 Most of this information can be found in the Instructions for Schedule 1 section of the Form 1040 Instructions Tax Year 2023, which you can find on the IRS website at irs.gov.irs.gov. Looking at the income tax formula, we're focused on line 2 adjustments to income, which you might hear called above the line deductions, possibly Schedule 1 deductions. Remembering that the first half of the income tax formula is basically a funny income statement. Most income statements having income minus expenses resulting in net income. Here we have income minus various deductions getting to taxable income, noting for taxes deductions are good. Therefore, we're always looking to increase the possibility of having more deductions also recognizing the difference between the above the line deductions or adjustments to income and the below the line deductions, which are the greater of either standardized or itemized deductions. One difference being that if you qualify for an adjustment to income above the line deduction, then you don't have to clear the hurdle of the standard deduction to get a benefit from it.