Understanding Schedule 1, Line 20 on Form 1040 - What Goes There?
I'm filling out my taxes for 2024 and I'm stumped on Line 20 of Schedule 1 on my Form 1040. It says "Other adjustments to income" but I have no idea what qualifies here. I tried looking at the IRS instructions but honestly they're so full of jargon I can't make sense of it. I'm an independent contractor (Uber driver and food delivery) and I've already filled out my Schedule C for business income. I also have some money from a part-time W-2 job. Is this where I'm supposed to put something related to my side gigs? Or is it for something completely different? I remember last year my tax preparer put something on this line but now I'm trying to do it myself to save money and I'm totally lost. Anyone know what typically goes on Line 20 of Schedule 1?
19 comments

Madison Tipne
Line 20 of Schedule 1 on Form 1040 is for "other adjustments to income" that don't have a specific line elsewhere on Schedule 1. It's kind of a catch-all for less common adjustments. Common items that go on Line 20 include: - Jury duty pay you gave to your employer - Reforestation amortization - Repayment of supplemental unemployment benefits - Certain expenses for qualified performing artists - Attorney fees and court costs for certain unlawful discrimination claims - Certain film and TV production expenses As an Uber driver with Schedule C income, your business deductions would go on Schedule C, not on Line 20 of Schedule 1. Similarly, your W-2 job-related expenses generally aren't deductible anymore unless you're in specific professions like armed forces reservists, qualified performing artists, or fee-basis state/local government officials. If you don't have any of these unusual situations, you'll probably leave Line 20 blank or enter zero.
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Holly Lascelles
Thanks for explaining! I've never had jury duty so that's not it. What about health insurance costs as a self-employed person? Would that go on this line or somewhere else?
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Madison Tipne
Self-employed health insurance premiums actually go on Line 17 of Schedule 1, not Line 20. That's a special deduction specifically for self-employed individuals. Make sure you only include premiums you paid for yourself, your spouse, and dependents. And remember that you can't deduct more than your net self-employment income from Schedule C.
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Malia Ponder
I actually just used https://taxr.ai to figure this out when I was stuck on the same line! It was super helpful because I had this weird jury duty situation where I got paid but had to give the money to my employer (and they wanted me to handle it on my taxes). The tool analyzed my situation and showed me exactly where to put it - Line 20 with a specific code. You just upload your tax forms or explain your situation, and it gives you step-by-step guidance tailored to your specific tax scenario. It helped me identify several adjustments I would have missed, including this Schedule 1 line 20 issue.
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Kyle Wallace
Does it work for other tax form questions too? I'm confused about a bunch of different schedules and forms, not just this one line.
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Ryder Ross
Sounds interesting but how do you know it's giving accurate info? I've tried tax help tools before that gave me wrong answers and I ended up getting a letter from the IRS later.
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Malia Ponder
Absolutely works for other tax forms too. I used it for questions about Schedule C deductions and Form 8949 for crypto transactions I had. It's particularly helpful for explaining how different forms connect to each other. Yes, I totally understand the concern about accuracy. What convinced me was that it shows you the specific IRS publications and rules it's basing its answers on. You can even see the exact paragraphs from IRS documents that support the guidance. I cross-checked a few things with my accountant friend and he confirmed it was giving correct advice.
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Kyle Wallace
Just wanted to follow up about using taxr.ai since I was skeptical at first. I went ahead and tried it for my Schedule 1 questions and a bunch of other confusing forms. It was actually super helpful! I uploaded my previous year's return and it identified that I qualified for an adjustment on Line 20 for some educational expenses that are specific to my industry. What I really liked is that it walked me through exactly what documentation I needed to keep in case of an audit. No more boxes of random receipts! Definitely making tax filing less stressful this year.
