Adjusted Gross Income (Gross Income – Adjustments to Income) is taken into factor to determine if you qualify for the Coronavirus Economic Impact Payment.

You can locate your Adjusted Gross Income on your Form 1040 U.S. Individual Income Tax Return Line 8b

To be eligible for the Coronavirus Economic Impact Payments or Coronavirus Tax Relief, your adjusted income has to be $75,000 or less for individual tax return or $150,000 or less for married filing joint tax return.

What is adjusted gross income?

Adjusted gross income includes

Income

  • Wages, salaries, tips
  • Interest from your saving
  • Dividend on your stocks
  • Ira distribution
  • Pensions
  • Annuity
  • Social security
  • Capital gain or loss from selling stocks
  • Self-employment income from schedule C including statutory employee wages
  • Alimony received
  • Rental real estate income from schedule E
  • Partnership income or loss reported on Schedule K-1 from Schedule E
  • Unemployment compensation
  • Farm income from Schedule F

Adjustments to Income

  • Educator expenses
  • Alimony paid
  • IRA deduction
  • Tuition and fees
  • Student loan interest
  • Self-employment health insurance deduction
  • Self-employment tax deductible part from schedule SE
  • Health saving account

Adjusted Gross Income: Line 8b Form 1040

Gross Income – Adjustments to Income

Read more information on the COVID-19 Tax Relief and  COVID-19 Economic Impact Payments here:

https://www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know

IR-2020-61, March 30, 2020

Playlist: COVID-19 Economic Impact Payments:

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