My understanding though is that these restrictions only apply to high earners (>157.5k single, >315k married), and even then the restrictions phase in gradually until you hit an even higher income. I would bet that most software developers have low enough incomes to qualify for some or all of the deduction, regardless of whether developers and IT professionals fall under the restricted categories. I could be wrong, so don't take my word for it, but I wouldn't give up hope just yet unless someone can elaborate on why this isn't the case.