← 2022
No. 2022-01
Schedule 1
Additional Income and Adjustments to Income
Name(s)
Social security number
For 2022, enter the amount reported to you on Form(s) 1099-K that was included in error or for personal items sold at a loss.
Part I — Additional Income
1Taxable refunds, credits, or offsets of state and local income taxes
2aAlimony received
b
Date of original divorce or separation agreement:
3Business income or (loss). Attach Schedule C
4Other gains or (losses). Attach Form 4797
5Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
6Farm income or (loss). Attach Schedule F
7Unemployment compensation
8 Other income:
aNet operating loss
()
bGambling
cCancellation of debt
dForeign earned income exclusion from Form 2555
()
eIncome from Form 8853
fIncome from Form 8889
gAlaska Permanent Fund dividends
hJury duty pay
iPrizes and awards
jActivity not engaged in for profit income
kStock options
lIncome from the rental of personal property engaged in for profit
mOlympic and Paralympic medals and USOC prize money
nSection 951(a) inclusion
oSection 951A(a) inclusion
pSection 461(l) excess business loss adjustment
qTaxable distributions from an ABLE account
rScholarship and fellowship grants not reported on Form W-2
sNontaxable amount of Medicaid waiver payments (Form 1040, line 1a or 1d)
()
tPension or annuity from a nonqualified deferred compensation plan or section 457 plan
uWages earned while incarcerated
vDigital assets received as ordinary income not reported elsewhere
z
Other income. List type and amount:
9 Total other income. Add lines 8a through 8z
10 Combine lines 1 through 7 and 9. This is your additional income
Part II — Adjustments to Income
11Educator expenses
12Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106
13Health savings account deduction. Attach Form 8889
14Moving expenses for members of the Armed Forces. Attach Form 3903
15Deductible part of self-employment tax. Attach Schedule SE
16Self-employed SEP, SIMPLE, and qualified plans
17Self-employed health insurance deduction
18Penalty on early withdrawal of savings
19aAlimony paid
b
Recipient’s SSN
c
Date of original divorce or separation agreement:
20IRA deduction
21Student loan interest deduction
22 Reserved for future use
23Archer MSA deduction
24 Other adjustments:
aJury duty pay
bDeductible expenses related to income on line 8l (rental of personal property)
cNontaxable amount of Olympic/Paralympic medals reported on line 8m
dReforestation amortization and expenses
eRepayment of supplemental unemployment benefits (Trade Act of 1974)
fContributions to section 501(c)(18)(D) pension plans
gContributions by certain chaplains to section 403(b) plans
hAttorney fees/court costs, unlawful discrimination claims
iAttorney fees/court costs, IRS whistleblower award
jHousing deduction from Form 2555
kExcess deductions of section 67(e) expenses (Schedule K-1, Form 1041)
z
Other adjustments. List type and amount:
25 Total other adjustments. Add lines 24a through 24z
26 Add lines 11 through 23 and 25. These are your adjustments to income