Get in touch with our friendly customer service team members. The EO does not generally have to withhold or pay any taxes on payments to independent contractors. 29, 2023. C. . A standard deduction is a simpler, easier-to-use alternative to itemized deductions, in which you calculate and list specific expenses, such as mortgage interest, medical expenses, or charitable. Flexible. Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $12,600 from repairing cars. Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $12,600 from repairing cars. $392,600 c. Work Clothing. Qualified Education Expenses for Education Credits. ; Line 25600 – Additional deductions: Adult basic education tuition assistance Find out if you can claim a deduction for your adult basic education, whether. Jackson's standard deduction is $2,300 [(earned income + $300) > $850). Regularly treat the pool with the correct amount of chemicals. S. Red and yellow flag indicating a bathing area patrolled by lifeguards. The Bottom Line. They’ll expire in 2025 unless Congress moves to keep some or. So if you make $10,000, you’ll need to pay $1,530 in self-employment tax. Standard deduction increased. You can deduct contributions for flood relief, hurricane relief, or other disaster4. If you claim a deduction of more than $500 for an article of clothing, or a household item, that is not in good used condition or better, you must attach the appraisal. – Purchasing protective clothing and. 22 = $220,000 tax withholding on first million. – Dry cleaning of uniforms unfit for washing. Jill’s gross income is: D. This is the bare minimum situation and doesn’t include other expenses such as food or tolls. However, 50% of what you pay in self-employment tax is deductible. Tax filing deadline: April 15, 2024, is the big tax deadline for all federal tax returns and payments. Except in very limited circumstances, gym fees and other fitness expenses (such as skipping ropes, weights and other fitness equipment) are private expenses. Expenses include everything from business cards and advertisements to logo design. Some lifeguard training courses teach you to work in various settings, while others expand on skills for specific. Deductions for the cost of a working with children check if you currently work with children. Here are the current deducton amounts: Tax year 2020: $12,400 (single) & $24,800 (married, filing jointly) Tax year 2021: $12,550 (single) & $25,100 (married, filling jointly) Just for filing a tax return in 2021 for 2020, the “standard deduction” reduces your taxable income by up to $24,800. See 50% Limit in chapter 2 for more information. Tax Focus is a Registered Tax Agent and Certified Public Chartered Accountant. ) The taxpayer must furnish more than half the cost of maintaining the household, b. Making the most of all your available tax deductions can save you hundreds—even thousands—of dollars at tax time. This is a newer self-employment deduction. Rule #6: Gifts under $4 are exempt from the client gift limit. As for things like linens, they tend to retain very little value after they’ve been used. Explanation: a. tax deductions for lifeguards Meals and Travel. For 2022, that’s $0. 2 percent of your income to the U. Lifeguards are trained in swimming and. Feedback Check My Work The standard deduction is the sum of two components: the basic standard deduction and. tax code provides a tax deduction for certain work-related training and education expenses. Certain taxpayers, however, are not allowed to claim any standard deduction, and the standard. Tax Tip 2022-44, March 22, 2022 — Members of the military may qualify for tax benefits not available to civilians. reported on a W-2 form, the kiddie tax doesn’t apply, so that gig as a camp counselor or lifeguard is in the clear. You can write off the cost of most business-related equipment and office supplies on your taxes. Standard deduction increase: For tax year 2023, the standard deduction increased to $13,850 for single. The EO does not generally have to withhold or pay any taxes on payments to independent contractors. 0 (4 reviews) 16. Loretta is 18. F. Upon payment of the security guards salaries, the Security Agency shall record the same as follows: Debit: Due to Security Guards P 14,179. DCR is offering an early sign-on bonus of $500 to candidates who submit a complete lifeguard application by Monday, May 1, 2023, and $250 for. Prison officers may also be entitled to general tax deductions that are not work specific, such as investment deductions or car expenses deductions. 