An expression that refers to deductions removed from total income before taxes are calculated. Income minus above the line deductions is referred to as adjusted gross income. Certain investment-related expenses, including property exchange losses and payments into retirement annuities, may count as above the line deductions.
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- Above The Line Deduction Definition | Investopedia
Above the line deductions are certain types of deductions that are subtracted from your income before the adjusted gross income is calculated for tax purposes .
- Above The Line Agency
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