On the 2016 and 2017 Form 1040, Line 31 on Form 1040 was the alimony-paid deduction — the amount a taxpayer subtracted for alimony or separate maintenance payments made under a divorce or separation agreement.1Internal Revenue Service. Form 1040 – 2017 It was not adjusted gross income, despite a common misconception. When the IRS redesigned Form 1040 for tax year 2018, Line 31 disappeared from the main form entirely, and the alimony deduction moved to Schedule 1.
What Line 31 Actually Was
Line 31 on the 2016 and 2017 Form 1040 was labeled “Alimony paid.”2Internal Revenue Service. Form 1040 – 2016 It was one of the above-the-line adjustments that reduced total income to reach AGI.
Adjusted gross income itself sat on Line 37 of those older returns, not Line 31. The form told you to subtract all your adjustments on Lines 23 through 35 from total income on Line 22, and the result on Line 37 was your AGI.3Internal Revenue Service. Form 1040 – 2014 If someone told you to look up “Line 31” for AGI, they were remembering the wrong line.
Why Line 31 No Longer Exists on Form 1040
For tax year 2018, the IRS replaced the long Form 1040 with a much shorter version and pushed most calculations onto new numbered schedules.4Taxpayer Advocate Service. New 2018 Form 1040 Changes and Helpful Hints for Completion The main form dropped from lines in the high 70s to roughly 20, so sequential line numbers like 31 no longer had a place on the front page. The math didn’t change; it just moved.
Where the Alimony Deduction Went
The deduction that used to live on Line 31 is now Schedule 1, Line 19a.5Internal Revenue Service. Schedule 1 (Form 1040) All of the above-the-line adjustments — educator expenses, self-employment tax, student loan interest, HSA contributions, IRA contributions, and the rest — sit in Part II of Schedule 1 and get totaled on Line 26, which then flows to Form 1040.
There’s a limit on who can still use Line 19a. The Tax Cuts and Jobs Act eliminated the alimony deduction for any divorce or separation agreement executed after December 31, 2018. If your agreement was finalized in 2019 or later, you can’t deduct alimony you pay, and your former spouse doesn’t report it as income. Line 19a applies only to taxpayers whose agreements predate 2019 and haven’t been modified to adopt the new rules.
Schedule C Line 31 Is a Different Line
If you’re self-employed and someone told you to look at “Line 31,” they may not have meant Form 1040 at all. Schedule C (Profit or Loss From Business) still uses Line 31 as the net profit or loss line. You subtract total expenses on Line 30 from gross income on Line 29, and Line 31 is the result.6Internal Revenue Service. Schedule C (Form 1040) That number flows to Schedule 1, Line 3, and to Schedule SE for self-employment tax. Schedule C Line 31 is still the line every sole proprietor and freelancer looks at.
Where AGI Lives on the Current Form 1040
Since so many people looking for “Line 31” are actually looking for AGI, here’s the current location. Adjusted gross income is on Form 1040, Line 11.7Internal Revenue Service. Adjusted Gross Income Line 9 shows total income, Line 10 subtracts the adjustments carried from Schedule 1, Line 26, and Line 11 is what remains.8Internal Revenue Service. Instructions for Form 1040
AGI is defined in federal tax law as gross income minus a specific list of deductions.9Office of the Law Revision Counsel. 26 USC 62 – Adjusted Gross Income Defined It’s not taxable income. The standard or itemized deduction hasn’t been applied yet at that stage of the form.
Finding Your Prior-Year AGI
The most common reason people go hunting for old line numbers is that they need last year’s AGI to e-file. The IRS uses your prior-year AGI to verify your identity when you self-prepare a return. First-time filers enter zero.10Internal Revenue Service. Validating Your Electronically Filed Tax Return
If you can’t find your prior return, you have three ways to get the number:
- Log in to your online IRS account and pull it from your account transcript.
- Request a transcript by mail through the IRS website.
- Call the IRS automated transcript line at 800-908-9946.
When you locate an older return, the line to check depends on the year. For 2018 and later, AGI is on Line 11 (or Line 8b on the 2019 form, and Line 7 on the 2018 form, depending on the redesign year). For 2017 and earlier, AGI is on Line 37 of the long Form 1040. It was never on Line 31.