 Income tax 2021-2022, certain business expenses of reservists performing artists and free based government officials. Get ready to get refunds to the max diving into income tax 2021-2022. Income tax formula focused in on the adjustments to income which you might hear called the above the line deductions, schedule one deductions, deductions for adjusted gross income, keeping them separate in our minds from the standard deductions and the itemized deductions. The adjustments to income, the above the line deductions are going to be a subtotal, getting us down to the adjusted gross income, the AGI, which is often the number used or at least the baseline number to use to figure out any kind of phaseouts that might be applicable as income goes up, phaseouts related to, for example, deductions and credits, lowering the benefit as basically income goes up. We're focused here on line number 10 of the 1040 adjustments to income from schedule one. This is schedule one, part two, we're looking at line number 12, certain business expenses of reservists performing artists and free basis government officials where you could attach then the form 2106. Now and this of course the total of part two of schedule one flowing through back to the first page of the 1040. Now note that this item here used to be more expansive in the past. So the general idea you want to keep in mind is there used to be something that if you had a different job and you had to move for the job and you had moving expenses that you possibly had a deduction. They restricted that a lot to be this specific kind of more specific type of deduction that is here. Therefore, it doesn't come up nearly as often as it used to what will often happen is people might ask you about that old deduction that they had in their mind that was back you know two years ago or something like that and ask you about it and you'll have to be able to say no, that's much more restrictive. But if you do have someone in these particular areas that might still be applicable, certain business expenses for reservists performing artists and free based government officials. So here we go. Certain business expenses for reservists performing artists and free based government officials including the following deductions online at 12 certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reservist member. So when you're talking about military members, that's often where you have kind of carved out an exception, which is reasonable, but just realize that if you have clients that are going to be military related that you got to keep that in mind and make sure that you're noting that and take care of any kind of differences for that specific profession. Performing art arts related expenses as a related performing artists business expenses of fee based state or local government officials and for details you can see publication 2106. So we won't go into that in detail here we might take a look at it in future presentations. But if you think this is going to be applicable one place you can start your research then go to the iris website look up form 2106 and look up the instructions related to it at irs.gov irs.gov.