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Individual Income Tax Guide
Chapter 3 – Adjusted Gross Income
Page 5: Form 1040, line 34 to line 37
Line 34 – Tuition and Fees Deduction: See the Tuition and Fees Deduction page for information about the rules for this deduction.
In certain cases, the references above to the United States include Puerto Rico.
Your deduction may be reduced if you had oil-
The deduction does not apply to income derived from:
Line 36 – Total of Lines 23 through 35: Enter the total of lines 23 through 35, plus any of the following write-
Line 37 – Adjusted Gross Income: Subtract line 36 from line 22. If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045, Application for Tentative Refund, for details.