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

Adjustments to Income

Introduction

Welcome!

This lesson covers the Adjusted Gross Income (AGI) section of the tax return. Taxpayers can subtract certain expenses, payments, contributions, fees, etc. from their total income. The adjustments subtracted from total income on Form 1040 establish the AGI.

Line items under the Adjusted Gross Income section of the tax return are Basic, Intermediate, Military, or out-of-scope topics. This lesson will cover the Basic and Intermediate topics.

Form 1040, lines 23-37 (Adjusted Gross Income section)