| IF you are looking for more information about the deduction for... | THEN see... | 
                              
                                 | Certain business expenses of reservists, performing artists, and fee-basis officials | Chapter 26. | 
                              
                                 | Contributions to a health savings account | Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. | 
                              
                                 | Moving expenses | Publication 521, Moving Expenses. | 
                              
                                 | One-half of self-employment tax | Chapter 22. | 
                              
                                 | Self-employed health insurance | Chapter 21. | 
                              
                                 | Payments to self-employed SEP, SIMPLE, and qualified plans | Publication 560, Retirement Plans for Small Business. | 
                              
                                 | Penalty on the early withdrawal of savings | Chapter 7. | 
                              
                                 | Contributions to an Archer MSA | Chapter 21. | 
                              
                                 | Reforestation amortization or expense | Chapter 9 of Publication 535, Business Expenses. | 
                              
                                 | Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans | Publication 525, Taxable and Nontaxable Income. | 
                              
                                 | Expenses from the rental of personal property | Chapter 12. | 
                              
                                 | Certain required repayments of supplemental unemployment benefits (sub-pay) | Chapter 12. | 
                              
                                 | Foreign housing costs | Chapter 4 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. | 
                              
                                 | Jury duty pay given to your employer | Chapter 12. | 
                              
                                 | Contributions by certain chaplains to Internal Revenue Code section 403(b) plans | Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. | 
                              
                                 | Attorney fees and certain costs for actions involving certain unlawful discrimination claims | Publication 525. | 
                              
                                 | Domestic production activities deduction | Form 8903. |