26 U.S.C. § 62
Adjusted gross income defined
The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
The deductions allowed by section 162 which consist of expenses, determined at a rate not in excess of the rates for travel expenses (including per diem in lieu of subsistence) authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, paid or incurred by the taxpayer in connection with the performance of services by such taxpayer as a member of a reserve component of the Armed Forces of the United States for any period during which such individual is more than 100 miles away from home in connection with such services.
The deductions allowed by part VI (sec. 161 and following) as losses from the sale or exchange of property.
The deductions allowed by part VI (sec. 161 and following), by section 212 (relating to expenses for production of income), and by section 611 (relating to depletion) which are attributable to property held for the production of rents or royalties.
In the case of a life tenant of property, or an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by section 167 and the deduction allowed by section 611.
In the case of an individual who is an employee within the meaning of section 401(c)(1), the deduction allowed by section 404.
The deduction allowed by section 219 (relating to deduction of certain retirement savings).
The deductions allowed by section 165 for losses incurred in any transaction entered into for profit, though not connected with a trade or business, to the extent that such losses include amounts forfeited to a bank, mutual savings bank, savings and loan association, building and loan association, cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit.
The deduction allowed by section 194.
The deduction allowed by section 165 for the repayment to a trust described in paragraph (9) or (17) of section 501(c) of supplemental unemployment compensation benefits received from such trust if such repayment is required because of the receipt of trade readjustment allowances under section 231 or 232 of the Trade Act of 1974 (19 U.S.C. 2291 and 2292).
Any deduction allowable under this chapter by reason of an individual remitting any portion of any jury pay to such individual’s employer in exchange for payment by the employer of compensation for the period such individual was performing jury duty. For purposes of the preceding sentence, the term “jury pay” means any payment received by the individual for the discharge of jury duty.
The deduction allowed by section 217.
The deduction allowed by section 220.
The deduction allowed by section 221.
The deduction allowed by section 223.
Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any action involving a claim of unlawful discrimination (as defined in subsection (e)) or a claim of a violation of subchapter III of chapter 37 of title 31, United States Code, or a claim made under section 1862(b)(3)(A) of the Social Security Act (42 U.S.C. 1395y(b)(3)(A)). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of a judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) resulting from such claim.
Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.
An individual shall not be treated as performing services in the performing arts as an employee for any employer during any taxable year unless the amount received by such individual from such employer for the performance of such services during the taxable year equals or exceeds $200.
Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply only if the taxpayer and his spouse file a joint return for the taxable year.
For purposes of this subsection, marital status shall be determined under section 7703(a).
For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section 6013.
For purposes of subsection (a)(2)(D), the term “eligible educator” means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.
The term “school” means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.
A deduction shall be allowed under subsection (a)(2)(D) for expenses only to the extent the amount of such expenses exceeds the amount excludable under section 135, 529(c)(1), or 530(d)(2) for the taxable year.
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Section 208 of the Congressional Accountability Act of 1995, referred to in subsec. (e)(2), was formerly section 207 of the Act prior to renumbering by Pub. L. 116–92, and is classified to section 1317 of Title 2, The Congress. A new section 207 of the Act was enacted by Pub. L. 116–92 and is classified to section 1316b of Title 2. Pub. L. 116–92 amended list of Act sections in subsec. (e)(2) of this section without corresponding amendment of Code citations, see 2019 Amendment note below.
The National Labor Relations Act, referred to in subsec. (e)(3), is act July 5, 1935, ch. 372, 49 Stat. 449, which is classified generally to subchapter II (§ 151 et seq.) of chapter 7 of Title 29, Labor. For complete classification of this Act to the Code, see section 167 of Title 29 and Tables.
The Fair Labor Standards Act of 1938, referred to in subsec. (e)(4), is act June 25, 1938, ch. 676, 52 Stat. 1060, which is classified generally to chapter 8 (§ 201 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see section 201 of Title 29 and Tables.
The Education Amendments of 1972, referred to in subsec. (e)(8), is Pub. L. 92–318,
The Employee Polygraph Protection Act of 1988, referred to in subsec. (e)(9), is Pub. L. 100–347,
The Worker Adjustment and Retraining Notification Act, referred to in subsec. (e)(10), is Pub. L. 100–379,
2020—Subsec. (a)(18). Pub. L. 116–260, § 104(b)(2)(A), struck out par. (18). Text read as follows: “The deduction allowed by section 222.”