🩳 Lifeguard uniform Write it off using: Schedule C, Box 27a Swimsuits, T-shirts, and other uniform items required for the job are tax-deductible. Jason, age 16, has income as follows: $675. Fact Sheet #17J: First Responders and the Part 541 Exemptions Under the Fair Labor Standards Act (FLSA) Revised September 2019. If your association requires the help of an HOA management company, Cedar Management Group is your best option. Classify each of the following expenditures as a deduction FOR AGI, a deduction FROM AGI, or not deductible. Amount can not exceed the basic deduction plus. $182,950 For each of the following cases, indicate the filing status for the taxpayers) for 2010 using the following legend: A - Single B - Married, filing a joint C - Married, filing separate returns D - Head of household E - Qualifying widow(er) a. A lifeguard is a rescuer who supervises the safety and rescue of swimmers, surfers, and other water sports participants such as in a swimming pool, water park, beach, spa, river and lake. Tax Deduction. In 2011, Jill had $7,400 of income, which consisted of $6,000 in wages earned during the summer as a lifeguard, and $1,400 interest on a savings account. You can learn to work with others in nearly any other job environment, and teamwork takes on a greater role when the safety of others is on the. The standard deduction allowed for 2020 is $1,100 for dependents, except for widows who are over 65 years old, who have. However, if you work outside all day at a building. 2% of your taxable military pays. b. Generally, the EO must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. age 18, has income as follows: $600 cash dividends from investing in stock and $4,700 from working as a lifeguard at a local pool. The Tax Cuts and Jobs Act (TCJA) made a lot of changes to the tax code when it went into effect in 2018. According to the New York State Department of Labor, the median salary for lifeguards in the Finger Lakes region is $25,610. 22 = $220,000 tax withholding on first million. File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, prizes and awards, other income payments, medical and health care payments, and crop insurance. 10-2022) Catalog Number 66216W Department of the Treasury Internal Revenue Service Fringe Benefit GuideThe U. Commissioner - Exotic dancer Chesty Love challenged the IRS in Tax court and won. Curtis, age 18, has income as follows: $700 interest from a certificate. They can use the VITA/TCE locator tool to find a site near them. Because their income is the same, what causes the difference in the amount of the standard deduction?, Compute the 2021 standard deduction for the following taxpayers. Enter the Lifetime Learning Credit. 5 percent of your adjusted gross income are deductible. Mia pays alimony to Bill. ☀️ Sunscreen & protection Write it off using: Schedule C, Box 27a You can write off items you use for sun protection on the job,. $2,007 In response to the competitive job market and the widening skills gap, many employers are choosing to develop needed job skills by investing in training for current employees or offering training. a. Some of the most commonly overlooked deductions involve working from home expenses, depreciation and self education. This is your chance to set your opportunity apart from the competition and sell yourself to potential employees. Since having excellent swimming abilities is the main prerequisite for a lifeguard, working on this skill can help you succeed. If your entire home is 2,000 square feet, you can only deduct 20% of your mortgage payments, insurance, utilities, repairs, and so on. 5% of your adjusted gross income. This income is taxed at your individual income tax rate. Health savings account deduction. In general, entry-level lifeguards can expect to earn between $8. Administrative & Clerical employees. The United States, you may have heard, is in a lifeguard shortage. The federal income tax rates for 2022 are: 10%, 12%, 22%, 24%, 32%, 35%, and 37%, depending on. , T/F -- Taxpayers are. What is the tax rate for H1B visa holders? Your income level will determine the rate at which you are taxed. The IRS announced that the amounts paid for personal protective equipment (PPE) like masks and hand sanitizer with the primary purpose of preventing the spread of coronavirus can be claimed as a medical expense deduction. Here are 17 tax deductions for actors, musicians, and other performers you should be keeping track of throughout the year. Deduction for Military Basic Pay. 5%pa (if in a rental property). 5. S. 1. 00 of income over $15,000, the maximum subtraction is reduced by $1. In the Manitoba tax deductions table, the provincial tax deduction for $1,020 weekly under claim code 1 is $68. “The depreciation, which is an awkward word, but that’s a way to use for cars or furniture if you’re working from home or self education, expenses are linked to that as well. Deduction under section 80E against aggregate income (gross total income) Interest schedule from the bank or financial institution: Standard deduction and staff benefits from the employer: Apart from the above tax exemptions and deductions claimed by an employee, the employer also allows a standard deduction to every employee. Jason, age 16, has income as follows: $675 interest on a bank savings account and. . Sara’s total tax deduction is $163. lifeguards. For the most part, employers are supposed to withhold 6. Mileage: Keep track of all your business-related trips. Our occupation and industry guides help you to complete your tax return, use these guides to: work out what income