 Income tax 2021-2022. Archer, MSA deduction and jury duty pay. Get ready to get refunds to the max. Diving into income tax 2021-2022. Most of this information can be found in the Form 1040 Instructions Tax Year 2021. Here we are in our income tax formula looking at the adjustments to income, which you might hear called the above the line deductions, deductions for adjusted gross income, the schedule one deductions, keeping them distinct in our mind from other kinds of deductions, categories being the standard deduction, the itemized deduction. This is page one of the Form 1040. We're focused on line 10 adjustments to income from schedule one. Here is schedule one part number two. The total of schedule one part number two would flow into page one of the Form 1040 line number 10. Archer MSA deduction. After December 31st, 2007, contributions can't be made to an Archer medical savings account for you unless you were an active Archer MSA participant for any tax year ending before January 1st, 2008, or you became an active Archer MSA participant for a tax year ending after December 31st, 2007 because of coverage under a high deductible plan, HDHP of an Archer MSA participating employer. So, less likely that you'll see that one. The jury duty is an interesting situation as well because we saw that if you got jury duty pay, then you're typically going to have to report that as income because you're going to get a 1099 for it and you want to make sure that you report that in the system. So, whatever we have on our side will match what is on the side of the IRS. So, there's no inconsistency and the return will be processed of course. However, you could have interesting situations with the employer employee situation with regards to jury duty. So, for example, what if the employer is going to pay you for the jury duty and then they want basically you to pay them the jury duty that that you got the pay that you got because they're going to pay you for the time within the jury duty. So, that can be you know a fairly common scenario depending on the employment situation. So, then the question is if you have to record the income, you get basically a deduction for the jury duty pay. And the general concept would be enter your jury duty pay if you gave the pay to your employee or because your employer paid your salary while you served on jury duty. So, now you have a situation you had jury duty, you're going to get paid for jury duty, but your employer said hey because it's mandatory I'm going to pay you anyways as you go to jury duty. But I want you to pay me give me the jury duty money that you got because I'm paying you your normal salary for going to jury duty. But we're getting a 1099 from the state for the jury duty which we're going to have to record as income and then pay taxes on it and we're going to be paying taxes on the wages that we got for going to jury duty. So, I have to record the income for the jury duty 1099 or else the government the IRS is going to get confused. They're going to say I didn't report my income. So, to net it out in essence you've reported the income and then you've got this deduction for the jury duty pay in that instance. So, other adjustments use line 24z to report any adjustments not reported elsewhere list the type and amount of the adjustments. So, if you've got other kind of adjustments then this is the place you can go and you can put the amount or the name of the adjustment at that point.