SCHEDULE 1                                                                                                       OMB No. 1545-0074
(Form 1040)                 Additional Income and Adjustments to Income
Department of the Treasury               ▶ Attach to Form 1040, 1040-SR, or 1040-NR.                             2021
                                                                                                                 Attachment   
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 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  . . . . . . . . . . . . . . . . . .                            8h
i  Activity not engaged in for profit income               . . . . . . . . .         8i
j  Stock options  . . . . . . . . . . . . . . . . . . . .                            8j
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  . . . . . . . . . . . . . . . . . . . . . .                             8k
l  Olympic  and  Paralympic  medals  and  USOC  prize  money  (see 
   instructions)  . . . . . . . . . . . . . . . . . . . . .                          8l
m  Section 951(a) inclusion (see instructions)  . . . . . . . . .                   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
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.  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) 2021

Schedule 1 (Form 1040) 2021                                                                    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 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 ▶
                                                                           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 or 1040-SR, line 10, or Form 1040-NR, line 10a  . . . . .         26
                                                                                            Schedule 1 (Form 1040) 2021