TaxGuyBill
Level 15

Yep.  And the 2021 deduction is a "below the line" deduction, rather than 2020 is a "above the line" deduction.

Well, with the annoying changes to the 1040 over the last few years, the "line" isn't the same anymore, so I suppose it is better to say that 2020 is a pre-AGI deduction and that 2021 is a post-AGI deduction.