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Publication 17

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.

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 accountPub. 969, Health Savings Accounts and Other Tax-Favored Health Plans.
Moving expensesPub. 521, Moving Expenses.
Part of your self-employment taxChapter 22.
Self-employed health insuranceChapter 21.
Payments to self-employed SEP, SIMPLE, and qualified plansPub. 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).
Penalty on the early withdrawal of savingsChapter 7.
Contributions to an Archer MSAPub. 969, Health Savings Accounts and Other Tax-Favored Health Plans.
Reforestation amortization or expenseChapters 7 and 8 of Pub. 535, Business Expenses.
Contributions to Internal Revenue Code section 501(c)(18)(D) pension plansPub. 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 Pub. 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) plansPub. 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 whistleblowersPub. 525.
Domestic production activities deductionForm 8903, Domestic Production Activities Deduction.