<div><div class="indented"> Note: The draft you are looking for begins on the next page.</div>              Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms and do not rely on draft forms, instructions, and publications for filing. We generally do not release draft forms until we believe we have incorporated all changes, but sometimes unexpected issues arise, or legislation is passed. Also, forms generally are subject to OMB approval before they can be officially released. 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If typing in a link above instead of clicking on it, be sure to type the link into the address bar of your browser, not a Search box. If you wish, you can submit comments about draft or final forms, instructions, or publications at <a href="https://www.irs.gov/formscomments">IRS.gov/FormsComments</a>. We cannot respond to all comments due to the high volume we receive. Please note that we may not be able to consider many suggestions until the subsequent revision of the product. <table><tr><td>SCHEDULE 1</td><td> </td><td>Additional Income and Adjustments to Income</td><td> </td><td>OMB No. 1545-0074</td><td> </td></tr><tr><td> </td><td style="background-color: #000000"> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td>(Form 1040 or 1040-SR)</td><td style="background-color: #000000"> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td style="background-color: #000000"> </td><td> </td><td> </td><td>2019</td><td> </td></tr><tr><td>Department of the Treasury</td><td style="background-color: #000000"> </td><td>▶ Attach to Form 1040 or 1040-SR.</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td style="background-color: #000000"> </td><td>▶ Go to www.irs.gov/Form1040 for instructions and the latest information.</td><td> </td><td>Attachment</td><td> </td></tr><tr><td>Internal Revenue Service</td><td style="background-color: #000000"> </td><td> </td><td> </td><td>Sequence No. 01</td><td> </td></tr><tr><td colspan="3">Name(s) shown on Form 1040 or 1040-SR</td><td colspan="2">Your social security number</td><td> </td></tr></table>  <table><tr><td> </td><td> </td><td> </td><td> </td><td colspan="3"> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td style="background-color: #000000"> </td><td colspan="2" style="background-color: #000000">DateDRAFTof</td><td colspan="5" style="background-color: #000000">AS OF</td><td style="background-color: #000000"> </td><td> </td><td> </td></tr><tr><td> </td><td colspan="7">At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td colspan="5">virtual currency? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</td><td colspan="2">. .</td><td>Yes</td><td colspan="2">No</td><td> </td></tr><tr><td> </td><td colspan="2" style="background-color: #000000">Part I</td><td>Additional Income</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">1</td><td colspan="4">Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . .</td><td> </td><td>1</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>2a</td><td colspan="4">Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . .</td><td> </td><td>2a</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>b</td><td> </td><td colspan="2">original divorce or separation agreement (see instructions) ▶</td><td> </td><td> </td><td style="background-color: #C0C0C0"> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="11">October 10, 2019</td><td> </td></tr><tr><td colspan="2">3</td><td colspan="4">Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . .</td><td> </td><td>3</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">4</td><td colspan="4">Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . .</td><td> </td><td>4</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">5</td><td colspan="4">Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . .</td><td> </td><td>5</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">6</td><td colspan="4">Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . .</td><td> </td><td>6</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">7</td><td colspan="4">Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . .</td><td colspan="2">7</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">8</td><td colspan="2">Other income. List type and amount ▶</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td>8</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">9</td><td colspan="4">Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a . . . . . . . .</td><td colspan="2">9</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td colspan="2" style="background-color: #000000">Part II</td><td>Adjustments to Income</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">10</td><td colspan="4">Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . .</td><td colspan="2">10</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">11</td><td colspan="4">Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td colspan="4">Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</td><td colspan="2">11</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2"> </td><td colspan="3">HealthDOsavingsaccountdeduction. AttachNOTForm8889...... .</td><td colspan="4">FILE</td><td> </td><td> </td><td> </td></tr><tr><td colspan="2"> </td><td colspan="3"> </td><td colspan="2"> </td><td colspan="2" style="background-color: #000000"> </td><td style="background-color: #000000"> </td><td> </td><td> </td></tr><tr><td colspan="2">12</td><td colspan="3"> </td><td colspan="4">.........12</td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">13</td><td colspan="4">Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . .</td><td> </td><td>13</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">14</td><td colspan="4">Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . .</td><td> </td><td>14</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">15</td><td colspan="4">Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . .</td><td> </td><td>15</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">16</td><td colspan="4">Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . .</td><td> </td><td>16</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="2">17</td><td colspan="4">Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . .</td><td colspan="2">17</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>18a</td><td colspan="4">Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</td><td> </td><td>18a</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>b</td><td colspan="3">Recipient’s SSN . . . . . . . . . . . . . . . . . . .</td><td>. . ▶</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr></table>  c. Date of original divorce or separation agreement (see instructions) ▶  <table><tr><td>19</td><td>IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</td><td>19</td></tr><tr><td>20</td><td>Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . .</td><td>20</td></tr><tr><td>21</td><td>Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . .</td><td>21</td></tr></table> 22. Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or <table><tr><td colspan="2">1040-SR, line 8a . . . . . . . . . . . . . . . . . . . . . .</td><td>......</td><td>22</td></tr><tr><td>For Paperwork Reduction Act Notice, see your tax return instructions.</td><td>Cat. No. 71479F</td><td colspan="2">Schedule 1 (Form 1040 or 1040-SR) 2019</td></tr></table> </div>

IRS Releases Draft Individual Income Form for 2019

IRS Releases Draft Individual Income Form for 2019

Internal Revenue Service

The IRS has released a draft version of the 2019 Form 1040, Schedule 1, “Additional Income and Adjustments to Income.”

The IRS has released a draft version of the 2019 Form 1040, Schedule 1, “Additional Income and Adjustments to Income.”