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40. Alimony/Spousal Support ........................................................................................................... 139 41. Gifts ............................................................................................................................................. 139 42. Money from Another Person ...................................................................................................... 139 43. Inheritances, Bequests, and Devises ........................................................................................... 140 44. Workers’ Compensation ............................................................................................................. 141 45. Federal Match Grants for Refugees ............................................................................................ 141 46. Loans ........................................................................................................................................... 141 47. Live-In Care Providers ................................................................................................................. 141 48. ABLE Accounts ............................................................................................................................. 142 49. Income Allocated to a Community Spouse ................................................................................. 142 50. Certain Payment Types Related to the COVID-19 Pandemic ...................................................... 143 51. Advance payments of the federal EITC and the Child Tax Credit ............................................... 143 52. Guaranteed Income Payments ................................................................................................... 143 53. Canceled Debt ............................................................................................................................. 144 16.3 Income Deductions ........................................................................................................................... 144 16.3.1 Child Support Payments ............................................................................................................. 144 16.3.2 Pretax Deductions ...................................................................................................................... 144 16.3.3 Tax Deductions ........................................................................................................................... 144 1. Student loan interest .................................................................................................................... 144 2. Self-employment tax deduction .................................................................................................... 145 3. Spousal support, alimony, or maintenance .................................................................................. 145 4. Teachers' tax-deductible expenses ............................................................................................... 145 5. Self-employed Simplified Employee Pension (SEP) and simple or qualified plan contributions .. 145 6. Penalties for early withdrawal of funds ........................................................................................ 146 7. Performing artists tax-deductible expenses ................................................................................. 146 8. Military reserve members' tax-deductible expenses .................................................................... 146 9. Out-of-pocket moving expenses for military members ................................................................ 146 10. Loss from sale of business property............................................................................................ 146 11. Individual Retirement Account (IRA) contributions .................................................................... 146 12. Fee-based official tax-deductible expenses ................................................................................ 146 13. Domestic production activities deduction .................................................................................. 146 14. Health Savings Account deduction ............................................................................................. 147 15. Self-employed health insurance deduction ................................................................................ 147 16. Allowable write-in expenses ....................................................................................................... 147 17. Live-in care providers .................................................................................................................. 147