People who worked for more than one employer last year may have paid too much in Social Security tax.

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Given the complexity of the tax code, it’s not hard to make blunders preparing your income-tax returns — especially since tax law changes from year to year.

Here are some often overlooked deductions and other tax breaks that experts say may warrant particular attention for the 2014 filing season:

1. Mortgage interest

With the economy picking up, more homeowners are refinancing or taking out home-equity loans to pay for home-improvement projects. Normally, any “points” paid up front on those loans are deductible — along with mortgage interest — over the life of the loan. But if the loan is being used specifically for home improvements, generally the points can be deducted all at once.

2. Social Security tax

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People who worked for more than one employer last year may have paid too much in Social Security tax. The maximum amount that should have been withheld for the year was $7,254. (That’s equal to 6.2 percent of $117,000 in income, the maximum subject to Social Security withholding. The limit rises to $118,500 for 2015.) Any excess paid generally can be claimed as a credit (Form 1040, Line 71). For details, see IRS Publication 17.

3. Student loans

After college graduation, a student can take a deduction of up to $2,500 for interest payments, even if the parents are helping to repay the loan.

The deduction is used to calculate adjusted gross income, so there’s no need to itemize.

4. Home office

Deducting home-office expenses can be a miserable chore. Last tax season, the IRS started allowing a simpler option by calculating the deduction at $5 per square foot (up to 300 square feet), for a maximum deduction of $1,500. While this tax break might be worth revisiting, tax preparers caution against being overzealous.

For more details, see IRS Publication 587.

5. Capital gains

When selling stocks or mutual funds, the taxable gain generally is calculated by subtracting the original price paid for the shares from the sales price. But people often forget to include any dividends that were reinvested when calculating the cost of the shares. Adding reinvested dividends raises the cost basis and reduces the taxes owed.

6. Standard deduction

For filers who don’t itemize, the standard deductions for 2014 rose to $12,400 for those married and filing jointly (up from $12,200), $6,200 for singles and married people filing separately (up from $6,100), and $9,100 for taxpayers filing as head of household (up from $8,950). Taxpayers 65 and older and the blind get an extra $1,200.

Although taking the standard deduction is easier, it’s always a good idea to check whether itemizing would work out better.