Many people prefer to have deductions FOR Adjusted Gross Income (AGI) rather than from AGI. Does it really make a difference? Some deductions are before the adjusted gross income (AGI) [referred to by tax professionals as dfors] and other deductions appear after the AGI (referred to by tax professionals as dfroms). Discuss how Congress determines the deductions that go before adjusted gross income. Why is AGI significant in the determination of tax liability?