Key Takeaways:

• Personal tax deductions are available both above and below the line.
• Business tax deductions are allowed for ordinary and necessary business expenses.
• In one case, breast implants were deemed a depreciable asset in a business.
• Extra costs incurred by a prescribed diet may qualify as deductible medical expenses in certain situations.
• You can write off the costs of service and working animals and their ongoing care (e.g. food, vet bills, etc.).

Many tax deductions, such as charitable donations and business supplies, are well known, but some are more obscure. With tax season upon us, here's a look at how tax deductions work and three deductions you may find surprising.

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Individual taxpayers can claim a wide variety of deductions on their federal taxes. "The basic rules of deductions start by categorizing deductions into two buckets: Above the line and below the line," Jake Skelhorn, a certified financial planner and partner and wealth advisor at Spark Wealth Advisors, LLC, said in an email.

He explained that above-the-line deductions such as pretax 401(k) contributions, IRA contributions and student loan interest are available whether you take the standard........

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