Page 90 - Individual Forms & Instructions Guide

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Instructions for Schedule 1 14:28 - 20-Jan-2023

Additional Income and Adjustments to Income

deducted state and local income taxes on Lines 2a and 2b
General Instructions your 2021 Schedule A, use the State and
Local Income Tax Refund Worksheet in
these instructions to see if any of your Alimony Received
Use Schedule 1 to report income or ad- refund is taxable.
justments to income that can’t be en- Line 2a
tered directly on Form 1040, 1040-SR, Exception. See Itemized Deduction Re-
or 1040-NR. coveries in Pub. 525 instead of using the Enter amounts received as alimony or
State and Local Income Tax Refund separate maintenance pursuant to a di-
Additional income is entered on Worksheet in these instructions if any of vorce or separation agreement entered
Schedule 1, Part I. The amount on the following applies. into on or before December 31, 2018,
line 10 of Schedule 1 is entered on Form 1. You received a refund in 2022 unless that agreement was changed after
1040, 1040-SR, or 1040-NR, line 8. December 31, 2018, to expressly pro-
that is for a tax year other than 2021.
Adjustments to income are entered on 2. You received a refund other than vide that alimony received isn't included
in your income. Alimony received is not
Schedule 1, Part II. The amount on an income tax refund, such as a general included in your income if you entered
line 26 is entered on Form 1040 or sales tax or real property tax refund, in into a divorce or separation agreement
1040-SR, line 10; or 1040-NR, line 10a. 2022 of an amount deducted or credit after December 31, 2018. If you are in-
claimed in an earlier year. cluding alimony in your income, you
3. You had taxable income on your
Additional Income 2021 Form 1040 or 1040-SR, line 15, must let the person who made the pay-
ments know your social security num-
but no tax on your Form 1040 or ber. If you don’t, you may have to pay a
Line 1 1040-SR, line 16, because of the 0% tax penalty. For more details, see Pub. 504.
rate on net capital gain and qualified If you are including alimony pay-
Taxable Refunds, Credits, or dividends in certain situations. ments from more than one divorce or
Offsets of State and Local 4. Your 2021 state and local income separation agreement in your income,
Income Taxes tax refund is more than your 2021 state enter the total of all alimony received on
and local income tax deduction minus
line 2a.
None of your refund is taxable the amount you could have deducted as
TIP if, in the year you paid the tax, your 2021 state and local general sales Line 2b
you either (a) didn't itemize de- taxes. On line 2b, enter the month and year of
ductions, or (b) elected to deduct state 5. You made your last payment of your original divorce or separation
and local general sales taxes instead of 2021 estimated state or local income tax agreement that relates to the alimony
state and local income taxes. in 2022. payment, if any, reported on line 2a.
If you received a refund, credit, or 6. You owed alternative minimum If you have alimony payments from
offset of state or local income taxes in tax in 2021. more than one divorce or separation
2022, you may be required to report this 7. You couldn't use the full amount agreement, on line 2b enter the month
amount. If you didn't receive a Form of credits you were entitled to in 2021 and year of the divorce or separation
1099-G, check with the government because the total credits were more than agreement for which you received the
agency that made the payments to you. the amount shown on your 2021 Form most income. Attach a statement listing
Your 2022 Form 1099-G may have been 1040 or 1040-SR, line 16. the month and year of the other agree-
made available to you only in an elec- 8. You could be claimed as a de- ments.
tronic format, and you will need to get pendent by someone else in 2021.
instructions from the agency to retrieve 9. You received a refund because of Line 3
this document. Report any taxable re- a jointly filed state or local income tax
fund you received even if you didn't re- return, but you aren't filing a joint 2022 Business Income or (Loss)
ceive Form 1099-G. If you operated a business or practiced
Form 1040 or 1040-SR with the same
If you chose to apply part or all of the person. your profession as a sole proprietor, re-
refund to your 2022 estimated state or port your income and expenses on
Schedule C.
local income tax, the amount applied is
treated as received in 2022. If the refund
was for a tax you paid in 2021 and you

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