and allowances to declare. If you need advice, contact us at info@personaltaxspecialists. Social Security deductions are 6. You must complete Section B of Form 8283 for each item or group of similar items for which you claim a deduction of over $5,000. Amount: Up to $5,000. listed stocks & ETFs*. Different tax brackets, or ranges of income, are taxed at different rates. b. S. Labor Code § 4850 provides first responders and public safety officers with up to 1 year (52 weeks) of their full salary when they are injured on the job and placed on temporary disability. California State Tax 2022-2023. Audited by. A short walk between offices, for example, is not considered significant enough exposure. Wi-Fi bill. That means an owner of a C-Corporation, S-Corporation, P. This includes expenses such as swimwear, hats, sunglasses, sunscreen, first aid kits,. This would add another $444. 49. Combat Pay. Manage your tax deductions, keep track of payments and organize your finances--all in one place. Reducing your AGI lowers the amount of tax money you owe the IRS. In each case, assume that the taxpayer is claimed as. Speak with your accountant for the best advice on claiming your pet for tax purposes. 5 hours of in-person. It's actually part of the Consolidated Appropriations Act of 2021, which bundled together a number of COVID relief measures. Up to $25,000 includes amounts. 2% of your income for Social Security tax, but that only applies to income up to $147,000, meaning the maximum Social Security tax you could pay in 2021 is $9,114. Call 1-800-Red-Cross to learn more about the best lifeguard training available in the nation. Taylor's taxable income for 2020 is $1,210. “We have raised wages at all. The 2020 return (Line 18) is the first year this deduction may be claimed. Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $12,600 from repairing cars. To a maximum of 5,000 business kilometres per car (Deductions are only applicable to cars)Amount of the Standard Deduction a. Enter as "other expenses" and identify it as education or training. A corporation may deduct qualified contributions of up to 25. Maintain all records and receipts for 5 years from the date you lodge your return. What is George's taxable income for 2019?, In 2019,. 19. Participants in 401(k)s can claim a tax deduction for an IRA contribution if they earn less than $83,000 ($136,000 for couples), and the deduction is phased out for those earning more than $73,000. au. Follow our easy steps to avail enormous tax deductions. Multiplying this by 7. What are tax deductions? A tax deduction or tax write-off lowers your taxable income and thus reduces your tax liability. Credits. The expenses must exceed 7. Cash contributions to most charitable organizations qualify. 🩳 Lifeguard uniform Write it off using: Schedule C, Box 27a Swimsuits, T-shirts, and other uniform items required for the job are tax-deductible. This also applies if you are in a Qualified Hazardous Duty Area. Business equipment and supplies. For 2022 returns, the standard deduction is $12,950 for single filers, $19,400 for head of household, and $25,900 for married taxpayers filing jointly. You must complete Section B of Form 8283 for each item or group of similar items for which you claim a deduction of over $5,000. Write it off using: Schedule C, Box 25. 1 of 4. So if you made $50,000 of taxable income in 2022 but you qualify for $3,000 in. Contact us at (877) 252-3327 or email us at [email protected] 2: If your income was $3,200, your standard deduction would be: $3,600 as the sum of $3,200 plus $400 is $3,400, thus greater than $1,250. When you make state and local tax payments, including sales tax, real estate tax, property tax, and local and state income tax, these are generally deductible from your federal income. ambulance crews, probation officers, forestry workers, lifeguards and others. HSA tax advantages. A short walk between offices, for example, is not considered significant enough exposure. “We have raised wages at all. 00 per hour, while more experienced lifeguards can earn up. Mattie, age 18, has income as follows: $600 cash dividends investing in stock and $4,700 from working as a lifeguard at a local pool. Expenses you can claim include your accommodation, meals and expenses which are incidental to the travel (incidentals). So if you make $10,000, you’ll need to pay $1,530 in self-employment tax. The qualified medical expenses are based on your Adjusted Gross Income (AGI). For tax year 2022, the base standard deductions before the bonus add-on for older adults are: $25,900 for married taxpayers who file jointly, and qualifying widow (er)s. Even though filing isn’t required for the person who earned less than $12,200, it. Most credits are divided into two types: refundable or nonrefundable. In addition, you can only deduct unreimbursed medical expenses that exceed 7. This worksheet allows you to itemize your tax deductions for a given year. Deductions for senior living expenses. Agency fees, commissions and payments. Qualified, unreimbursed medical expenses above 