By following how the number flows from F.2106 to Sch 1 then to F.1040.  Nothing more to that.

2106 wont change adjusted gross income, if thats what youre asking....and for the majority of people the 2106 deductions have been taken away with TCJA back in 2018....so you may not see any benefit on the federal return.

Military reservists, qualified performing artists, or fee-basis state or local government official?