Topic Number 450 - Adjustments to Income
| Individual Retirement Arrangements (IRAs) | Topic No. 451 |
| Alimony | Topic No. 452 |
| Bad Debt Deduction | Topic No. 453 |
| Moving Expenses | Topic No. 455 |
| Student Loan Interest Deduction | Topic No. 456 |
| Tuition and Fees Deduction | Topic No. 457 |
| Educator Expense Deduction | Topic No. 458 |