Tax Return Problem

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

2020 Attachment Sequence No. 01

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

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. List type and amount ▶ 8

9

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

c Date of original divorce or separation agreement (see instructions) ▶

19 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . 20

21 Tuition and fees deduction. Attach Form 8917 . . . . . . . . . . . . . . . 21

22

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

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2020

Version A, Cycle 5

INTERNAL USE ONLY DRAFT AS OF July 17, 2020

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

2020

2020. Cat. No. 71479F.

Attachment 

Sequence No. 01 

Attachment Sequence No. 01. For Paperwork Reduction Act Notice, see your tax return instructions.

Part I

Additional Income

1

Taxable refunds, credits, or offsets of state and local income taxes          

1

2

a

Alimony received          

2a

b

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

8

9

 

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

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

18

a

Alimony paid          

18a

b

Recipient’s SSN          ▶

c

19

IRA deduction          

19

20

Student loan interest deduction          

20

21

Tuition and fees deduction. Attach Form 8917          

21

22

 

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

22

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

Cat. No. 71479F

Schedule 1 (Form 1040) 2020

8.2.1.3144.1.471865.466429

Additional Income and Adjustments to Income

SE:W:CAR:MP

2020 Schedule 1 (Form 1040)