Examlex
All of the following are true of directories, including the Yellow Pages, EXCEPT:
Professional Development
Activities that develop an individual's skills and knowledge required for their professional life, including courses, workshops, and self-study.
Educator Expenses
An adjustable gross income deduction for teachers and eligible educators for unreimbursed expenses on supplies and equipment used in the classroom.
Self-employment Taxes
Taxes that self-employed individuals must pay, covering Social Security and Medicare contributions.
Above-the-line Deduction
Deductions from gross income that are subtracted to calculate adjusted gross income on a tax return, potentially reducing taxable income.
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