Appendix Twenty-Eight

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 583-593

A - 173 Appendices Appendix Twenty-Eight

APPENDIX TWENTY-EIGHT

ΙΡΣ Φορµ 1040, Σχηεδυλεσ 1−3; Α−Ε

Ι. ΙΡΣ ΦΟΡΜ 1040, ΣΧΗΕ∆ΥΛΕ 1

SCHEDULE 1

(Form 1040 or 1040-SR)

Department of the Treasury

Internal Revenue Service

Additional Income and Adjustments to Income

▶ Attach to Form 1040 or 1040-SR.

▶ Go to www.irs.gov/Form1040 for instructions and the latest information.

OMB No. 1545-0074

2019

Attachment

Sequence No. 01

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

At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any

virtual currency? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Additional Income

1Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . 1

2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

bDate of original divorce or separation agreement (see instructions) ▶

3Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . . 3

4Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . 4

5Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . 5

6Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . 6

7Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . 7

8Other income. List type and amount ▶

8

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

bRecipient’s SSN . . . . . . . . . . . . . . . . . . . . . ▶

cDate of original divorce or separation agreement (see instructions) ▶

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

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

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

22

Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or

1040-SR, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019

APPENDIX TWENTY-EIGHT