5/8/26 Understanding Adjustments to Income for Certain Employee Business Expenses 5/6/26 Understanding Educator Expenses in U.S. Income Tax When preparing a U.S. income tax return using Form 1040, it’s important to understand how adjustments to income, also known as “above-the-line deductions,” work. These deductions reduce your adjusted gross income (AGI) before applying the standard or itemized deduction.
