 Oftentimes, I think the military is pretty good at basically reimbursing or paying in some way for some of these costs, in which case you would think you wouldn't get a deduction for it because they have been reimbursed or basically paid for. So when calculating your moving expenses, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. So deductible expenses include costs related to moving household goods and personal effects as well as traveling, including lodging, but not meals to your new home. All right, line 14, looking at the line instructions, moving expenses. You can deduct moving expenses if you are a member of the armed forces on active duty and due to military order, you move because of permanent change of station. So pretty restrictive item there. So use tax topic 455 or C form 3903 for more detail. So the general idea is that most of the questions that come up, people will not qualify for things that they're thinking they might have qualified because of changes to the tax code and never remember in the old rule. All right, line 15, deductible part of self-employment tax. So if you were self-employed and owe self-employment tax, fill in schedule SE to figure the amount of your deduction. The deductible part of your self-employment tax is on line 13 of schedule SE. Now we talked about this a little bit already. We'll go into it in a lot more detail when we get into a sole proprietor schedule C type of business. But just remember, whenever you have a schedule C business, it's going to increase the complexity of your return a lot. So the question is, do you want to take on those type of businesses or do you want to specialize somewhere and not take on those types of businesses? One of the issues you have to deal with with a schedule C business is the fact that they're not paying payroll taxes and they're not being pulled out by the employer payroll taxes being or including social security and Medicare. The IRS wants the self-employed individual to pay social security and Medicare like they would if they were an employee, not only like they were if they were an employee, but the employee and employer portion. That means that in essence your net income on the schedule C will be subject not only to federal income taxes, but also the equivalent of payroll taxes, social security and Medicare. Now the funny thing is that if you were an employee, what happens is you pay social security and Medicare and then the employer pays social security, Medicare or matches because they tried to mirror it to make it look kind of like a 401k situation, even though it's different in a lot of ways, but that's how it looks. So that means that on our side with your sole proprietor, they're going to try to tax you as both the employer and the employee, you are the employee of your own business. Usually if you were a company, you would get to deduct half of that as payroll taxes. So then you would think that you would get to deduct half of it here, so it's the same. So you're not abusing the sole proprietor and having them in a worse tax situation. So you should get to deduct half of the payroll taxes, but you can't deduct them on the schedule C because that would create a circle reference because you use the net income to calculate the taxes. Therefore, half of the self-employment taxes need to be deducted somewhere else and it's on line 15, the deductible part of self-employment tax on schedule one. All right, we'll take a look at an example of that in a future presentation just to get an idea of it, but we'll also look at it in detail when we get to the schedule C. So for self-employed individuals, including small business owners and partners, there are specific retirement plans that offer tax advantages such as an SEP, simplified employer pension plans, simple savings incentive match plan for employees and IRAs and qualified plans like solo 401Ks. So this is another issue that often comes up for sole proprietors. So if you're doing taxes for a sole proprietor, typically you have to deal with more complex returns, but there's also tax planning issues that could come up a lot more readily, especially as that sole proprietor becomes a taxpayer's major source of income. Because if it's just like gig work, they're doing a little bit of work on the side, but their primary income is W2 income, then you might not have as much as this tax planning stuff. But if it's their full source of income, then questions like this come up and that they're saying, hey, look, when I was a W2 employee, I could put money into a 401K plan that was far greater than I can put into an IRA.