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Treasury Regulations · 26 CFR Part 1

Additional Itemized Deductions for Individuals (§§ 1.211-1 to 1.224-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.211-1 Allowance of deductions.
  2. § 1.212-1 Nontrade or nonbusiness expenses.
  3. § 1.213-1 Medical, dental, etc., expenses.
  4. § 1.215-1 Periodic alimony, etc., payments.
  5. § 1.215-1T Alimony, etc., payments (temporary).
  6. § 1.216-1 Amounts representing taxes and interest paid to cooperative housing corporation.
  7. § 1.216-2 Treatment as property subject to depreciation.
  8. § 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
  9. § 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
  10. § 1.219-1 Deduction for retirement savings.
  11. § 1.219-2 Definition of active participant.
  12. § 1.221-1 Deduction for interest paid on qualified education loans after December 31, 2001.
  13. § 1.221-2 Deduction for interest due and paid on qualified education loans before January 1, 2002.
  14. § 1.224-1 Qualified tips.