Quick answers. Each one links to the page that owns the full explanation.
Which years do the new deductions cover?
Tax years 2025 to 2028, claimed in the filing seasons of 2026 through 2029. After 2028 they sunset unless Congress extends them. The timeline lays out the dates.
Do these deductions lower my AGI?
No. The Schedule 1-A total goes to Form 1040 line 13b, below the AGI line, so the deductions reduce taxable income, not adjusted gross income. See the Schedule 1-A guide.
Will they increase my refund dollar for dollar?
No. A deduction lowers the income that is taxed; the saving is the deduction times your marginal rate. A $3,000 deduction at a 22 percent marginal rate saves about $660 of tax. Deduction vs credit explains why this site never guesses your rate.
I am married and file separately. What can I claim?
The car loan interest deduction, at the $100,000 threshold. Tips and overtime both require joint filing when you are married.
Does my state have the same rules?
These pages cover federal law. States decide separately whether to follow the new federal deductions and set their own 1099 reporting thresholds, some lower than federal. Check your state revenue department for its position.
My employer never reported my overtime in 2025. Is it lost?
No. 2025 was a transition year: IRS Notice 2025-69 let employees establish the amount from paystubs and other reasonable records. From 2026 the W-2 code TT figure controls, which is what the reconciliation tool is for.
Where do I start?
With the tool for your situation from the homepage, or the plain-English guide if you want the whole picture first.