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

Adjustments to Income Workout

Workout Resources

Publication 4491 Adjustments to Income

This lesson will provide links to resource materials and practice to help you with the Adjustments to Income 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 adjusted gross income (AGI).

Begin this lesson by reviewing the Adjustments to Income lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Adjustments to Income lesson:

  • Identify which adjustments are within the scope of the VITA/TCE programs
  • Calculate and accurately report the adjustments to income that are within the scope of the VITA/TCE programs
Graphic of hand weights.