SCHEDULE 1                                                                                                                OMB No. 1545-0074
(Form 1040)                 Additional Income and Adjustments to Income
                                                 Attach to Form 1040, 1040-SR, or 1040-NR. 
Department of the Treasury                                                                                                Attachment  2023
Internal Revenue Service     Go to www.irs.gov/Form1040 for instructions and the latest information.                      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