The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. These chapters cover:
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Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17,
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Alimony you pay — chapter 18, and
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Student loan interest you pay—chapter 19.
Other adjustments to income are discussed elsewhere. See Table V below.
Table V. Other Adjustments to Income
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IF you are looking for more information about the deduction for... | THEN see... |
Certain business expenses of reservists, performing artists, and fee-basis officials | Chapter 26. |
Contributions to a health savings account | Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. |
Moving expenses | Publication 521, Moving Expenses. |
One-half of self-employment tax | Chapter 22. |
Self-employed health insurance | Chapter 21. |
Payments to self-employed SEP, SIMPLE, and qualified plans | Publication 560, Retirement Plans for Small Business. |
Penalty on the early withdrawal of savings | Chapter 7. |
Contributions to an Archer MSA | Chapter 21. |
Reforestation amortization or expense | Chapter 9 of Publication 535, Business Expenses. |
Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans | Publication 525, Taxable and Nontaxable Income. |
Expenses from the rental of personal property | Chapter 12. |
Certain required repayments of supplemental unemployment benefits (sub-pay) | Chapter 12. |
Foreign housing costs | Chapter 4 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. |
Jury duty pay given to your employer | Chapter 12. |
Contributions by certain chaplains to Internal Revenue Code section 403(b) plans | Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. |
Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers | Publication 525. |
Domestic production activities deduction | Form 8903. |
Table of Contents
- 17.
Individual Retirement Arrangements (IRAs)
- What's New for 2008
- What's New for 2009
- Reminders
- Introduction
- Useful Items - You may want to see:
- Traditional IRAs
- What Is a Traditional IRA?
- Who Can Set Up a Traditional IRA?
- When and How Can a Traditional IRA Be Set Up?
- How Much Can Be Contributed?
- When Can Contributions Be Made?
- How Much Can You Deduct?
- Nondeductible Contributions
- Inherited IRAs
- Can You Move Retirement Plan Assets?
- When Can You Withdraw or Use IRA Assets?
- When Must You Withdraw IRA Assets? (Required Minimum Distributions)
- Are Distributions Taxable?
- What Acts Result in Penalties or Additional Taxes?
- Roth IRAs
- 18. Alimony
- 19. Education- Related Adjustments
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