Alimony payments are deductible.
Charitable contributions are not deductible.
Childcare expenses are not deductible.
Education expenses are not deductible.
Healthcare expenses are not deductible.
Life insurance premiums
Life insurance premiums are not deductible.
Mortgage interest expenses
Mortgage interest expenses are deductible.
Taxes paid are deductible.
The same rules for business deductions are applicable for individuals as for corporations. See the Deductions section in the Corporate summary for more information on business expenses.