Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income

Adjustments to Income

Adjustments to Income

There are several adjustments to income that may be modified or eliminated when excluding Puerto Rico source income. For example:

  • Self-employment tax deduction
  • Student loan interest deduction
  • Alimony paid deduction
  • IRA deduction
Adjustments to Income section of Schedule 1 with deductions for self-employment tax and alimony lines highlighted.