2026 Claimable Deductions Without Itemizing

​Many taxpayers claim the standard deduction instead of itemizing on their tax return. However, that does not mean valuable tax deductions are off the table…

​Several deductions remain available even if you do not itemize. These are commonly referred to as “above-the-line” deductions because they reduce taxable income before adjusted gross income (AGI) is calculated.
 
Here are 12 common deductions taxpayers may still qualify for in 2026 without itemizing:
 
1. Traditional IRA Contributions
Eligible taxpayers may deduct contributions made to a traditional IRA, subject to income limitations and retirement plan participation rules.
 
2. Health Savings Account (HSA) Contributions
Contributions to a qualified HSA are generally deductible and can provide triple tax benefits:

• Tax-deductible contributions
• Tax-free growth
• Tax-free qualified medical withdrawals

 
3. Student Loan Interest
Taxpayers may deduct up to a limited amount of qualified student loan interest, subject to income phaseouts.
 
4. Educator Expenses
Eligible teachers and certain educators may deduct unreimbursed classroom expenses up to annual IRS limits.
 
5. Self-Employed Health Insurance
Self-employed individuals may deduct qualifying health insurance premiums for themselves and eligible family members.
 
6. Self-Employment Tax Deduction
Self-employed taxpayers may deduct the employer-equivalent portion of self-employment taxes paid.
 
7. SEP IRA, SIMPLE IRA, and Solo 401(k) Contributions
Self-employed retirement plan contributions can create substantial deductions while helping build retirement savings.
 
8. Alimony Paid (Certain Pre-2019 Agreements)
For qualifying divorce agreements executed before 2019, alimony payments may still be deductible under prior tax law rules.
 
9. Moving Expenses for Active-Duty Military
Certain active-duty military members relocating under military orders may qualify for a moving expense deduction.
 
10. Penalty on Early Withdrawal of Savings
Penalties paid for early withdrawal of CDs or savings accounts may be deductible.
 
11. Jury Duty Pay Repaid to Employer
If jury duty compensation must be turned over to an employer, the amount repaid may be deductible.
 
12. Business Expenses for Certain Performing Artists and Government Officials
A limited group of qualifying taxpayers may deduct unreimbursed business expenses.
 
Final Thoughts
Tax laws contain many deductions that are available even for taxpayers using the standard deduction. Proper planning throughout the year can help maximize available tax benefits and reduce taxable income.
 
If you have questions about which deductions apply to your situation, contact us before year-end planning opportunities pass.