Schedule 1, Line 8 includes the following.
- Most prizes and awards.
- .Jury duty pay.
- Alaska Permanent Fund dividends.
- Reimbursements or other amounts received for items deducted in an earlier year
- Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property.
- Income from an activity not engaged in for profit.
- from a health savings account (HSA) because you didn't remain an eligible individual during the testing period.
- Gambling winnings, including lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc.
- Reemployment trade adjustment assistance (RTAA) payments.
- Loss on certain corrective distributions of excess deferrals.
- Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
- Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property.
- Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution.
- Canceled debts. These amounts may be shown in box 2 of Form 1099-C.
- Taxable part of disaster relief payments.
- Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses
See IRS Instructions for 1040, page 23.
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