The following adjustments are either easy to figure or do not apply to many taxpayers. So that
you can determine whether any of these adjustments apply to you, they are briefly described in the following
Penalty on Early Withdrawal of Savings
Line 36 Adjustments
There are a number of miscellaneous adjustments that you are allowed to include in the total on
line 36 of the tax form 1040.
On the dotted line next to line 36 you enter the amount of the adjustment and identify it. For
example, you must report deductible expenses related to income reported on line 21 from the rental of personal
property engaged in for profit. You may deduct expenses up to the amount of income on line 36. You would write the
amount on the doted line and identify the adjustment as "PPR". The instructions on Form 1040 list these adjustments
and refer you to the applicable form or publication you need to determine your eligibility for the deduction.