yes, but it phases out from 100k agi, see link

回答: 不是每年可從W-2扣25000 嗎?ChicagoRooster2012-04-11 09:46:58

http://www.irs.gov/publications/p17/ch09.html#en_US_2011_publink1000171747

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哦,明白了。謝 -ChicagoRooster- 給 ChicagoRooster 發送悄悄話 (0 bytes) () 04/11/2012 postreply 10:13:10

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