Start with Adjusted Gross Income:
(Line 37 of IRS form 1040)

ADD

• Tax-exempt pensions and annuities:
• Tax-free income:
• Depreciation on rental property:
• Other:

DEDUCT

• Non-reimursed major medical expenses:
• Care of parents:
• Cost of higher education:
• Cost of children:

Calculate

ADJUSTED ANNUAL INCOME: $0

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