Adjustments to income are specific deductions that reduce the amount of income subject to tax.
These are applied before calculating your adjusted gross income and before any other deductions, such as standard deductions or detailed expense claims. They are sometimes called “above-the-line” deductions and may include contributions to retirement savings, student loan interest, self-employment expenses, or tuition costs.
Because they are subtracted early in the tax process, adjustments to income can significantly lower your taxable income and increase eligibility for further tax benefits or credits.
Unlike other deductions that require more complex reporting, many of these adjustments can be claimed without extra documentation, making them especially valuable for a wide range of taxpayers aiming to reduce their overall tax liability.