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Publication 17
taxmap/pub17/p17-089.htm#en_us_publink1000172545

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: Other adjustments to income are discussed elsewhere. See Table V below.
taxmap/pub17/p17-089.htm#en_us_publink1000271783

Table V. Other Adjustments to Income


Use this table to find information about other adjustments to income not covered in this part of the publication.

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 accountPublication 969, Health Savings Accounts and Other Tax-Favored Health Plans.
Moving expensesPublication 521, Moving Expenses.
Part of your self-employment taxChapter 22.
Self-employed health insuranceChapter 21.
Payments to self-employed SEP, SIMPLE, and qualified plansPublication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).
Penalty on the early withdrawal of savingsChapter 7.
Contributions to an Archer MSAPublication 969.
Reforestation amortization or expenseChapters 7 and 8 of Publication 535, Business Expenses.
Contributions to Internal Revenue Code section 501(c)(18)(D) pension plansPublication 525, Taxable and Nontaxable Income.
Expenses from the rental of personal propertyChapter 12.
Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12.
Foreign housing costsChapter 4 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
Jury duty pay given to your employerChapter 12.
Contributions by certain chaplains to Internal Revenue Code section 403(b) plansPublication 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 whistleblowersPublication 525.
Domestic production activities deductionForm 8903, Domestic Production Activities Deduction.