The primary deductions or credits for individuals that expired at the end of 2017 and were not extended for 2018 are the following.
- Tuition and fees deduction
- Mortgage insurance premiums deductible as mortgage interest
- Exclusion of canceled debt on principal residence
- Nonbusiness energy property credit
However, Congress has not extended any deductions or credits that were not already in effect for 2018. Any deduction that was unavailable in February is still not available.
