GA Form 500

The federal Form 1040 Schedule 1 is only included if any type of Additional Income or Adjustment to Income was reported on the federal tax return.

IRS Form 1040 Schedule 1 - https://www.irs.gov/pub/irs-pdf/f1040s1.pdf

If you are e-filing the Georgia state income tax return, these federal forms will be included in the state e-file.

Form 1040 Schedule 1 is used to report certain types of income and claim some tax deductions that aren't listed on the main 1040 form. 

Part 1 of Schedule 1 reports the following types of income:

• Taxable refunds of state and local income taxes
• Alimony received (for divorce agreements dated before December 31, 2018)
• Income or loss from a business
• Gains or losses from sales of business property
• Rent and royalty income
• Income from a partnership, S corporation, or trust
• Farm income or loss
• Unemployment compensation

Part 2 of Schedule 1 reports these types of deductions:

• Up to $250 of unreimbursed expenses for educators who work in schools
• Business expenses of military reservists, performing artists, and fee-based government officials (the only qualifying professions for certain business deductions)
• Contributions to health savings accounts (HSAs)
• Moving expenses for members of the Armed Forces
• The deductible part of self-employment taxes
• Contributions to a SEP, SIMPLE, or qualified retirement plan
• Health insurance premiums for self-employed people
• Penalties on early withdrawals of savings
• Alimony payments (for divorce agreements dated before December 31, 2018)
• Contributions to an IRA
• Up to $2,500 of student loan interest
• Up to $4,000 of qualified higher education tuition and fees

Thank you.