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.


    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.

Table of Contents

    * 17.   Individual Retirement Arrangements (IRAs)
          o What's New for 2005
          o What's New for 2006
          o Reminders
          o Introduction
          o Useful Items - You may want to see:
          o Traditional IRAs
                + What Is a Traditional IRA?
                + Who Can Set Up a Traditional IRA?
                + When and How Can a Traditional IRA Be Set Up?
                + How Much Can Be Contributed?
                + When Can Contributions Be Made?
                + How Much Can You Deduct?
                + Nondeductible Contributions
                + Inherited IRAs
                + Can You Move Retirement Plan Assets?
                + When Can You Withdraw or Use IRA Assets?
                + When Must You Withdraw IRA Assets? (Required Minimum
Distributions)
                + Are Distributions Taxable?
                + What Acts Result in Penalties or Additional Taxes?
          o Roth IRAs
                + What Is a Roth IRA?
                + When Can a Roth IRA Be Set Up?
                + Can You Contribute to a Roth IRA?
                + Can You Move Amounts Into a Roth IRA?
                + Are Distributions Taxable?
    * 18.   Alimony
          o Introduction
                + Spouse or former spouse.
                + Divorce or separation instrument.
          o Useful Items - You may want to see:
          o General Rules
                + Mortgage payments.
                + Taxes and insurance.
                + Other payments to a third party.
          o Instruments Executed After 1984
                + Payments to a third party.
                + Exception.
                + Substitute payments.
                + Specifically designated as child support.
                + Contingency relating to your child.
                + Clearly associated with a contingency.
          o How To Deduct Alimony Paid
          o How To Report Alimony Received
          o Recapture Rule
    * 19.   Education-Related Adjustments
          o What's New
          o Introduction
          o Useful Items - You may want to see:
          o Educator Expenses
          o Student Loan Interest Deduction
                + Student Loan Interest Defined
                + Can You Claim the Deduction
                + Who Can Claim a Dependent's Expenses
                + How Much Can You Deduct
                + How Do You Figure the Deduction
          o Tuition and Fees Deduction
                + Can You Claim the Deduction
                + What Expenses Qualify
                + Who Is an Eligible Student
                + Who Can Claim a Dependent's Expenses
                + How Much Can You Deduct