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Deductions & credits
No, you can not. You can not ever deduct the value of your time.
See IRS Pub. 526:
http://www.irs.gov/pub/irs-pdf/p526.pdf
See IRS Pub. 526:
http://www.irs.gov/pub/irs-pdf/p526.pdf
May 31, 2019
9:44 PM