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Home : Individuals : 1040 Central : Form 1040 : Lines 23-36 Adjusted gross income
Form 1040, Lines 23 Through 26: Adjustments to Income

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Line 23 Educator expenses
Educator Expense
Line 24 Certain business expenses
Business Expense
Line 25 IRA deduction
IRA Deduction
Line 26 Student loan interest deduction
Student Loan Interest
Line 27 Tuition and fees deduction
Tuition and Fee
Line 28 Health savings account deduction
Health Savings Account
Line 29 Moving expenses
Moving Expense
Line 30 One-half of self-employment tax
Self-Employment Tax
Line 31 Self-employed health insurance deduction
Self-employed Health Insurance
Line 32 Self-employed SEP, SIMPLE, and qualified plans
Self-employed Qualified Plan
Line 33 Penalty on early withdrawal of savings
Early Withdrawal Penalty
Line 34a Alimony paid
Alimony Paid


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