Part 4
Adjustments to Income(p119)

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.

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	Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
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.