What is the difference between adjusted gross income and gross income?

Gross income on the 1040 income tax return is the total amounts of all of your worldwide taxable income added together that is on page 1 line 22 Total Income of the 1040 tax form.

From the line 22 total taxable income you can have some amounts from line 23 through line 35 that can be used to reduce the gross taxable amount from the line 22 Total Income.

The total amount of the adjustments form page 1 line 36 will be subtracted from the amount on line 22 Total Income and the reaming amount will be your adjusted gross income on line 37 and then that amount (AGI) will go to page 2 of the 1040 tax form line 38 for your AGI amount.