Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

What's New This Year


Expired Provisions

Publication 4491, Legislative Extenders is a new lesson being provided in the event that expired provisions are extended for the current tax year.

These provisions were expired at the time this course was published. These provisions have been removed from this revision of Link & Learn Taxes:

  • Discharge of indebtedness on principal residence excluded from gross income of individuals
  • Qualified Charitable Distribution — QCD
  • Adjustments for up to $250 for educator classroom expenses
  • Deduction for qualified tuition and related expenses
  • Deduction for state and local general sales taxes
  • Deduction for mortgage insurance premiums
  • Nonbusiness energy property credit

Publication 4491 includes a lesson on Legislative Extenders which includes provisions that were expired at the time this course was published. Congress may enact additional legislation that will affect taxpayers after this course is published. Any changes will be reflected in Publication 4491-X, VITA/TCE Training Supplement, available in mid-January on