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Pub. 17, Your Federal Income Tax 2005 Tax Year

Part Four -   Adjustments to Income

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

  • Educator expenses, student loan interest, and tuition and fees you pay—chapter 19.

Other adjustments to income are discussed elsewhere. 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 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 Chapter 21.
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 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.
Deduction for clean-fuel vehicle Chapter 12 of Publication 535, Business Expenses.
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 Publication 525.
Domestic production activities deduction Form 8903.

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