Subsec. (a)(22). Pub. L. 116–260, § 212(c)(1), struck out par. (22). Text read as follows: “In the case of taxable years beginning in 2020, the amount (not to exceed $300) of qualified charitable contributions made by an eligible individual during the taxable year.”
Pub. L. 116–136, § 2204(a), added par. (22).
Subsec. (f). Pub. L. 116–260, § 212(c)(2), struck out subsec. (f) which defined terms relating to qualified charitable contributions.
Pub. L. 116–136, § 2204(b), added subsec. (f).
2019—Subsec. (e)(2). Pub. L. 116–92 substituted “207, or 208” for “or 207”.
2018—Subsec. (a). Pub. L. 115–141, § 101(a)(2)(B), substituted “Any deduction” for “The deduction” in concluding provisions.
Subsec. (a)(20). Pub. L. 115–141, § 401(a)(31), inserted comma after “United States Code”.
Subsec. (a)(21). Pub. L. 115–123 amended par. (21) generally. Prior to amendment, text read as follows: “Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under section 7623(b) (relating to awards to whistleblowers). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.”
Subsec. (e)(1). Pub. L. 115–141, § 401(a)(32), substituted “(42 U.S.C. 2000e–16b)” for “(2 U.S.C. 1202)”.
2017—Subsec. (a). Pub. L. 115–97, § 11011(b)(1), inserted at end of concluding provisions “The deduction allowed by section 199A shall not be treated as a deduction described in any of the preceding paragraphs of this subsection.”
Subsec. (a)(10). Pub. L. 115–97, § 11051(b)(2)(A), struck out par. (10). Text read as follows: “The deduction allowed by section 215.”
Subsec. (d)(3)(B). Pub. L. 115–97, § 11002(d)(1)(J), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
2015—Subsec. (a)(2)(D). Pub. L. 114–113, § 104(c), substituted “educator—” for “educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.” and added cls. (i) and (ii).
Pub. L. 114–113, § 104(a), substituted “The deductions” for “In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, or 2014, the deductions”.
Subsec. (d)(3). Pub. L. 114–113, § 104(b), added par. (3).
2014—Subsec. (a)(2)(D). Pub. L. 113–295, § 101(a), substituted “2013, or 2014” for “or 2013”.
Subsec. (a)(14). Pub. L. 113–295, § 221(a)(34)(C), struck out par. (14). Text read as follows: “The deduction allowed by section 179A.”
2013—Subsec. (a)(2)(D). Pub. L. 112–240 substituted “2011, 2012, or 2013” for “or 2011”.
2010—Subsec. (a)(2)(D). Pub. L. 111–312 substituted “2009, 2010, or 2011” for “or 2009”.
2008—Subsec. (a)(2)(D). Pub. L. 110–343 substituted “2007, 2008, or 2009” for “or 2007”.
2006—Subsec. (a)(2)(D). Pub. L. 109–432, § 108(a), substituted “2005, 2006, or 2007” for “or 2005”.
Subsec. (a)(21). Pub. L. 109–432, § 406(a)(3), added par. (21).
2005—Subsec. (a)(19), (20). Pub. L. 109–135, § 412(q)(1), redesignated par. (19) relating to costs involving discrimination suits, etc., as par. (20) and moved to follow par. (19) relating to health savings accounts.
Subsec. (e). Pub. L. 109–135, § 412(q)(2), substituted “subsection (a)(20)” for “subsection (a)(19)” in introductory provisions.
2004—Subsec. (a)(2)(D). Pub. L. 108–311 substituted “, 2003, 2004, or 2005” for “or 2003”.
Subsec. (a)(19). Pub. L. 108–357, § 703(a), added par. (19) relating to costs involving discrimination suits, etc.
Subsec. (e). Pub. L. 108–357, § 703(b), added subsec. (e).
2003—Subsec. (a)(2)(E). Pub. L. 108–121 added subpar. (E).
Subsec. (a)(19). Pub. L. 108–173 added par. (19).
2002—Subsec. (a)(2)(D). Pub. L. 107–147, § 406(a), added subpar. (D).
Subsec. (d). Pub. L. 107–147, § 406(b), added subsec. (d).
2001—Subsec. (a)(18). Pub. L. 107–16 added par. (18).
2000—Subsec. (a)(16). Pub. L. 106–554 amended heading and text of par. (16) generally. Prior to amendment, text read as follows: “The deduction allowed by section 220.”
1997—Subsec. (a)(2)(C). Pub. L. 105–34, § 975(a), added subpar. (C).
Subsec. (a)(17). Pub. L. 105–34, § 202(b), added par. (17).