7. $4,005; Third Year. Medicare taxes are 1. There is a wide range of deductions you can claim as a guard or security employee, such as: Car expenses if you have to drive between jobs during your work day (for example, from your security day job at a warehouse to your night job as a bouncer at a nightclub) The cost of buying, repairing and cleaning any clothing items that are distinctive. C. That’s the 2024 regular standard deduction of $29,900 for married taxpayers filing joint returns, plus three additional standard deductions at $1,550 apiece. If you are 65 or older, you get an additional $1,750. You need internet to do your job! Keep reading for a comprehensive list of write-offs that most security workers can claim to save money on their taxes. This rate is adjusted for inflation each year. This usually only applies when the move is due to a permanent change in station. See Deductions of More Than $500,000, earlier. The alternative to those is a points deduction. Also make sure you have the correct records for each of your claims. However, if you claim over $300 you need proper substantiation for all of the amount including the first $300. Section 143. Since Johnny earned $10,000, his standard deduction is $10,400 for the year. You can deduct contributions for flood relief, hurricane relief, or other disasterFor tax year 2022 (what you file in early 2023), the standard deduction is $12,950 for single filers, $25,900 for joint filers and $19,400 for heads of household. The standard deduction allowed for 2020 is $1,100 for dependents, except for widows who are over 65 years old, who have a higher standard deduction. The basic standard deduction is based on filing status. Generally, these are the costs of doing business. While tax deductions lower your taxable income, tax credits cut your taxes dollar for dollar. . Right. Example: If you received a $2 million bonus, you'd pay $590,000 in federal tax withholding: $1,000,000 x . This article provides an overview of the tax deductions for lifeguards in Australia. Medical Expense Deduction. Information about Publication 502, Medical and Dental Expenses, including recent updates and related forms. Try a 7-day free trail here. In tax law, a standard deduction reduces the taxable portion of your income by a fixed dollar amount, lowering your overall tax liability. If you paid a daycare center, babysitter, summer camp, or other care provider to care for a qualifying child under age 13 or a disabled dependent of any age, you may qualify for a tax credit of up to 35 percent of qualifying expenses of $3,000 ($1,050) for one child or dependent, or up to $6,000 ($2,100) for two or more children or dependents. He has to pay 15. The greater of their earned income ($500) plus the added $350 or the standard deduction $1,000. With the passage of the Tax Cuts and Jobs Act of 2017, a number of popular tax deductions were either eliminated or limited. floating. You can deduct the cost of any medical expenses related to the person you care for, including prescription medication, medical aids, and supplies. The IRS only considers certain kinds of income, known as taxable income. These include: Bad business debts Advertising costs Legal and professional fees Rental fees Transportation costs Self-employed security specialists are required to pay self. The $25,000 hazard pay proposal calls for essential workers to be paid a $13 an hour hazard pay bonus until they receive “up to” $25,000 total in hazard pay. According to TurboTax, medical expenses are only deductible to the extent that they exceed 7. 8. Most H1B visa holders pay between 20-35% of their income. 🩺 Medical supplies Write it off using: Tax deductions for security specialists If you work in security or asset protection or as a correctional officer, the money you make providing security services may be considered income from self-employment. 4 percent and is split between you and your employer. Contributions to a qualified retirement plan such as a traditional 401 (k) or 403 (b). But what about your tax bills? If you do them the. As a member of the military, you cannot be charged more than 6% a year on any money you may have owed the IRS before you entered military service. $284,500 b. Tip #3. Military personnel stationed inside or outside Virginia may be eligible to subtract up to $15,000 of military basic pay received during the taxable year, provided they are on extended active duty for more than 90 days. These can be made by check, credit card or even payroll deduction through your employer. Some are offering free training, which takes 25 to 40 hours. Startup costs. In each case, assume that the taxpayer is claimed as another person's dependent. The COVID-19 outbreak has placed greater focus on the importance of PPE for frontline health workers and anyone working in a job that requires close human contact, and all occupation specific clothing or equipment required for these roles is eligible as tax deductions. Credits can reduce the amount of tax you owe or increase your tax refund. X b. You can only take this $5,000 