[Anonymous]

I’m studying for REG and I’m currently on R2 – I’m having a hard time keeping adjustments and itemized deductions straight (For and From AGI) and which ones are subject to phase out (2%, 10%)etc…I may just try to memorize them all straight up but does anyone have any good memory tools/mnemonics they used to keep them all straight? Thank you in advance 🙂

[Paydirt123]

Adjustments FOR AGI: MAISES TO HAIDES

[Paydirt123]

moving expenses
alimony
interest penalty
student loan int
educator expenses
SE Health insurance
tuition and fees
one half SE tax
HSA
attorney fees
ira deduction
domestic production receipts
educator expenses
SE retirement/keogh

[Paydirt123]

Adjustments FROM AGI: GOT TIME

[Paydirt123]

Gifts to Charity
Other miscellaneous deductions NOT subjecto to 2% floor
Theft & Casualty losses

Taxes state & local
Interest
Miscellaneous deductions subject to 2% floor
Expenses (medical)

[Anonymous]

Thank you!!!! Very helpful

[Author]

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