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Schedule 1 of the 1040 U.S. individual income tax return for tax year 2022 has a line in part II, 24z, which says only "Other adjustments. List type and amount". The instructions for that line are similarly vague, adding only that this line should be used for adjustments "not reported anywhere else".

Obviously there must be a legal precedent for what expenses or situations you could actually use to adjust your income, but it seems to me that this line is uncomfortably vague.

What is an example of an adjustment to be made on line 24z that doesn't have a designated line elsewhere?

Is there a resource somewhere to find a list of such valid adjustments? If so, where?

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  • Probably better asked on money.stackexchange.com Feb 9 at 17:33
  • The tautological answer to the last question is "the Internal Revenue Code (all 4000 pages) and its implementing regulations (even more)" - i.e. all of Title 26 USC and CFR. Ultimately your duty is to comply with the law as enacted by Congress. The IRS gives simpler explanations when they can, but the statute controls. Feb 9 at 18:32
  • However, the IRS enforces, until corrected by an authority higher than the IRS.
    – user6726
    Feb 9 at 18:37

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