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:
Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17,
Alimony you pay — chapter 18, and
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. |
| Part of your 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 (SEP, SIMPLE, and Qualified Plans). |
| Penalty on the early withdrawal of savings | Chapter 7. |
| Contributions to an Archer MSA | Publication 969. |
| Reforestation amortization or expense | Chapters 7 and 8 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. |
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