AICPA 미국 공인회계사 Regulation R1-M1-Filing Requirements for Individuals

* Gross Income - Adjustment 
                                             = Adjusted Gross Income (AGI)
                                                   -   Standard deduction or Itemized deduction
                                              = Taxable income before QBI deduction
                                                   -    QBI deduction
                                              =  Taxable income 

* Adjustment (A deduction to arrive at adjusted gross income)
전통연금성격의 것, 학비관련된 것, 위자료, 자영업 관련된 거(50% tax), 돈 없어서 빼는 조기인출 penalty는 불쌍하니까 gross income에서 빼주자

    Educator Expenses
    Student loan interest
    IRA contributions (traditional, Roth는 아님) 
    Health savings account
    Moving expenses (Only for members of the armed forces)
    Self - employment taxes (50%)
    Self -employed health insurance
    Self-employed retirement
    Interest withdrawal penalty(조기인출 Penalty)
    Alimony paid (Before December 31, 2018) 이혼이 왜 점점 늘어나! 2018년 12월 31일 이후엔 안돼!

* Itemized deductions
    Medical (in excess of 7.5 % of AGI)
    Taxes : state & local (Personal property and either income or sales tax, up to $10,000) (Real Estate tax): tax return 분 다음 해 Income으로 잡힘
     Interest expense (Home and Investment)
    Charitable contributions
     Casualty/theft loss attributable to federal disaster (in excess of $100 floor & 10% of AGI)
     Gambling loss 도 gambling gain 까지는 Itemized Deduction할 수 있다.