Deductions for individual taxpayers are classified as either for AGI or from AGI. Discuss the two categories of for AGI deductions. ess lln. O A. For reporting purposes, deductions for AGI can be classified into two categories: (1) expenses that are netted against income from the activity, such as expenses connected with a trade or business (Schedule C), rental real estate (Schedule E), or a farm (Schedule F); and (2) various other types of for AGI deductions that are reported as Adjustments to Income on Schedule 1 of Form 1040. OB. For reporting purposes, deductions for AGI can be classified into two categories: (1) expenses connected with a trade or business (Schedule C); and (2) expenses connected with rental real estate (Schedule E). O C. For reporting purposes, deductions for AGI can be classified into two categories: (1) expenses incurred by an employee in connection with his employment; and (2) expenses incurred by an independent contractor in connection with a trade or business. OD. For reporting purposes, deductions for AGI can be classified into two categories: (1) expenses that are netted against income from the activity, such as expenses connected with a trade or business (Schedule E), rental real estate (Schedule F), or a farm (Schedule C); and (2) various other types of for AGI deductions that are reported as Adjustments to Income on Schedule 1 of Form 1099-R