Small Business Taxes & Management


Other Adjustments to AGI


Small Business Taxes & ManagementTM--Copyright 2019, A/N Group, Inc.




Form 1040 contains detailed lines for a number of adjustments to total income to arrive at AGI (adjusted gross income). The lines include alimony paid, moving expenses, deductible IRA contributions, the deductible portion of the self-employment tax, etc. There are a number of potential additional adjustments for which there are no specific lines. They're includable on Schedule 1, line 36.


Other Adjustments, Schedule 1, Form 1040, Line 36

___Personal property rental expenses
___Jury pay repayment to employer
___Repayment of supplemental unemployment benefits
___Foreign housing deduction (Form 2555)
___Reforestation amortization and expenses
___Archer MSA deduction (Form 8853)
___Contributions to 501(c)(18)(D) plan (reported and not reported on W-2)
___Qualified court costs and attorney fees related to unlawful discrimination
___Contributions to 403(b) plan by certain chaplains
___Qualified whistleblower fees
___Extraterritorial income exclusion (Form 8873)


Copyright 2019 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536

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--Last Update 02/25/19