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Some Tax provisions that expired have been extended by recent legislation. Taxpayers may still benefit from:

Exclusion from gross income of discharge of indebtedness on qualified principal residence.
Mortgage insurance premiums treated as qualified residence interest to be deducted on Schedule A.
Medical expense deduction for expenses in excess of 7.5% of adjusted gross income.
Above-the-line deduction for qualified tuition and related expenses.

Most of these extended provisions are set to expire December 31, 2020. For more information: https://www.irs.gov/forms-pubs/legislative-impact-on-tax-forms

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