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

Adjustments to Income

Other Adjusted Gross Income

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:

  1. Add the amounts in the far right column of the Income section. This is the taxpayer's total income.
  2. Add the Adjustments to Income section. These are the total Adjustments.
  3. Subtract the Adjustments section from the Income section. This is the AGI.

Other Adjustments

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.

Form 1040

Form 1040