Schedules 1, 2 and 3 have some minor changes for tax year 2022.
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
- 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.
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