Adjustments & Itemized Deduction
　　美国个人所得税税前扣除制度采用的是综合所得税制，分项扣除。分项扣除是对实际发生的各类支出分别进行扣除，可以准确、全面地扣除纳税人的各类费用，但对征管要求高。今天高顿网校USCPA小编就为大家介绍一下美国个人所得税的Adjustments & Itemized Deduction的相关考点。
　　Individual Taxation Flow
　　1.Gross Income Deductions to Arrive AGI./Above the line
　　3.Adjusted Gross Income（AGI）
　　4.Standard Deduction/Itemized Deduction
　　5.Exemptions
　　6.Taxable Income
　　GROSS INCOME：
　　1.Wages
　　2.Interest
　　3.Dividends
　　4.State Tax Refunds
　　5.Alimony Received
　　6.Business Income
　　7.Capital Gain/Loss
　　8.IRA Income
　　9.Pension and Annuity
　　10.Rental Income/Loss
　　11.K-1 Income/Loss
　　12.Unemployment Compensation
　　13.Social Security Benefits
　　14.Other Income
　　ADJUSTMENT：
　　1.Educator Expenses
　　2.IRA
　　3.Student Loan Interest Expenses
　　4.Tuition & Fee Deduction
　　5.Health Savings Account
　　6.Moving Expenses
　　7.One-Half Self-Employment FICA
　　8.Self-Employed Health Insurance
　　9.Self-Employed Retirement
　　10.Interest Withdrawal Penalty
　　11.Alimony Paid