Your total income (or as it is commonly called, gross income) less your adjustments equals your adjusted gross income. Your adjustments to gross income (which are usually called above-the-linedeductions) are reported on the lines in the Adjusted Gross Income section. Your adjusted gross income is reported on the final line of this section.
Lines in Adjusted Gross Income Section
Line 23 - Educator Expenses:If you were an eligible educator for the year, you can deduct on line 23 up to $250 of qualified expenses you paid during the year. If you and your spouse are filing jointly and both of you were eligible educators, you can each deduct $250 ($500 in aggregate). For more information concerning who is an eligible educator and what expenses may be deducted, go to the Educator Expenses page.
Line 24 – Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials: The following deductions are reported on line 24.
Certain business expenses of armed forces reserve and National Guard members who had to travel more than 100 miles from home to perform services as an armed forces reserve or National Guard member. For more details, see the Expenses of Reservists page.
Performing-arts-related expenses incurred by a qualified performing artist. For more details, see the Performing Artist Expenses page.
Business expenses incurred by fee-basis state or local government officials. For more details, see the Fee-Basis Officials page.