Most (but not all, it gets complicated) 401(k) contributions are made on a pre-tax basis and so are sort of already deducted. This is even better if you don't itemize than if you do. If you roll over a pre-tax 401(k) you haven't made a new contribution, so trying to deduct it would be double-dipping.I hope Pixy will correct me if I'm misconstruing this.
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