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- Hope credit (now the American Opportunity credit)
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- Individual 401(k) plan
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Individual 401(k) plan
The 401(k) rules allow a self-employed person with no employees (other than his or her spouse) to use a 401(k) plan to sock away—and deduct—far more for his or her retirement than in the past. For 2013, self-employed individuals can contribute up to $51,000 to a solo 401(k). Those 50 and older can shelter up to an additional $5,500 by making extra “catch-up” contribution.