 Most of this information comes from the Form 1040 Instructions Tax Year 2022 Instructions for Schedule 1, Additional Income and Adjustments to Income. You can find on the IRS website, irs.gov, irs.gov, looking at our income tax formula. We're down on the second line, adjustments to income, remembering that the first half of the formula is basically an income statement where we have income minus the equivalent of the expenses, those being the deductions, getting us down to the equivalent of net income, that being taxable income, everything's topsy-turvy. It's flipped on its head in terms of the objectives because we want the taxable income as low as possible as opposed to normally where we want the net income as high as possible. Remember that this line can be called the adjustments to income. You might call it above the line deductions or Schedule 1 deductions. In other words, you might characterize it as a deduction or basically like a contra-income account because it's going to take the income line minus these adjustments to income to get down to the subtotal of the adjusted gross income or the AGI, an important number because that's the number that's usually used when we think about phaseouts due to income limitations for deductions and credits. Also note that there's no hurdle we typically need to clear with the adjustments to income as opposed to the hurdle we need to clear when doing the itemized deductions, that hurdle being the standard deduction. When we're looking at the first page of the Form 1040, we're focused on the adjustments to income from Schedule 1 and on Schedule 1, page number 2, we're down here on the jury duty pay. The jury duty is fairly straightforward because if you go to jury duty, then you might get paid for going to jury duty. In that case, you'd say, well, if I got paid, I might have to include that in income because the IRS basically says that everything is income unless they say that it should be excluded for whatever reason. So if they force you to do jury duty, if you're, you know, you have to do jury duty as your civic duty. So if you did the jury duty and you received money, you would think you would have to include it in income. However, oftentimes your employer then has the situation of are they going to pay you for the time that you went to jury duty or not. So if the employer's paying for the time that you went to jury duty, they might then say, hey, look, any money that you got for going to jury duty from the court or whatever, we want you to give that to us and then we'll just reimburse like your normal pay. So that means that you didn't really get paid for going to jury duty. You basically got paid your normal salary, which will normally be better than going to jury duty. So that means that you might have to include the money that you received as income because once again, that might be money that got reported to the IRS and you want to make sure that it's not mixed up that you just didn't report the income. Because that could cause problems in a similar way as when you get a 1099, for example, if it's not correct or you think you need to adjust it, if you don't report the amount of the 1099 or greater, then it's likely that you're going to cause a problem. So in this case, you might have it included in income and then have the jury duty pay as a deduction, which gets us to that net income number that we looked at here.