Adjusted Gross Income
The taxpayer's total adjusted gross income (AGI) is the amount that is used to compute some limitations, such as the medical and dental deduction on Schedule A and the credit for child and dependent care expenses. To find the taxpayer's AGI, follow the instructions on Form 1040:
Most of the additional adjustments to income on Form 1040 are beyond the scope of the VITA/TCE programs. Encourage taxpayers who might be able to benefit from other adjustments to consult a professional tax preparer.