Tax Accounting

SCHEDULE 1 (Form 1040) Department of the Treasury Internal Revenue Service

Additional Income and Adjustments to Income

▶ Attach to Form 1040, 1040-SR, or 1040-NR. ▶ Go to  www.irs.gov/Form1040  for instructions and the latest information.

OMB No. 1545-0074

2022

Attachment Sequence No.  01

Name(s) shown on Form 1040, 1040-SR, or 1040-NR Donna and Chris Hoser

Your social security number

465-74-3322

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) ►

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:

a 

Net operating loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8a

()

b 

Gambling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8b

c 

Cancellation of debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8c

d 

Foreign earned income exclusion from Form 2555 . . . . . . . . . . . . . . . . . . . . . . .

8d

()

e 

Income from Form 8853 . . . . . . . . . . . . . . . . . . . . . . . . . . .

8e

f 

Income from Form 8889 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8f

g 

Alaska Permanent Fund dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8g

h 

Jury duty pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8h

i 

Prizes and awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8i

fill in the blank c4f5eaf99005069_1

j 

Activity not engaged in for profit income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8j

k 

Stock options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8k

l 

Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property . . . . . . . . . . . . . . . . . . . . .

8l

m 

Olympic and Paralympic medals and USOC prize money (see instructions) . . . . . .

8m

n 

Section 951(a) inclusion (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8n

o 

Section 951A(a) inclusion (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .

8o

p 

Section 461(l) excess business loss adjustment . . . . . . . . . . . . . . . . . . . . . . . . .

8p

q 

Taxable distributions from an ABLE account (see instructions) . . . . . . . . . . . . . . .

8q

r 

Scholarship and fellowship grants not reported on Form W-2 . . . . . . . . . . . . . . .

8r

s 

Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d . . . . . . . . . . . . . . . . . . .

8s

()

t 

Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan . . . . . . . . . . . .

8t

u 

Wages earned while incarcerated . . . . . . . . . . . . .

8u

z 

Other income. List type and amount: ►

8z

9

Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

fill in the blank c4f5eaf99005069_2

10

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

10

fill in the blank c4f5eaf99005069_3

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 71479F

Schedule 1 (Form 1040) 2022