,000 the net income. That's the general idea. But when you have W-2 employee, the assumption generally is that the employer is the one that is responsible for providing the expense type information and therefore you're gonna be taxed on what's on the W-2. Now in the past you can imagine people arguing and saying, hey, look, I have expenses that I'm making above and beyond what my employer is doing. I should get a benefit from that. And you can see how the tax code kind of fluctuates when people make that argument. The problem of course was that only people that itemized would get that benefit because if you put it in the itemized deduction area. So that's kind of the give and take that has happened here. We wanna tax people on the net income but then the W-2 system to simplify things, we basically assume that all the expenses are paid by the employer and then we have the standard deduction, which I guess you can think of as kind of taking care of a standard or flat deduction for everyone. And then we still have these kind of exceptions. All right, armed force reservists. So if you're a member of the reserve component of the armed forces and travel more than 100 miles away from home and connection with your service, you may be able to deduct travel expenses as an adjustment to income on schedule one form 1040 line 12. Now with regards to travel, you might remember a few years back now, it's been a little while now, where if you changed jobs that you might have travel expenses and have a wider capacity for deductibility because of changing jobs, the argument there was that we want to allow people the flexibility to basically change jobs and then once again, they've limited that a lot. And so just you wanna be current on that rule as well. This includes lodging, meals, subject to the standard federal per DM rate and transportation expenses like standard mileage rate, parking fees, ferry fees, tolls, whether you itemize deductions or not. So anytime you have someone that's in the armed forces, then there might be special kind of tax considerations you wanna make sure that you have in place and are aware of. This is another kind of specialty area. You might do taxes specializing in people in the armed forces and be quite aware of these changes in the law that might be specific to them or if you're not a specialized person in that area, it might be somewhere that you might not take on those types of clients just given the more complexity of the returns.