THE HAITIAN TAX ACADEMY · IRS 2024–2025

Ajisteman ak Dediksyon

AGI, standard deduction, adjustments ak depans ki ka diminye taxable income.

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01MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Kijan medical expense deduction lan mache

Konprann ki depans medical ak dental ki ka antre nan itemized deduction lan.

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02MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Pou kiyès ou ka reklame medical expenses?

Revize règ pou taxpayer, spouse ak dependents ki resevwa swen an.

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03MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Medical expenses ki kalifye

Idantifye payments pou diagnosis, cure, mitigation, treatment oswa prevention of disease.

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04MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Medical expenses ki pa deductible

Evite mete cosmetic, general wellness oswa depans ki deja reimbursed nan deduction lan.

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05MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Health insurance premiums kòm medical expense

Detèmine kilè premiums taxpayer la peye ka antre nan itemized medical expenses.

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06MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Transportation ak lodging pou medical care

Dokimante mileage, fares, parking, tolls ak lodging ki konekte ak swen medikal.

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07MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Long-term care ak medical deduction

Konprann qualified long-term care services ak limit sou eligible insurance premiums.

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08MEDICAL EXPENSES · 6 minit · TAX YEAR 2024

Reimbursements, HSA ak FSA sou medical expenses

Evite reklame menm depans lan de fwa lè yon plan oswa account te peye li.

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09CHARITABLE GIVING · 6 minit · TAX YEAR 2024

Ki òganizasyon ki kalifye pou charitable deduction?

Verifye recipient la anvan ou mete yon donation sou Schedule A.

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10CHARITABLE GIVING · 6 minit · TAX YEAR 2024

Cash charitable contributions

Dokimante cash, check, card ak payroll donations bay qualified organizations.

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11CHARITABLE GIVING · 6 minit · TAX YEAR 2024

Nondonasyon property ak Form 8283

Detèmine fair market value, basis ak reporting pou donated property.

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12CHARITABLE GIVING · 6 minit · TAX YEAR 2024

Donation plis pase $5,000 ak appraisal

Konprann qualified appraisal ak signatures ki nesesè pou gwo noncash contributions.

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13CHARITABLE GIVING · 6 minit · TAX YEAR 2024

Volunteer expenses pou yon charity

Reklame kèk unreimbursed out-of-pocket costs san bay value pou tan volunteer la.

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14CHARITABLE GIVING · 6 minit · TAX YEAR 2024

Donation lè taxpayer resevwa yon benefit

Kalkile deductible portion yon ticket, dinner, membership oswa lòt quid-pro-quo payment.

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15CHARITABLE GIVING · 6 minit · TAX YEAR 2024

AGI limits sou charitable deductions

Aplike percentage limits selon property, recipient ak kalite contribution lan.

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16CHARITABLE GIVING · 6 minit · TAX YEAR 2024

Kilè donation deductible ak ki records pou kenbe

Konekte date of contribution lan ak payment method epi konsève prèv ki mande yo.

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17HOME OFFICE · 6 minit · TAX YEAR 2024

Exclusive ak regular use test pou home office

Verifye si yon pati kay la itilize sèlman epi regilyèman pou business.

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18HOME OFFICE · 6 minit · TAX YEAR 2024

Principal place of business test

Detèmine si home office la sèvi kòm administrative oswa management center business la.

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19HOME OFFICE · 6 minit · TAX YEAR 2024

Separate structure sou property kay la

Konprann règ pou studio, garage oswa workshop ki pa tache ak dwelling lan.

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20HOME OFFICE · 6 minit · TAX YEAR 2024

Actual-expense method pou home office

Allocate direct ak indirect expenses selon business-use percentage.

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21HOME OFFICE · 6 minit · TAX YEAR 2024

Simplified method pou home-office deduction

Sèvi ak prescribed rate ak allowed square footage olye actual expense allocation.

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22HOME OFFICE · 6 minit · TAX YEAR 2024

Income limit sou home-office expenses

Konprann poukisa kèk allocable expenses pa deductible nèt nan current year.

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23HOME OFFICE · 6 minit · TAX YEAR 2024

Depreciation sou business part of home

Kalkile depreciable basis san mete land epi aplike business percentage.

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24HOME OFFICE · 6 minit · TAX YEAR 2024

Daycare ak storage exceptions

Revize exceptions ki ka pèmèt deduction menm lè space la pa exclusive.

