tax

SCHEDULE 1 (Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service

Additional Income and Adjustments to Income a Attach to Form 1040 or 1040-SR.�

a Go to www.irs.gov/Form1040 for instructions and the latest information.

OMB No. 1545-0074

2019 Attachment Sequence No. 01

Name(s) shown on Form 1040 or 1040-SR Your social security number

At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . 1 2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

b Date of original divorce or separation agreement (see instructions) a 3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . . 3 4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . 5 6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . 6 7 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Other income. List type and amount a

8 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a . . . . . . . . 9

Part II Adjustments to Income 10 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11

Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . . 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . . 13 14 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . 14 15 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . 15 16 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . 16 17 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . 17 18a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18a

b Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . a c Date of original divorce or separation agreement (see instructions) a

19 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . 20 21 Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . . . . . . . . . 21 22

Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019