The 2022 1040 Form has changes to lines 1, 6, 19, 27, 28, and 30.
Line 1- Income
Line 1 has been expanded into 9 separate lines to categorize the income that was previously reported as one amount on line 1.
- 1a. W-2 Box 1 total
- 1b. Household Employee Wages
- 1c. Tip income
- 1d. Medicaid Waiver Payments not reported on W-2
- 1e. Taxable dependent care benefits from 2441
- 1f. Employer provided adoption benefits (form 8839)
- 1g. Wages from form 8919 (unsupported form)
- 1h. Other earned income
- 1i. Nontaxable combat pay election
Line 6 - Social Security
A check box has been added to line 6 to show the return includes a Lump Sum election.
Lines 19 and 28- Child Tax Credit
Verbiage changes have been made to these lines. These changes are directly related to the changes to the Child Tax Credit.
Previously line 19 was the "Nonrefundable child tax credit or credit for other dependents from Schedule 8812". It has been changed to "Child tax credit or credit for other dependents from Schedule 8812".
Line 28 changed from "Refundable child tax credit or additional child tax credit from Schedule 8812" to "Additional child tax credit from Schedule 8812".
Line 27 - Earned Income Tax Credit
The Earned Income Tax Credit has returned to the pre-COVID amounts.
- Line 27a checkbox was removed and has been renumbered as line 27.
- Line 27b has been moved to page 1 as Line 1i.
- Line 27c has been removed. Taxpayers are no longer permitted to use the prior year income to figure EIC.
Line 30 - Recovery Rebate Credit
The Recovery Rebate Credit is no longer valid for tax year 2022. Line 30 has been reserved for future use.