Part Two. Income — Publication 17 — Your Federal Income Tax

The five chapters in this part discuss many kinds of income and adjustments to income. They explain which income is and isn’t taxed and discuss some of the adjustments to income that you can make in figuring your adjusted gross income.

The Form 1040 and 1040-SR schedules that are discussed in these chapters are:

• Schedule 1, Additional Income and Adjustments to Income;

• Schedule 2, Part II, Other Taxes; and

• Schedule 3, Part II, Other Payments and Refundable Credits.

Table V. Other Adjustments to Income 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...
contributions to a health savings account	Pub. 969, Health Savings Accounts and Other Tax-Favored Health Plans.
moving expenses	Pub. 3, Armed Forces’ Tax Guide.
part of your self-employment tax	chapter 11.
self-employed health insurance	Pub. 502, Medical and Dental Expenses.
payments to self-employed SEP, SIMPLE, and qualified plans	Pub. 560, Retirement Plans for Small Business.
penalty on the early withdrawal of savings	chapter 6.
contributions to an Archer MSA	Pub. 969.
reforestation amortization or expense	chapters 4 and 7 of_Pub. 225, Farmer’s Tax Guide._
contributions to Internal Revenue Code section 501(c)(18)(D) pension plans	Pub. 525, Taxable and Nontaxable Income.
expenses from the rental of personal property	chapter 8.
certain required repayments of supplemental unemployment benefits (sub-pay)	chapter 8.
foreign housing costs	chapter 4 of Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
jury duty pay given to your employer	chapter 8.
contributions by certain ministers or chaplains to Internal Revenue Code section 403(b) plans	Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers.
attorney fees and certain costs for actions involving IRS awards to whistleblowers	Pub. 525.

46 Chapter 4 Tax Withholding and Estimated Tax Publication 17 (2025)