Adjustments in gross income when filing w-2, 2024 tax return

Below is a table listing the top 30 adjustments to gross income (commonly referred to as "above-the-line" deductions) that may apply when filing a 2024 tax return with a W-2. These adjustments reduce your gross income to arrive at your Adjusted Gross Income (AGI) and are generally available under U.S. tax law as of the 2024 tax year (filed in 2025). Note that these are based on current IRS guidelines and may not reflect future legislative changes. The table follows your requested format with columns for Number, Name, Description, Keywords, Requirements, Deadline, Forms, and Legal Support.

Since tax law is complex and not all adjustments apply to every taxpayer, this list prioritizes the most common adjustments relevant to W-2 filers, supplemented by less common but still applicable ones. If specific details (e.g., exact forms or deadlines beyond the standard filing date) are unavailable or variable, I’ve provided general guidance based on IRS standards as of March 10, 2025.

Number

Name

Description

Keywords

Requirements

Deadline

Forms

Legal Support

1	Educator Expenses	Deduction for classroom supplies purchased by eligible educators.	Teachers, supplies, education	K-12 educators, $300 max ($600 joint), out-of-pocket expenses.	April 15, 2025	Form 1040, Sch. 1	IRC § 62(a)(2)(D)
2	Health Savings Account (HSA)	Contributions to an HSA for medical expenses.	HSA, medical, savings	Enrolled in a high-deductible health plan (HDHP), contribution limits apply ($4,150/$8,300).	April 15, 2025	Form 8889	IRC § 223
3	IRA Contributions	Contributions to a traditional IRA.	Retirement, IRA, savings	Income limits, contribution limit $7,000 ($8,000 if 50+), must have earned income.	April 15, 2025	Form 1040, Sch. 1	IRC § 219
4	Student Loan Interest	Interest paid on qualified student loans.	Education, loans, interest	Paid on qualified loan, MAGI < $95,000 (single) or $195,000 (joint), not claimed as dependent.	April 15, 2025	Form 1040, Sch. 1	IRC § 221
5	Alimony Paid	Payments made under pre-2019 divorce agreements.	Divorce, alimony, payments	Pre-2019 divorce decree, payments must be legally required.	April 15, 2025	Form 1040, Sch. 1	IRC § 215 (pre-TCJA)
6	Self-Employment Tax (Half)	Deduction for half of self-employment tax paid.	Self-employed, tax, deduction	Must have self-employment income (e.g., from 1099 work alongside W-2).	April 15, 2025	Form 1040, Sch. 1	IRC § 164(f)
7	Self-Employed Health Insurance	Health insurance premiums for self-employed individuals.	Health, insurance, self-employed	Self-employment income, not eligible for employer plan, covers self/spouse/dependents.	April 15, 2025	Form 1040, Sch. 1	IRC § 162(l)
8	Moving Expenses (Military)	Moving costs for active-duty military personnel.	Military, relocation, expenses	Active-duty military, move due to permanent change of station (PCS).	April 15, 2025	Form 3903	IRC § 217(g)
9	Penalty on Early Withdrawal	Penalties paid for early withdrawal of savings (e.g., CDs).	Savings, penalty, withdrawal	Penalty reported on Form 1099-INT or 1099-OID.	April 15, 2025	Form 1040, Sch. 1	IRC § 62(a)(9)
10	Self-Employed SEP/401(k)	Contributions to SEP, SIMPLE, or solo 401(k) plans.	Retirement, self-employed, plans	Self-employment income, contribution limits vary (e.g., SEP up to 25% of net earnings).	April 15, 2025	Form 1040, Sch. 1	IRC § 404
11	Jury Duty Pay Given to Employer	Jury duty pay remitted to employer if paid while working.	Jury, employer, income	Received jury pay, turned over to employer who paid salary during service.	April 15, 2025	Form 1040, Sch. 1	IRC § 62(a)(13)
12	Reforestation Expenses	Costs for reforesting qualified timber property.	Forestry, timber, expenses	Own/manage timber property, costs must be qualified, amortization over 84 months.	April 15, 2025	Form 1040, Sch. 1	IRC § 194
13	Attorney Fees (Discrimination)	Fees paid for specific discrimination lawsuit settlements.	Legal, discrimination, fees	Fees tied to unlawful discrimination claims, must be settlement-related.	April 15, 2025	Form 1040, Sch. 1	IRC § 62(a)(20)
14	Contributions to 529 Able	Contributions to an ABLE account for disability expenses.	Disability, savings, ABLE	Designated beneficiary with disability, contribution limit $18,000.	April 15, 2025	Form 1040, Sch. 1	IRC § 529A
15	Archer MSA Contributions	Contributions to a medical savings account.	MSA, medical, savings	Enrolled in high-deductible plan, limited to small employers/self-employed, max $2,800.	April 15, 2025	Form 8853	IRC § 220
16	Performing Artist Expenses	Business expenses for qualifying performing artists.	Artist, expenses, performing	Adjusted gross income < $16,000, worked for 2+ employers, specific criteria met.	April 15, 2025	Form 2106	IRC § 62(a)(2)(B)
