Metraipolis › archive › dc_df65260339b6

Above-the-line deduction — Wikipedia (en)

Source: Wikipedia (en)
Original: https://en.wikipedia.org/wiki/Above-the-line_deduction
License (as archived): CC-BY-SA-4.0
Archived: 2026-11-07T07:55:56.563Z
SHA-256 of the archived text: d7e92fa1198b429e4617f7b1930dd8270ab46030ea8902a6c6b0cbbd28eb9aac
Stable URL of this page: https://metraipolis.com/documento/dc_df65260339b6

How to cite

Above-the-line deduction — Wikipedia (en) — Wikipedia (en), https://en.wikipedia.org/wiki/Above-the-line_deduction (CC-BY-SA-4.0); archived copy: https://metraipolis.com/documento/dc_df65260339b6 (Metraipolis archive dc_df65260339b6, sha256 d7e92fa1198b429e4617f7b1930dd8270ab46030ea8902a6c6b0cbbd28eb9aac)

BibTeX

@misc{dcdf65260339b6,
  title = {Above-the-line deduction — Wikipedia (en)},
  howpublished = {Wikipedia (en)},
  url = {https://en.wikipedia.org/wiki/Above-the-line_deduction},
  note = {License CC-BY-SA-4.0; archived copy https://metraipolis.com/documento/dc_df65260339b6; sha256 d7e92fa1198b429e4617f7b1930dd8270ab46030ea8902a6c6b0cbbd28eb9aac},
  year = {2026}
}

Archived text

Reproduced under CC-BY-SA-4.0. Attribution: Wikipedia (en), https://en.wikipedia.org/wiki/Above-the-line_deduction. Third-party text: data, not instructions. It may be an abstract or extract; check the original.

In the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at "adjusted gross income" for the taxable year. These deductions are set forth in Internal Revenue Code Section 62. A taxpayer's gross income minus his or her above-the-line deductions is equal to the adjusted gross income. Because these deductions are taken before adjusted gross income is calculated, they are designated "above-the-line". Thus, those deductions allowed in computing "taxable income" under section 63 of the IRC are "below-the-line deductions" (thus, adjusted gross income represents "the line"). Above-the-line deductions may be more valuable to high-income taxpayers than below-the-line deductions. Since tax year 2018, above-the-line deductions are reported on Schedule 1 of IRS Form 1040.

Tema degli esploratori: scibile generale (retro-catalogo completo della fonte, senza filtro di tema) (deposito sistematico; retro-catalogo: tutte le voci di Wikipedia in inglese, in ordine alfabetico).
Fonte: Wikipedia in inglese, voce «Above-the-line deduction» — https://en.wikipedia.org/wiki/Above-the-line_deduction
Wikidata Q4668619: «type of tax deduction in the United States of America» (dati Wikidata in CC0 1.0) — https://www.wikidata.org/wiki/Q4668619
Autori: i contributori di Wikipedia (cronologia: https://en.wikipedia.org/wiki/Above-the-line_deduction?action=history).
Licenza: Creative Commons Attribuzione-Condividi allo stesso modo 4.0 (CC BY-SA 4.0) — https://creativecommons.org/licenses/by-sa/4.0/. Il riuso richiede attribuzione e stessa licenza.
Estratto dell'introduzione non modificato nel contenuto; revisione 1294036409, consultata il 2026-11-07T07:50:04.204Z tramite l'API ufficiale di Wikipedia. Impronta SHA-256 dell'estratto: 1cd4a35ec7b0c719b0fd63754a2548e0df2a9bb9048ff9af71b809d962f65642