Adjustments to Gross Income

Adjustments to Gross Income are also referred to as “deductions to arrive at Adjusted Gross Income” and also are referred to as “above the line deductions”. They differ from “deductions from Adjusted Gross Income”. 

Some common adjustments to gross income (Line 23 - 35 Form 1040) are:

1. Educator Expenses 
2. IRA Deductions
3. Moving Expenses
4. Health Savings Account
5. Alimony Paid, etc.  

Adjustments to Gross Income are considered preferential for a taxpayer since they ultimately reduce the gross income amount, dollar for dollar by the full amount.