Some verbage from the IRS:
- Taxable social security benefits (Instructions for Form 1040 or 1040-SR, Social Security Benefits Worksheet)
- IRA deduction (Instructions for Form 1040 or 1040-SR, IRA Deduction Worksheet)
- Student loan interest deduction (Instructions for Form 1040 or 1040-SR, Student Loan Interest Deduction Worksheet)
- Nontaxable amount of Olympic or Paralympic medals and USOC prize money (Instructions for Form 1040 or 1040-SR, Schedule 1, line 😎
- The exclusion of interest from Series EE and I U.S. Savings Bonds issued after 1989 (Form 8815)
- The exclusion of employer-provided adoption benefits (Form 8839)
- Tuition and fees deduction (Form 8917)
- The deduction of up to $25,000 for active participation in a passive rental real estate activity (Form 8582)
I Believe, if I wanted to take the tuitition/fees deduction (say its under 150K, I forget now).... My AGI without unemployment was $135K, but with unemployment its $170K.
The AGI used for tuitition/fees is the full AGI (and not the reduced one so IM not eligible).
The reduced AGI is only being used for the unemployment $10,200 credit and not the listed above credits, I believe.
