Deductions & credits

Thanks for your answers. I have an extra question : I'm based in France, and I'm not very clear on what is the IRS taxable revenu definition (what we have to declare in Form 1040 as "wages and salaries").

- Is it my French Incomes before social contribution, and before Income tax (in France we call it "Salaire Brut").

- or my French Incomes after social contribution, and before Income tax (called "Salaire Net").

 

In France, the taxable revenu is our Incomes after social contribution.