(d) The requirement is to determine which allowable
deduction can be claimed in arriving at an individual’s adjusted
gross income. One hundred percent of a self-employed individual’s
health insurance premiums are deductible in arriving at an
individual’s adjusted gross income for 2013. Charitable contributions,
foreign income taxes (if not used as a credit), and tax
return preparation fees can be deducted only from adjusted gross
income if an individual itemizes deductions.