deduction if your total startup costs are $50,000 or less. This second rule can make it pretty hard to claim clothing write-offs. For Tax Year 2021. A tax deduction decreases your taxable income. Ultimately, a lifeguard’s main goal is to create a safe environment for everyone to enjoy recreational activities in and around the water. If you're a freelancer, don't miss out on these important business deductions that may. . For 2022, the maximum amount that can be excluded from an employee’s income through a dependent care assistance program is $5,000 ($2,500 if married filing separately). Question: Determine the amount of the standard deduction allowed for 2023 in the following independent situations. If you are married filing a joint return, the standard deduction is $24,000. 16, 2023 — The Internal Revenue Service today reminded individual retirement arrangement (IRA) owners age 70½ or over that they can transfer up to. The lifeguard captain earned $368,668 in 2019, which was the second highest-paid salary in the county at the time. Jason, age 16, has income as follows: $675. You can use this form if you are age 65 or older at the end of 2022. Temporary 100% deduction of the full meal portion of a per diem rate or allowance. However, if your modified adjusted gross income (MAGI) is less than $80,000 ($160,000 if filing a joint return), there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher. floating. Sam's standard deduction for the year is $1,100, and Abby's is $7,970. The basic standard deduction is based on filing status. For example, if your total medical expenses for diabetes and other health-related issues cost $3,800, you can claim a $50. Here’s how to become a. Plans. For 2018, the maximum elective deferral by an employee is $18,500, and for the 2019 tax year this is. The standard deduction for 2023 has been increased for all filers and is: Single or Married Filing Separately—$13,850, up $900 from 2022. 1. Uniform for lifeguards Write it off using: Schedule C, Box 27a Expenses related to the. Train to be a lifeguard with the American Red Cross. Married, filing jointly: $27,700. Secret Union Dues Scheme Has Been Illegal for 45 Years Marshall, Savas, and their fellow lifeguards are now petitioning the Supreme Court of the United States to hear their case, arguing CSLEA bosses’ restrictive arrangement. Buy PPE for lifeguards online through The Lifeguard Store today. A nationwide shortage of lifeguards has water parks, camps and municipalities scrambling to hire thousands to staff swimming pools, lakes and beaches. Similar to 2022, cash contributions in 2023 can make up 60% of your AGI. IR-2023-156, Aug. Determine the amount of the standard deduction allowed for 2023 in the following independent situations. Zippia's data science team found the following key facts about certified lifeguards after extensive research and analysis: There are over 53,734 certified lifeguards currently employed in the United States. Personal aquatic survival skills include: sculling. They are trained to understand water safety and ensure safe practices are adhered to by enforcing rules. Our tax deduction lists are written by our qualified and experienced accountants and show you all of the tax deductions you can claim in your specific industry. You can't always claim your education expenses as a business deduction. If you receive a very large bonus—over $1 million—you'll likely have 22% federal tax withheld on the first million, then 37% on the amount of the bonus above the first million. Lucy, age 15, has income as follows: $400 cash dividends from a stock investment and $500 from grooming pets. This lowers the amount of money you pay taxes on and reduces your tax bill. The limit for appreciated assets in 2022 and 2023, including stock, is 30% of your AGI. Every service member is automatically signed up for the maximum amount of SGLI coverage but can elect a lower. Mattie, age 18, has income as follows: $600 cash dividends from investing in stock and $4,700 from working as a lifeguard at a local pool. c. Deduction over $5,000. You figure your deduction for real estate taxes on your home as follows. The form generally mirrors Form 1040. Some of the jobs where this happens are for lifeguards, tradies, construction workers, farmers, and road workers. There’s a nationwide shortage of certified lifeguards to protect pools, beaches and water parks. 