Publication 17: Your Federal Income Tax; Adjustments to Income

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The four chapters in this part discuss six 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 18,
Moving expenses you pay — chapter 19,
Alimony you pay — chapter 20, and
Educator expenses, student loan interest, and tuition and fees you pay—chapter 21.

Other adjustments to income are discussed in other parts of this publication. For details, see Table V below.

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 28.
Contributions to a health savings account	Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.
One-half of self-employment tax	Chapter 24.
Self-employed health insurance	Chapter 23.
Payments to self-employed SEP, SIMPLE, and qualified plans	Publication 560, Retirement Plans for Small Business.
Penalty on the early withdrawal of savings	Chapter 8.
Contributions to an Archer MSA	Chapter 23.
Reforestation amortization or expense	Chapter 9 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 13.
Certain required repayments of supplemental unemployment benefits (sub-pay)	Chapter 13.
Foreign housing costs	Chapter 4 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
Deduction for clean-fuel vehicle	Chapter 12 of Publication 535, Business Expenses.
Jury duty pay given to your employer	Chapter 13.
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	Publication 525.

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