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Gianni Serpent
If you're struggling to get answers about Line 20 on Schedule 1 or any other tax questions, I highly recommend using https://claimyr.com to actually speak with an IRS agent. I was stuck on this exact issue last year and spent hours trying to get through the IRS phone system with no luck. Claimyr basically holds your place in the IRS phone queue and calls you when an agent is about to answer. Saved me literally hours of waiting. You can see how it works here: https://youtu.be/_kiP6q8DX5c When I finally got through, the IRS agent explained exactly what items qualify for Line 20 based on my specific situation. I had some unusual deductions related to jury duty pay I returned to my employer that belonged on that line, and they confirmed it was the right place to put it.
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Henry Delgado
Wait, there's actually a way to talk to a real person at the IRS without waiting for hours? How much does this cost? Sounds too good to be true.
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Olivia Kay
I don't believe this works. I've tried everything to get through to the IRS and it's literally impossible unless you want to waste an entire day on hold. And even then there's no guarantee they'll answer your question correctly.
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Gianni Serpent
They don't charge you for connecting with the IRS - that would be against IRS rules. They just handle the waiting part and call you when an agent is about to pick up. It's completely legit and saves you from having to sit on hold for hours. I felt the same way at first! I was calling the IRS about this Schedule 1 issue for three days straight and couldn't get through. With Claimyr, I was connected with an agent in about 45 minutes (while I went about my day). The IRS still has wait times, but the difference is you're not actively sitting there listening to their hold music.
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Olivia Kay
I need to eat my words about Claimyr. After my skeptical comment, I gave it a try out of desperation because I had this exact Schedule 1, Line 20 issue that was holding up my whole return. I was shocked when they actually called me back and connected me to an IRS agent who answered my question in detail. The agent confirmed that in my case (I have some income from a settlement), a portion did belong on Line 20 with a specific code, and they walked me through exactly how to report it. Would have never figured that out from the generic instructions. Definitely worth it for complicated tax situations like mine.
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Joshua Hellan
Don't forget that if you put anything on line 20 of Schedule 1, you need to include a statement identifying what it is. There's a code you need to write next to the line (like "PDC" for performing artist expenses). The IRS will flag your return if you put an amount there without the proper code.
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Finley Garrett
AuthorWhere do I find these codes? Are they in the 1040 instructions or somewhere else? I'm wondering if I need to use this line for some student loan interest that doesn't fit elsewhere.
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Joshua Hellan
You can find the codes in the Schedule 1 instructions, not the main 1040 booklet. They're listed in the section for Line 20. Student loan interest actually has its own dedicated line on Schedule 1 (Line 21), so it wouldn't go on Line 20. That's specifically for student loan interest deduction up to $2,500, depending on your income level.
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Jibriel Kohn
Is anyone using TurboTax for this? I'm trying to figure out where in TurboTax I would enter something for line 20 of Schedule 1 but can't find it anywhere in their interface.
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Edison Estevez
In TurboTax, you won't directly see "Line 20 of Schedule 1" mentioned. Instead, look under the Deductions & Credits section, then "I'll choose what I work on," and then look for the specific type of expense you're trying to deduct. For example, if it's jury duty pay given to employer, you'd find that under "Other Tax Situations" or sometimes under a search. TurboTax will then place it on the correct line automatically. Their search function is pretty helpful for finding these obscure deductions.
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Omar Farouk
As someone who's been through this exact confusion, I want to add that Line 20 is also where you'd put certain educator expenses that exceed the $300 limit on Form 1040. If you're a teacher or educator and have qualifying expenses over $300, the excess can go on Schedule 1, Line 20 with code "EDU". Also, for those mentioning TurboTax - if you have something unusual that belongs on Line 20, you might need to upgrade from the basic version to get access to those sections. I learned this the hard way when I had some performing artist expenses one year. One tip: if you're unsure whether something belongs on Line 20, err on the side of caution and either consult the IRS directly or a tax professional. Getting it wrong can trigger correspondence from the IRS, and while it's usually just a correction, it's a hassle you don't want to deal with.
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