@meganetrix
You should consider using your time to read the actual Form 8960 instructions instead of attempting dopey internet dunks:
On Page 1: If your MAGI meets the thresholds, you must file Form 8960 (see “Who Should File”)
On Page 6: The instructions for Lines 4a tell you what should be included (and what should be deducted on Line 4b)
Further, the “Known Issues” spreadsheet from the IRS specifically calls out the new instructions for Form 8960 Line 4a: “…updates to the Instructions for Form 8960 (Tax Year 2022) regarding the Specific Instructions for Line 4a to include Schedule C (Form 1040) amounts reported on Schedule 1 (Form 1040), line 3 and Form 1041, line 3.”
