Why isn't the income shown on schedule 1 line 22 and shown in the blank space on line 6 of Form 1040 not included in the total income at the end of line 6 on Form 1040?

[VolvoGirl · Accepted solution]

It should be.  But it is just added into line 6.  On the new 1040 there are some lines that include amounts from the new schedules.  Like total income on line 6 won't equal lines 1-5.  There could be more income from schedule 1 to the left of line 6.

So isn't line 6 equal to 1-5 + line 22?  I'll have to see if any other schedules go there too.

[pufferspond]

Line 6 is not equal to lines 1-5 plus line 22 on schedule 22. That is the problem. This income should be included in the calculation of the tax but it isn’t. I used IRS tax tables to confirm that the tax shown on line 11 is only based on amounts shown on lines 1-5b.

[VolvoGirl]

Ok what lines on schedule 1 have amounts?  22 is just the total of 10-21. What kind of income?  And the tax is not based on line 6 but line 7 which is a whole other convoluted calculation.  Adjustments on Schedule 1 line 36 gets subtracted from 1040 line 6 and entered on line 7.

Now you are talking about the tax.   If you have capital gains or qualified dividends the tax on line 11 is not taken from the tax table but is calculated separately from schedule D.  The tax will be calculated on the Qualified Dividends and Capital Gain Tax Worksheet.  It does not get filed with your return.  In the online version you need to save your return as a pdf file and include all worksheets to see it.  

Maybe you could post a screen shot of lines 1-7 so we can see that line 6 isn't the sum of 1-5 plus 22.