| This article is part of a series on |
| Taxation in the United States |
|---|
 |
 United States portal |
In the United States income tax system, adjusted gross income (AGI) is an individual's total gross income minus specific deductions.[1] It is used to calculate taxable income, which is AGI minus allowances for personal exemptions and itemized deductions. For most individual tax purposes, AGI is more relevant than gross income.
Gross income is sales price of goods or property, minus cost of the property sold, plus other income. It includes wages, interest, dividends, business income, rental income, and all other types of income. Adjusted gross income is gross income less deductions from a business or rental activity and 21 other specific items.
Several deductions (e.g. medical expenses and miscellaneous itemized deductions) are limited based on a percentage of AGI. Certain phase outs, including those of lower tax rates and itemized deductions, are based on levels of AGI. Many states base state income tax on AGI with certain deductions.
Adjusted gross income is calculated by subtracting above-the-line deduction from gross income.[2]
Gross income
Gross income includes "all income from whatever source", and is not limited to cash received. It specifically includes wages, salary, bonuses, interest, dividends, rents, royalties, income from operating a business, alimony, pensions and annuities, share of income from partnerships and S corporations, and income tax refunds.[3] Gross income includes net gains for disposal of assets, including capital gains and capital losses. Losses on personal assets are not deducted in computing gross income or adjusted gross income. Gifts and inheritances are excluded.[4]
Adjustments
Gross income is reduced by certain items to arrive at adjusted gross income.[1] These include:
- Expenses of carrying on a trade or business including most rental activities (other than as an employee)
- Certain business expenses of teachers, reservists, performing artists, and fee-basis government officials,
- Health savings account deductions,
- Certain moving expenses
- One-half of self-employment tax,
- Allowable contributions to certain retirement arrangements (SEP IRA, SIMPLE IRA, and qualified plans) and Individual Retirement Accounts (IRAs),
- Penalties imposed by financial institutions and others on early withdrawal of savings,
- Alimony paid (which the recipient must include in gross income),
- College tuition, fees, and student loan interest (with limitations and exceptions),
- 陪審員の給与は陪審員の雇用主に送金される。
- 国内生産活動控除、および
- 適用範囲が限定されるその他の特定の項目。
フォーム1040の報告
総所得は、米国連邦個人所得税申告書（Form 1040シリーズ）に記載されます。場合によっては、利子と配当金に関するSchedule B [5]など、裏付けとなるスケジュールやフォームが必要となります。事業所得および賃貸収入（パートナーシップやSコーポレーションを通じたものを含む）は、事業経費を差し引いた純額で申告されます。これらの純額は、事業所得についてはSchedule C [6]、賃貸収入についてはSchedule E [7]、農業所得についてはSchedule F [8]に申告されます。
修正されたAGI
一部の税額計算は、AGIの修正版に基づいています。「修正AGI」の定義は、関連する計算が使用される目的によって異なります。これらのAGIの修正版では、総所得と調整後総所得の両方の計算で除外されていた特定の項目がAGIに追加される場合があります。一般的な追加項目には、非課税の利子、社会保障給付の除外部分、非課税の外国所得などがあります。[9]
参考文献
- ^ 26 USC § 62 に基づく
- ^ 「AGI Calculator | Adjusted Gross Income Calculator For 2023」. 2023年6月1日. 2023年6月20日閲覧。
- ^ 26 USC § 61
- ^ 「米国法典26条 § 102 - 贈与と相続」LII / Legal Information Institute . 2023年4月9日閲覧。
- ^ 「利息と普通配当」（PDF） irs.gov 2022年2023年4月9日閲覧。
- ^ 「事業による損益」（PDF）irs.gov 2022年2023年4月9日閲覧。
- ^ 「補足所得と損失」（PDF） irs.gov 2022年2023年4月9日閲覧。
- ^ 「農業による損益」（PDF） irs.gov 2022年2023年4月9日閲覧。
- ^ LISAK, BARRY. 「2014年度の新たな保険料税額控除」
さらに読む
IRS資料
- 出版物17 連邦所得税
- フォーム1040シリーズのフォームと説明書
