Schedule A of Form 1040 is often a confusing part of the "long form" individual tax return because of the limitations and general disallowing of personal expense deductions. Please use this discussion forum to clarify what is allowed and excluded. Discuss the following with your classmates:

Discuss one of the seven deduction sections of the Form 1040 Schedule A on page 10-28, covering the types of deductions, limitations, and method of managing deductions with the respective section.

As a tax professional, what questions would you ask your clients in developing a plan to best manage their tax positions?