The above-the line deduction for higher education tuition and fees.

FORBES: IRS Filing Season Delay

This is a valuable "above-the-line" deduction that can't be snatched back by the Alternative Minimum Tax.

FORBES: Self-Employment

Individuals include on line 21 any NOL deduction from an earlier year.

FORBES: Taxes From A To Z (2013): M Is For Miscellaneous Income

On the deduction side, a couple of above the line deductions were extended, including the deduction for school teachers expenses and the tuition and fees deduction.

FORBES: Connect