The only adjustments lower, that I can think of, would be from 1099-INT forms (Unless the -OID $$ didn't come over for some reason)
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On any of your 1099-INT forms.
1) Any $$ in box 13 of the -INT reduce the $$ on line 2a of the 1040
2) Any $$ on the follow-up page for "Adjustments"...like for accrued interest paid on a bond purchased, usually during 2022, that lowers the value on 2a of the 1040
(but one has to take care in entering Accrued Interest, on that page. Cannot have any two (or 3) boxes of $$ in 1and/or 3 and/or 8, and also indicate accrued interest and have it applied correctly).
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
