Thank you so much. I saw the negative figure on line 21 of the 1040 form.

How am I able to review the form 1040 without actually filing it? I have not seen the form 1040 even after I reviewed my Federal and state Taxes.

Just to clarify, the exempted amount ($-5000) would be under miscellaneous income?

Anything else to mail to IRS? How about W2 and 1098T form?

I tried the steps that you recommended. On my wages and income section for Federal Taxes, I have an additional row saying "miscellaneous income, 1099-A, 1099-C ...