1996—Subsec. (a)(8). Pub. L. 104–188 struck out par. (8) which read as follows: “
Subsec. (a)(16). Pub. L. 104–191 added par. (16).
1993—Subsec. (a)(15). Pub. L. 103–66 added par. (15).
1992—Subsec. (a)(8). Pub. L. 102–318 substituted “402(d)” for “402(e)” in heading and in text.
Subsec. (a)(14). Pub. L. 102–486 added par. (14).
1990—Subsec. (a)(13). Pub. L. 101–508, § 11802(e)(1), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “The deduction allowed by section 220.”
1988—Subsec. (a)(2)(A). Pub. L. 100–647, § 1001(b)(3)(A), inserted at end “The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.”
Subsec. (a)(13). Pub. L. 100–647, § 6007(b), added par. (13).
Subsec. (c). Pub. L. 100–485 added subsec. (c).
1986—Subsec. (a). Pub. L. 99–514, § 132(b)(2)(A), designated existing provisions as subsec. (a) and added heading.
Subsec. (a)(2). Pub. L. 99–514, § 132(b)(1), amended par. (2) generally, substituting “Certain trade” for “Trade” in heading and inserting “of employees” in subpar. (A) heading, substituting provision relating to deduction of certain expenses of performing artists for provision relating to deduction of expenses for travel away from home in subpar. (B), and striking out subpar. (C) relating to deduction of travel expenses and subpar. (D) relating to deduction of expenses of outside salesmen.
Subsec. (a)(3) to (5). Pub. L. 99–514, § 301(b)(1), redesignated pars. (4) to (6) as (3) to (5), respectively, and struck out former par. (3) which related to long-term capital gains and read as follows: “The deduction allowed by section 1202.”
Subsec. (a)(6). Pub. L. 99–514, § 301(b)(1), redesignated par. (7) as (6). Former par. (6) redesignated (5).
Pub. L. 99–514, § 1875(c)(3), struck out “to the extent attributable to contributions made on behalf of such individual” after “section 404”.
Subsec. (a)(7). Pub. L. 99–514, § 301(b)(1), redesignated par. (10) as (7). Former par. (7) redesignated (6).
Subsec. (a)(8). Pub. L. 99–514, § 301(b)(1), redesignated par. (11) as (8). Former par. (8) struck out.
Pub. L. 99–514, § 132(c), struck out par. (8) which related to moving expense deduction and read as follows: “The deduction allowed by section 217.”
Subsec. (a)(9) to (15). Pub. L. 99–514, § 301(b)(1), redesignated pars. (12) to (15) as (9) to (12), respectively. Former pars. (10) and (11) redesignated (7) and (8), respectively.
Subsec. (a)(16). Pub. L. 99–514, § 131(b)(1), struck out par. (16) which related to deduction for two-earner married couples and read as follows: “The deduction allowed by section 221.”
Subsec. (b). Pub. L. 99–514, § 132(b)(2)(B), added subsec. (b).
1984—Par. (7). Pub. L. 98–369, § 491(d)(2), substituted “and annuity” for “annuity, and bond purchase” in heading, and substituted “the deduction allowed by section 404” for “the deductions allowed by section 404 and section 405(c)” in text.
1983—Par. (9). Pub. L. 97–354 repealed par. (9) relating to the deduction allowed by section 1379(b)(3).
1981—Par. (10). Pub. L. 97–34, § 311(h)(1), struck out “and the deduction allowed by section 220 (relating to retirement savings for certain married individuals)” after “retirement savings”.
Par. (14). Pub. L. 97–34, § 112(b)(2), redesignated par. (15) as (14). Former par. (14), relating to deduction for certain expenses of living abroad, was struck out.
Par. (15). Pub. L. 97–34, § 112(b)(2), redesignated par. (16) as (15). Former par. (15) redesignated (14).
Par. (16). Pub. L. 97–34, §§ 103(b), 112(b)(2), added par. (16). Former par. (16) redesignated (15).
1980—Par. (15). Pub. L. 96–451 added par. (15).
Par. (16). Pub. L. 96–608 added par. (16).
1978—Par. (14). Pub. L. 95–615 added par. (14).
1976—Par. (10). Pub. L. 94–455, § 1501(b)(1), inserted reference to the deduction allowed by section 220 (relating to retirement savings for certain married individuals).
Pars. (11), (12). Pub. L. 94–455, § 1901(a)(8), (9), redesignated par. (11) relating to penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits, as par. (12), and substituted “trade or business, to the extent” for “trade or business to the extent”.
