Sch 1 (1040) Additional Income and Adjustments to Income

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SCHEDULE 1
Department of the Treasury
Internal Revenue Service

▶ Go

1

2021

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

Attachment
Sequence No. 01

Your social security number

Name(s) shown on Form 1040, 1040-SR, or 1040-NR

Part I

OMB No. 1545-0074

Additional Income and Adjustments to Income

(Form 1040)

Additional Income

DRAFT AS OF
July 21, 2021
DO NOT FILE

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 income . . . . . . . . . . . . . . . . . . .

8b

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

8c

d Foreign earned income exclusion from Form 2555

8d (

. . . . .

e Taxable Health Savings Account distribution . . . . . . . .

8e

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

8f

g Jury duty pay

8g

. . . . . . . . . . . . . . . . . . . .

h Prizes and awards
i

. . . . . . . . . . . . . . . . . .

Activity not engaged in for profit income

. . . . . . . . .

j Stock options . . . . . . . . . . . . . . . . . . . .
k 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 . . . . . . . . . . . . . . . . . . . . . .
l

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

8i
8j

8k
8l
8m

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

. . . . . . . .

8n

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

8o

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

8p

9
10

8z

Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . .
Combine lines 1 through 7 and 9. Enter here and on Form 1040, 1040-SR, or
1040-NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

)

8h

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

z Other income. List type and amount ▶

)

Cat. No. 71479F

9
10
Schedule 1 (Form 1040) 2021

Page 2

Schedule 1 (Form 1040) 2021

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

DRAFT AS OF
July 21, 2021
DO NOT FILE

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 8k 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 8l . . . . . 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 ▶
25
26

24z

Total other adjustments. Add lines 24a through 24z . . . . . . . . . . . . .
Add lines 11 through 23 and 25. These are your adjustments to income. Enter
here and on Form 1040 or 1040-SR, line 10, or Form 1040-NR, line 10a . . . . .

25
26
Schedule 1 (Form 1040) 2021