Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income

Adjustments to Income

Four Adjustments to Income

There are four adjustments to income that affect Puerto Rican residents:

  • Self-employment tax deduction
  • Student loan interest deduction
  • Alimony paid
  • IRAs
Adjusted Gross Income section of Form 1040 with lines 31a, 32, and 33 highlighted and line 27 circled.