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The Form 2106, Employee Business Expenses, is used by employee to deduct ordinary and necessary expenses related to their job.  If you're self-employed and wanted to deduct expenses for your home office, you have to enter the expenses on  "Business Use of Home" on Schedule C 

 

The line 11 of Form 1040 is your adjusted gross income.  Adjusted Gross Income (AGI) is gross income minus adjustments to income. Gross income includes wages, dividends, capital gains, business income, retirement distributions, and other income; while adjustments to Income include Educator expenses, Student loan interest, Alimony payments or contributions to a retirement account. 

 

Your AGI can not be more than your total gross Income on you return and in some cases may be lower.