Taxation Project 2

SCHEDULE 1 (Form 1040) 2023

Additional Income and Adjustments to Income Department of the Treasury Internal Revenue Service

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

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:

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 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

10 Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8 . . . . . . . . . . . . . . . . . . . . . 10

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2023

Schedule 1 (Form 1040) 2023 Page 2

Part II Adjustments to Income 11 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Certain business expenses of reservists, performing artists, and fee-basis government

officials. Attach Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . 13 14 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . 14 15 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . 15 16 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . 16 17 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . 17 18 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . 18 19a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a

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

20 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . 21 22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Archer MSA deduction . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Other adjustments:

a Jury duty pay (see instructions) . . . . . . . . . . . . . . 24a b Deductible expenses related to income reported on line 8l from the

rental of personal property engaged in for profit . . . . . . . . 24b c Nontaxable amount of the value of Olympic and Paralympic medals

and USOC prize money reported on line 8m . . . . . . . . . . 24c d Reforestation amortization and expenses . . . . . . . . . . . 24d e Repayment of supplemental unemployment benefits under the Trade

Act of 1974 . . . . . . . . . . . . . . . . . . . . . . 24e f Contributions to section 501(c)(18)(D) pension plans . . . . . . . 24f g Contributions by certain chaplains to section 403(b) plans . . . . 24g h Attorney fees and court costs for actions involving certain unlawful

discrimination claims (see instructions) . . . . . . . . . . . . 24h i

Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations . . . . . . . . . . . . . . . . . . . 24i

j Housing deduction from Form 2555 . . . . . . . . . . . . . 24j k Excess deductions of section 67(e) expenses from Schedule K-1 (Form

1041) . . . . . . . . . . . . . . . . . . . . . . . . 24k z Other adjustments. List type and amount:

24z 25 Total other adjustments. Add lines 24a through 24z . . . . . . . . . . . . . . . 25 26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on

Form 1040, 1040-SR, or 1040-NR, line 10 . . . . . . . . . . . . . . . . . . 26 Schedule 1 (Form 1040) 2023

Version A, Cycle 10

INTERNAL USE ONLY DRAFT AS OF July 28, 2023

SCHEDULE 1

(Form 1040)

2023

2023. Cat. No. 71479F.

Additional Income and Adjustments to Income

Department of the Treasury Internal Revenue Service

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

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

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

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

8z

9

Total other income. Add lines 8a through 8z          

9

10

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

10

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

Cat. No. 71479F

Schedule 1 (Form 1040) 2023

Schedule 1 (Form 1040) 2023

Page 2

Part II

Adjustments to Income

11

Educator expenses          

11

12

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

12

13

Health savings account deduction. Attach Form 8889          

13

14

Moving expenses for members of the Armed Forces. Attach Form 3903          

14

15

Deductible part of self-employment tax. Attach Schedule SE          

15

16

Self-employed SEP, SIMPLE, and qualified plans          

16

17

Self-employed health insurance deduction          

17

18

Penalty on early withdrawal of savings          

18

19

a

Alimony paid          

19a

b

Recipient’s SSN          

c

20

IRA deduction          

20

21

Student loan interest deduction          

21

22

Reserved for future use          

22

23

Archer MSA deduction          

23

24

Other adjustments:

a

Jury duty pay (see instructions)          

24a

b

Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit          

24b

c

Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m          

24c

d

Reforestation amortization and expenses          

24d

e

Repayment of supplemental unemployment benefits under the Trade Act of 1974          

24e

f

Contributions to section 501(c)(18)(D) pension plans          

24f

g

Contributions by certain chaplains to section 403(b) plans          

24g

h

Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions)          

24h

i

Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations          

24i

j

Housing deduction from Form 2555          

24j

k

Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041)          

24k

z

24z

25

Total other adjustments. Add lines 24a through 24z          

25

26

Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 10          

26

Schedule 1 (Form 1040) 2023

8.2.1.3144.1.471865.466429

Additional Income and Adjustments to Income

SE:W:CAR:MP

2023 Schedule 1 (Form 1040)