17	Fee-Basis Official Expenses	Expenses for state/local government officials paid on a fee basis.	Official, government, expenses	Fee-based public official, unreimbursed job-related expenses.	April 15, 2025	Form 2106	IRC § 62(a)(2)(C)
18	Reservist Travel Expenses	Travel costs for military reservists over 100 miles from home.	Military, reservist, travel	National Guard/Reserve member, travel > 100 miles, job-related.	April 15, 2025	Form 2106	IRC § 162(p)
19	Domestic Production Activities	Deduction for income from qualified U.S. production (repealed but noted).	Production, manufacturing	Repealed post-2017 (TCJA), only applicable if amended prior returns qualify.	April 15, 2025	Form 8903 (old)	IRC § 199 (repealed)
20	Certain Business Expenses	Unreimbursed expenses for specific employee categories (pre-TCJA).	Employee, business, expenses	Limited to pre-2018 rules or specific exceptions (e.g., educators), TCJA suspended most.	April 15, 2025	Form 2106	IRC § 62(a)(2)
21	Gambling Losses (to winnings)	Losses offsetting gambling winnings reported as income.	Gambling, losses, winnings	Losses up to amount of winnings, must itemize if exceeding AGI limits.	April 15, 2025	Form 1040, Sch. 1	IRC § 165(d)
22	Casualty/Theft Loss (Federal)	Losses from federally declared disasters.	Disaster, loss, casualty	Loss in federally declared disaster area, exceeds $100 per event, net of insurance.	April 15, 2025	Form 4684	IRC § 165(h)
23	Tuition and Fees (Expired)	Tuition deduction (expired but noted for potential renewal).	Education, tuition, fees	Expired post-2020, requires Congressional renewal, MAGI limits applied if restored.	April 15, 2025	Form 8917 (old)	IRC § 222 (expired)
24	Foreign Housing Exclusion	Housing costs for U.S. citizens living abroad.	Foreign, housing, exclusion	Must meet foreign earned income exclusion criteria, reasonable housing costs.	April 15, 2025	Form 2555	IRC § 911
25	Employer-Provided Adoption	Exclusion for adoption assistance from employer.	Adoption, employer, assistance	Employer plan, up to $16,810, phases out at MAGI $252,150-$292,150.	April 15, 2025	Form 8839	IRC § 137
26	Clean Vehicle Credit Transfer	Transfer of credit for clean vehicle purchase (new rule).	Vehicle, credit, clean	Purchased qualified vehicle in 2024, elected to transfer credit to dealer.	April 15, 2025	Form 8936	IRC § 30D
27	Excess FICA Withheld	Refund of excess Social Security tax withheld by multiple employers.	FICA, excess, withheld	More than $168,600 taxed by multiple employers, exceeds annual cap.	April 15, 2025	Form 1040, Sch. 1	IRC § 31(b)
28	Health Flexible Spending (FSA)	Contributions to an employer-sponsored FSA (if misreported as income).	FSA, health, contributions	Employer plan, max $3,200, must correct W-2 if included in wages.	April 15, 2025	Form 1040, Sch. 1	IRC § 125
29	Qualified Bicycle Commuting	Reimbursement for bike commuting (expired but noted).	Bicycle, commuting, expense	Expired post-2017 (TCJA), only if pre-2018 claims amended.	April 15, 2025	Form 1040, Sch. 1	IRC § 132(f) (expired)
30	Other Adjustments (Miscellaneous)	Catch-all for rare or specific statutory adjustments.	Miscellaneous, adjustment	Varies by situation, must be explicitly allowed by IRS code.	April 15, 2025	Form 1040, Sch. 1	Varies by provision

Notes:

1. Deadline: The standard filing deadline for 2024 tax returns is April 15, 2025, unless extended (e.g., to October 15, 2025, with Form 4868). Some adjustments (e.g., HSA/IRA contributions) allow funding until this date.
2. Forms: Most adjustments are reported on Form 1040, Schedule 1 ("Additional Income and Adjustments to Income"), with specific forms noted where applicable (e.g., Form 8889 for HSAs).
3. Legal Support: References are to the Internal Revenue Code (IRC) sections authorizing each adjustment. Some (e.g., Tuition and Fees, Domestic Production) have expired but are included for completeness pending potential legislative revival.
4. W-2 Focus: Adjustments here assume W-2 income, though some (e.g., self-employment-related) may apply if the taxpayer has mixed income sources (W-2 + 1099).
5. Limitations: Post-TCJA (Tax Cuts and Jobs Act of 2017), many employee business expense deductions were eliminated for W-2 workers unless under specific exceptions (e.g., military, educators).

This table reflects current tax law as of March 10, 2025, based on IRS publications and known adjustments for the 2024 tax year. Always consult IRS.gov or a tax professional for the latest updates or personal applicability. Let me know if you’d like further clarification or adjustments!