The above image is theTY2021  Schedule 1 Part II--Adjustments to income. Here is where values for payments of student loan interest, alimony (for divorces in effect 2018 and prior), educator classroom expenses, and individual self made contributions to IRA get entered. These are called adjustments because they REDUCE (aka "adjust")  the clients taxable income thereby reducing their income tax liability.
I like to think of adjustments as coupons because just like a coupon, adjustments reduce the total before the tax is calculated.  :)  Below  I have included a worksheet I made a few years ago to try and explain how adjustments, non-refundable credits, and refundable credits affect a tax return. 
From IRS  PUB 4491 covers tax Law for the VITA/TCE volunteer 
  • Link & Learn interactive training modules  for Adjustments to Income -updated mid-November usually-- -click image on right
 
Topics like this one are pretty much the same year after year and can be reviewed anytime.
 My attempt at explaining how adjustments, non-refundable and refundable credits affect a tax return by comparing them to things we may be more familiar with-- buying stuff!  Click either image to open PDF.
Below is more information provided by Prosperity Now's VITA-Train (Module 4). Enjoy!
Click Here to Go Back to Training Checklist
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You can contact me at maryvitataxes@gmail.com 
Please note: I, Mary Meador, AM NOT a certified accountant or tax law expert. I volunteer with VITA providing free tax preparation for individuals and families whose income is less than $66,000 a year. We deal with simple returns at our sites.  I cannot guarantee the accuracy of all the information on this site as tax laws change and I may not have a clear understanding of complicated issues. I am trying to provide basic tax preparation information for our volunteers to get started--remember Publication 4012 is your go-to resource for questions, as well as irs.gov and Publication 17. ​