Deduction Library

Ten illustrative patterns with cataloged citation context and review caveats.

Taxerity.AI presents illustrative deduction patterns and the source-document signals associated with each catalog entry. Browse the ten redacted examples below; the reviewer verifies the facts, authority, and tax year before relying on any suggestion.

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  • Ten deductions, ten IRC sections, ten inspection-ready evidentiary trails
  • Same cards your firm sees inside the scanner — rendered publicly, redacted
  • No captive demo signup — read the citations, scroll all ten, decide on your own time

Browse the library

Ten deductions. Filter the chip labels below.

Open any card to see the evidence the scanner looked for, the IRC citation that supports it, and the human-review caveat that decides whether it holds up.

Filter by categoryShowing 10 of 10
Home office deduction
⬆ High

Sole proprietor using a dedicated room of the home exclusively and regularly for the trade or business.

$1,875

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Section 179 equipment expensing
⬆ High

Placed-in-service asset over $2,500 categorized on a 1099-K vendor line, eligible for immediate expensing.

$14,500

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QBI deduction (§199A)
~ Medium

Pass-through entity with W-2 wages and UBIA support on qualifying property — single, non-SSTB trade.

$9,200

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R&D tax credit (§41)
~ Medium

Small SaaS or dev-shop with rising qualified research wages and supplies — eligible for the §41 credit.

$18,500

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Vehicle standard mileage
⬆ High

1099 contractor with a contemporaneous mileage log — IRC §162 + Rev. Proc. rate for business miles.

$4,200

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SEP-IRA contribution
⬆ High

Self-employed with net SE income above the SEP-IRA contribution threshold — employer + employee side combined.

$6,900

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Self-employed health insurance
⬆ High

Schedule C sole proprietor with paid health-insurance premiums under the SE health insurance deduction.

$9,600

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Solo 401(k) employer contribution
~ Medium

Self-employed with net SE income greater than the elective-deferral — eligible for the 25% employer profit-share.

$33,500

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Depreciation catch-up (Form 3115)
~ Medium

Year-over-year anomaly on a prior return — missed MACRS class-life election claimed via the §481(a) catch-up.

$2,750

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Bad debt deduction (§166)
~ Medium

1099-MISC counterparty with documented worthlessness — no collection effort possible after a known insolvency event.

$6,200

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For sales & client conversations

Screenshot-ready. Inspection-ready.

Every card on this page is a redacted illustrative pattern. Use a card in a client conversation or partner meeting as a starting point; the citation context is shown when it exists in the catalog and still requires professional review.

The library is a public research aid, not an audit or filing conclusion. Your firm’s professional judgment remains the next step, not the AI’s.

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Why this matters
Most AI tax tools optimize for headline savings — and quietly drop the citations that an auditor or a client partner would actually need. Taxerity.AI treats the citation context as one input to the deliverable. A catalog entry may include an IRC section, evidence pattern, and failure mode for the reviewer to assess before signing.
  • · Citation context when the catalog entry contains a source.
  • · Evidence the scanner matched on, with redacted source-document traces.
  • · Human-review caveat on every card — the firm owner stays on the line.

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