Par. (13). Pub. L. 94–455, § 502(a), added par. (13).
1974—Par. (10). Pub. L. 93–406, § 2002(a)(2), added par. (10).
Par. (11). Pub. L. 93–483 added par. (11) relating to penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits. Another par. (11) relating to certain portions of lump-sum distributions from pension plans taxed under section 402(e) of this title, was added by Pub. L. 93–406, § 2005(c)(9).
1969—Par. (9). Pub. L. 91–172 added par. (9).
1964—Par. (8). Pub. L. 88–272 added par. (8).
1962—Par. (7). Pub. L. 87–792 added par. (7).
Amendment by section 104(b)(2)(A) of Pub. L. 116–260 applicable to taxable years beginning after
Pub. L. 116–260, div. EE, title II, § 212(d),
Pub. L. 116–136, div. A, title II, § 2204(c),
Pub. L. 115–141, div. T, § 101(d),
Pub. L. 115–123, div. D, title II, § 41107(b),
Amendment by section 11002(d)(1)(J) of Pub. L. 115–97 applicable to taxable years beginning after
Pub. L. 115–97, title I, § 11011(e),
Amendment by section 11051(b)(2)(A) of Pub. L. 115–97 applicable to any divorce or separation instrument (as defined in former section 71(b)(2) of this title as in effect before
Pub. L. 114–113, div. Q, title I, § 104(d),
Pub. L. 113–295, div. A, title I, § 101(b),
Amendment by section 221(a)(34)(C) of Pub. L. 113–295 effective
Pub. L. 112–240, title II, § 201(b),
Pub. L. 111–312, title VII, § 721(b),
Pub. L. 110–343, div. C, title II, § 203(b),
Pub. L. 109–432, div. A, title I, § 108(b),
Pub. L. 109–432, div. A, title IV, § 406(d),
Pub. L. 108–357, title VII, § 703(c),
Pub. L. 108–311, title III, § 307(b),
Pub. L. 108–173, title XII, § 1201(k),
Pub. L. 108–121, title I, § 109(c),
Pub. L. 107–147, title IV, § 406(c),
Pub. L. 107–16, title IV, § 431(d),
Pub. L. 105–34, title II, § 202(e),
Pub. L. 105–34, title IX, § 975(b),
Pub. L. 104–191, title III, § 301(j),
Amendment by Pub. L. 104–188 applicable to taxable years beginning after
Pub. L. 103–66, title XIII, § 13213(e),
Amendment by Pub. L. 102–486 applicable to property placed in service after
Amendment by Pub. L. 102–318 applicable to distributions after
Amendment by section 1001(b)(3)(A) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Pub. L. 100–647, title VI, § 6007(d),
Pub. L. 100–485, title VII, § 702(b),
Amendment by sections 131(b)(1) and 132(b), (c) of Pub. L. 99–514 applicable to taxable years beginning after
Pub. L. 99–514, title III, § 301(c),
Pub. L. 99–514, title XVIII, § 1875(c)(12),
Pub. L. 98–369, div. A, title IV, § 491(f)(1),
Par. (9) as in effect before date of repeal by Pub. L. 97–354 to remain in effect for years beginning before
Pub. L. 97–34, title I, § 103(d),
Amendment by sections 112(b)(2) and 311(h)(1) of Pub. L. 97–34 applicable to taxable years beginning after
Pub. L. 96–608, § 3(b),
Amendment by Pub. L. 96–451 applicable with respect to additions to capital account made after
Amendment by Pub. L. 95–615 applicable to taxable years beginning after
Pub. L. 94–455, title V, § 502(c),
Pub. L. 94–455, title XV, § 1501(d),
Amendment by section 1901(a)(8), (9) of Pub. L. 94–455 applicable with respect to taxable years beginning after
Pub. L. 93–483, § 6(b),
Amendment by section 2002(a)(2) of Pub. L. 93–406 applicable to taxable years beginning after
Amendment by section 2005(c)(9) of Pub. L. 93–406 applicable only with respect to distributions or payments made after
Amendment by Pub. L. 91–172 applicable with respect to taxable years of electing small business corporations beginning after
Pub. L. 88–272, title II, § 213(d),
Amendment by Pub. L. 87–792 applicable to taxable years beginning after
Pub. L. 116–260, div. N, title II, § 275,
For provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to
For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after
For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of Pub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after
Pub. L. 95–427, § 2,
Pub. L. 95–615, § 2,