07:49. $_____fill in the blank 2 C. $2,007In response to the competitive job market and the widening skills gap, many employers are choosing to develop needed job skills by investing in training for current employees or offering training. Some are offering free training, which takes 25 to 40 hours. b. Most are temporary, however. For example, in 2009 the standard deduction amount for a married couple filing jointly was $11,400. Sometimes, even with qualified. Here's a step-by-step guide to follow to earn your certification so you can be eligible for lifeguard roles: 1. Kingsley v. Closely monitoring activities related to the pool area, identifying any safety issues throughout shift. However, if you work outside all day at a. The U. To get the deduction, you must be working. But there's still training to be done. Deductions for the cost of a membership, accreditation or annual practising certificate you need to work in your field. Educator expense deduction. If $125 worth of those premiums relate to your income protection, and $75 relate to life insurance in case of death then only $125 per month would be assessable for tax deductions. The correctional officers’ union has been in court since 2019, when the Republican governor’s administration abruptly stopped payroll deduction when the labor agreement covering guards expired. Consider following these steps to improve the skills that can help you operate successfully as a lifeguard: 1. 45% of your taxable military pays. 2. Find your job in the dropdown above, and we’ll show you the write-offs you can claim at tax time. Maintain all records and receipts for 5 years from the date you lodge your return. The amount depends on your filing status. items that cost $300 or less and don't form part of a set you can claim an immediate deduction. $284,500 b. In addition, $2. Taylor's standard deduction for 2020 is $5,550. g. The size of your tax deduction depends on your premium, your taxable income and the rate of tax you pay. Keep reading for a comprehensive list of write-offs that most security professionals can claim to save money on their taxes. full-time, year-round lifeguards employed by a first-class county in California, or by the City of San Diego. This can include legal fees, employee training, and market research. Study with Quizlet and memorize flashcards containing terms like In 2019, George is 21 years old. Mileage: Keep track of all your business-related trips. In order to work as a correctional officer, you have to ensure the safety and protection of those around you. $12,950 for single taxpayers and married taxpayers who file separately. Jill’s standard deduction is: Here's one special consideration to keep in mind: In the 2022 tax year, any business meals you get at restaurants are 100% tax-deductible. Life insurance policy owned by an employee. 2% of your income for Social Security tax, but that only applies to income up to $147,000, meaning the maximum Social Security tax you could pay in 2021 is $9,114. First Year. The 10 Best Freelancer Tax Deductions. Standard deduction increased. Study with Quizlet and memorize flashcards containing terms like Sam and Abby are dependents of their parents, and each has income of $7,620 for the year. Tip #3. The standard deduction allowed for Curtis, age 18, is $1,100. You can claim the standard deduction, which is a fixed amount based on your filing status. Dafashy for medical services rendered. Relationship tests. First, decide what lifeguard certification program you want to pursue. The standard deduction for married couples filing jointly for tax year 2023 rises to $27,700 up $1,800 from the prior year. Publication 502 explains the itemized deduction for medical/dental expenses claimed on Schedule A (Form 1040), and the health coverage tax credit claimed on Form 8885. d. There may be deductions available for business animals if the animal lives at the. Treasury Department and IRS today released for publication in the Federal Register proposed regulations concerning the statutory disallowance rule. Hess v. The city’s lifeguard requirements are similar to those at state-run beaches in Long Island, where lifeguards must be able to swim 100 yards in 75 seconds or less to prove they have the strength. a. He is a full-time student at the University and is claimed as a dependent by his parents. 00 including benefits. 655. Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $12,600 from repairing cars. Training options feature three core courses which can be customized with a variety of optional add-on modules: Shallow Water Lifeguarding (water up to 5’, 6’ and 7’ deep) Aquatic Attraction Lifeguarding (water up to 3' deep) A 2-year certification. Because he earns over $3,950 his parents cannot claim him as a dependent on their return. COMPARE OFFERS. Seminars, conferences and training courses. The standard deduction is $13,850, so the taxpayer needs an additional $5,850 in itemized deductions, such as mortgage interest or state and local taxes, to be able to claim the charitable tax. basic swimming skills. Study with Quizlet and memorize flashcards containing terms like Sam and Abby are dependents of their parents, and each has income of $7,620 for the year. $25,100 for married couples filing jointly. Determine what kind of lifeguard certification you want. We welcome the chance to help you find the right PPE items to keep your lifeguards safer in and out of the water. A lifeguard (United States) on patrol during Hurricane Earl. Travel expenses. To qualify for the deduction in 2022, your MAGI must be less than $85,000 if single or head of household – or $175,000 if married filing jointly. For tax year 2021, the flat rate is $12,550 for single filers and those married filing separately.