Adjustments For and From AGI

Understanding the difference between these two deductions can be difficult at first. If you look at a Form 1040...adjustments For AGI are those that appear on Lines 23 through 35. While adjustments From AGI appear on Schedule A as Itemized Deductions.

For this discussion, identify the following as adjustments for AGI, from AGI or neither.

Self-employed business expenses

State income taxes paid

Child support paid

Alimony paid

Out of pocket medical expenses

1/2 of Self-Employment Tax Paid

Credit card interest paid

Inheritance received