 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 adjustment to income, which you might hear called above the line deduction or possibly Schedule 1 deductions, noting 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 resulting in taxable income. The deductions for taxes are good, and therefore we're constantly looking for things that could possibly increase the amount of deductions. The major categories of deductions being the adjustments to income, which you might also see as the above the line deductions, and then what I would call the below the line deductions, which are the greater of standard deduction or itemized deductions. The above the line deductions are usually less common, less well known than some of the categories of itemized and standard deductions, but are quite important even to lower income taxpayers, because you could still get a benefit from them as opposed to some items which are itemized deductions where you possibly would only get a benefit if your itemized deductions are greater than the standard deduction.