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25DEPRECIATION · 6 minit · TAX YEAR 2024

Ki property ou ka depreciate?

Teste ownership, business or income-producing use, useful life ak expected duration.

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26DEPRECIATION · 6 minit · TAX YEAR 2024

Placed-in-service date

Idantifye dat asset la pare epi disponib pou intended business use li.

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27DEPRECIATION · 6 minit · TAX YEAR 2024

Basis pou depreciation

Kalkile cost oswa lòt basis epi retire personal-use ak nondepreciable portions.

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28DEPRECIATION · 6 minit · TAX YEAR 2024

MACRS property classes ak recovery periods

Mete equipment, vehicles, furniture ak real property nan bon class life.

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29DEPRECIATION · 6 minit · TAX YEAR 2024

Half-year, mid-quarter ak mid-month conventions

Chwazi convention ki detèmine pati deduction nan premye ak dènye ane yo.

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30DEPRECIATION · 6 minit · TAX YEAR 2024

GDS ak ADS depreciation methods

Konpare general depreciation system ak alternative depreciation system.

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31DEPRECIATION · 6 minit · TAX YEAR 2024

Section 179, bonus ak regular MACRS

Chwazi epi aplike twa mekanis cost recovery yo nan bon lòd.

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32DEPRECIATION · 6 minit · TAX YEAR 2024

Lè depreciated property vann oswa retire

Sispann depreciation epi kalkile gain, loss ak potential recapture.

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33FORM 8829 · 6 minit · TAX YEAR 2025

Kiyès ki itilize Form 8829?

Detèmine lè Schedule C filer sèvi ak actual expenses pou business use of home.

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34FORM 8829 · 6 minit · TAX YEAR 2025

Business-use percentage kay la

Kalkile business area sou total area oswa sèvi ak yon lòt reasonable method.

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35FORM 8829 · 6 minit · TAX YEAR 2025

Direct ak indirect expenses sou Form 8829

Klasifye repairs, insurance, utilities, rent ak lòt home costs.

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36FORM 8829 · 6 minit · TAX YEAR 2025

Mortgage interest ak real-estate taxes sou Form 8829

Allocate expenses ki ta ka deductible menm san business use la.

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37FORM 8829 · 6 minit · TAX YEAR 2025

Casualty losses nan home-office calculation

Revize treatment direct ak indirect casualty losses ki gen rapò ak kay la.

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38FORM 8829 · 6 minit · TAX YEAR 2025

Depreciation of home sou Form 8829

Kalkile business basis building lan, san land, ak correct recovery method.

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39FORM 8829 · 6 minit · TAX YEAR 2025

Expense limit ak carryover sou Form 8829

Swiv disallowed operating expenses ak depreciation lè business income pa sifi.

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40FORM 8829 · 6 minit · TAX YEAR 2025

Form 8829 records lè kay la vann

Konsève cumulative depreciation ak business-use history pou disposition future la.

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41AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

AGI, taxable income ak poukisa diferans lan enpòtan

Kijan total income, adjustments, deductions ak QBI mennen soti nan gross income rive taxable income.

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42AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Educator expenses adjustment pou 2025

Kiyès ki eligible, ki depans ki kalifye ak dokiman yon educator dwe kenbe.

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43AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Health Savings Account: deduction ak Form 8889

HSA eligibility, contributions, employer amounts, distributions ak qualified medical expenses.

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44AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Student loan interest deduction

Qualified student loan, legally obligated borrower, phaseout ak Form 1098-E.

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45AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Traditional IRA deduction pou 2025

Contribution limits, workplace plan, modified AGI, spouse rules ak deadline.

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46AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Deduction pou yon pati self-employment tax la

Kijan Schedule SE kalkile tax la epi Schedule 1 bay adjustment ki asosye a.

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47AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Standard deduction amounts pou 2025

Montan 2025 yo: $15,750 Single/MFS, $31,500 MFJ/QSS ak $23,625 Head of Household.

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48AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Additional standard deduction pou age 65 oswa blindness

Kijan birth date, filing status, spouse eligibility ak blindness ogmante standard deduction.

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49AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Kilè pou itemize deductions sou Schedule A

Konpare medical, taxes, interest, charitable gifts ak casualty items ak standard deduction.

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50AJISTEMAN AK DEDIKSYON · 7 minit · TAX YEAR 2025

Charitable contributions: prèv ak limitations

Cash gifts, noncash property, qualified organizations, acknowledgments ak appraisal rules.

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