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Note The person's personal contributions to these plans can be counted for BadgerCare Plus as tax deductions, but they are not counted as business expenses when calculating the self-employment income. 6. Penalties for early withdrawal of funds Penalties to a bank or financial institution for withdrawing funds early from a savings account where money must be left in the account for a fixed period of time, such as a time saving account, certificate of deposit (CD) or an annuity. 7. Performing artists tax-deductible expenses Applies to performing artists who have out-of-pocket business expenses not paid by the employer and meet all of the following criteria: • Worked for at least two employers who each paid at least $200 • Did not earn more than $16,000 for their work in the current year • Had out-of-pocket expenses that were more than 10% of their earnings 8. Military reserve members' tax-deductible expenses Applies to travel expenses for members of the Armed Forces Reserve who travel more than 100 miles away from home to perform work for the Armed Forces Reserve. 9. Out-of-pocket moving expenses for military members Out-of-pocket moving expenses can be deducted if the person is an active duty member of the military who is ordered to move and that move is a permanent change of station as determined by the military. 10. Loss from sale of business property Applies to self-employed individuals that had a loss from the sale or exchange of property that they owned for their business. 11. Individual Retirement Account (IRA) contributions Applies to individuals who had income from a job and made contributions to an IRA. Also applies to self- employed individuals who made contributions to an IRA they set up themselves. Note The person's personal IRA contributions can be counted for BadgerCare Plus as tax deductions, but they are not counted as business expenses when calculating the self-employment income. 12. Fee-based official tax-deductible expenses Applies to individuals who are fee-based officials and have out-of-pocket business expenses. Examples of fee-based officials include chaplains, county commissioners, judges, justices of the peace, sheriffs, constables, registrars of deeds or building inspectors. 13. Domestic production activities deduction Applies to self-employed individuals who led the production of things like property, electricity, natural gas, or potable water, as long as these things were produced in the United States. This also applies to individuals who invented or created software, recordings, or films in the United States.