Which type of expense is NOT typically listed as an adjustment to income?

Rental expenses are typically considered deductible business expenses rather than adjustments to income for individual tax purposes. Adjustments to income generally involve personal expenses that can be deducted from gross income to arrive at adjusted gross income (AGI) on an individual's tax return.

Educator expenses, jury duty fees, and health savings account contributions are all examples of adjustments to income. Educator expenses may be claimed for eligible teachers who spend their own money on classroom supplies. Jury duty fees can be deducted if the taxpayer's employer pays them and includes the payment in income. Contributions to health savings accounts can also reduce taxable income if made by eligible individuals.

Since rental expenses are incurred in the context of running a business or managing investment property, they are reported on different forms and schedules, reflecting their treatment as expenses rather than adjustments to income.