www.irs.gov/taxtopics/tc450.html explanatory documents on various income adjustments IRS Form 1040 IRS: Topic 450 - Adjustments to Income Adjustments to Income IRS: Topic 450 - Adjustments to Income IRS Form 1040 Internal Revenue Service: Topic 450 -- Adjustments to Income www.irs.gov/taxtopics/tc450.html IRS Form 1040 Internal Revenue Service: Topic 450 - Adjustments to Income IRS