Schedules 1, 2 and 3 have some minor changes for tax year 2022.
Schedule 1
Schedule 1 added several lines allowing taxpayers to see exactly where the entry is coming from instead of being combined on one entry line.
- Line 8e was divided into lines 8e and 8f to indicate the form the distribution was received from (8853 MSA and 8889 HSA).
- 8r: Scholarship and fellowship grants reported on Form W-2
- 8s: Nontaxable amount of Medicaid waiver payments included on Form
1040, line 1a or 1d - 8t: Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan
- 8u: Wages earned while incarcerated
Schedule 2
- Line 8 added a check box if Form 5329 is not required.
- Due to expiration of the American Rescue Plan, line 19 is no longer used to report additional tax on Form 8812. It is now reserved for future use.
Schedule 3
Reserved for Future use:
- Line 13c - Health coverage tax credit from Form 8885 expired
- Line 13g- Credit for child and dependent care expenses is no longer refundable
No longer available:
- Line 13b - Although no longer available, users can claim the credit for qualified sick and family leave wages paid in 2022 from Schedule(s) H for leave taken before April 1, 2021
- Line 13h - Although no longer available, users can claim the credit for qualified sick and family leave wages paid in 2022 from Schedule(s) H for leave taken after March 31, 2021, and before October 1, 2021