Expiring Write-offs
EXPIRING WRITE-OFFS
Since congress failed to extend several expiring write-offs and the forms have already sent the forms to the printer, taxpayers will have to use lines for other items assuming the expired write-offs are restored. Accordilng toThe Kiplinger Tax Letter:College tuitiion will go on line 35 (now used for domestic production write-off)Teacher supplies will go on line 23 (Archer MSA deduction line) State sales tax will go on Schedule A, line 5.