@AndrewA87
(a) Your rental income/expenses including depreciation are reported/ reconciled on Schedule-E. The net of that process is reported on line 5 of Schedule-1 --See here --> 2024 Schedule 1 (Form 1040). This and all your other additional incomes are totaled on line 10 of the schedule-1 and then entered on line 8 of form 1040 --- See here -->2024 Form 1040. Finally after adding all these income you get your total income on line 9 of form 1040.
(b) All the allowed adjustments such as student loan interest, educator expenses, etc. etc. are collected/ reported in part 2 of Schedule-1 and totaled on line 26 of Schedule-1. This then is transferred on line 10 of form 1040, resulting in line 11 -- Adjusted Gross Income. This is generally referred to as above the line.
(c) Your allowable deductions ( whether Standard or Itemized / Schedule-A ) is now reported on line 12 of form 1040. Your property tax. mortgage interest etc. are all reported on Schedule-A as part of the itemized deduction. This leads to your taxable income for the year on line 15 of form 1040.
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