SEE-1 - Income and Assets - Section 2.4

Apply above-the-line adjustments to gross income, including student loan interest, educator expenses, and IRA deduction rules to arrive at adjusted gross income.

Apply above-the-line adjustments - including the deduction for student loan interest, educator expenses, and the traditional IRA deduction where active participation rules apply - to reduce gross income to adjusted gross income (AGI). Understand that AGI is the gateway figure used as the denominator in phase-out calculations and percentage floors throughout the return.

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