Understanding Schedule 1, Line 20 on Form 1040 - What Goes There?

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.

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.

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.

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.

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.

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.

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.

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.

Just wanted to add something that hasn't been mentioned yet - if you're an independent contractor like the original poster, you might have HSA contributions that go on Schedule 1, but those would go on Line 13, not Line 20. For Uber drivers specifically, one thing that could potentially go on Line 20 is if you had to repay any income that was previously reported. For example, if you received a bonus or incentive payment from a rideshare company that you later had to pay back due to some error or policy violation, that repayment could qualify for Line 20. But honestly, for most people doing standard gig work like Uber or food delivery, Line 20 will be blank. Your business expenses go on Schedule C, and most other common deductions have their own specific lines elsewhere on Schedule 1. Don't overthink it - if you don't have one of those unusual situations that others have mentioned (jury duty pay, performing artist expenses, etc.), just leave it blank and move on with your return.

For most people doing standard tax returns, Line 20 of Schedule 1 will be blank. It's really a catch-all for unusual situations that don't have their own dedicated lines elsewhere on the tax forms. Since you mentioned you're an Uber driver and delivery person with a W-2 job, here's what applies to your situation: - Your Uber/delivery business expenses go on Schedule C (car expenses, phone, equipment, etc.) - Your W-2 income goes on Form 1040 directly - Most common deductions like student loan interest, HSA contributions, etc. have their own specific lines on Schedule 1 The only way Line 20 would apply to you is if you have one of those rare situations like: - You served jury duty and had to give that pay to your employer - You're a qualified performing artist with specific expenses - You had to repay unemployment benefits or other income If none of those apply (and they probably don't), just put $0 or leave Line 20 blank. Don't stress about it - the IRS designed most deductions to have obvious places to go, and Line 20 is just there for the oddball situations that pop up occasionally.

I had this exact same confusion last year! As others have mentioned, Line 20 is really for unusual situations that don't fit elsewhere. Since you're doing Uber and delivery work, those business expenses definitely belong on Schedule C, not Line 20. One thing that might help is to think of Schedule 1 as having two main sections: Lines 1-9 are for additional income, and Lines 10-26 are for adjustments to income (deductions). Each of these lines has a specific purpose, and Line 20 is just the "miscellaneous" line for rare situations. For your situation as an independent contractor with W-2 income, you're probably going to use: - Schedule C for your gig work expenses and income - The main 1040 form for your W-2 income - Maybe Lines 13-19 on Schedule 1 if you have things like HSA contributions or student loan interest But Line 20? Almost certainly going to be blank unless you have one of those very specific situations others have mentioned. Don't overthink it - if you don't have jury duty pay to give back to an employer or aren't a performing artist, you're probably done with Line 20 before you even start!

I went through this exact same confusion when I started doing my own taxes after using a preparer for years! As everyone has mentioned, Line 20 is really for those oddball situations that don't fit anywhere else on the tax forms. Since you're doing Uber and delivery work, here's what I learned the hard way: almost everything related to your gig work goes on Schedule C, not on Schedule 1. Your car expenses, phone bills, delivery bags, even things like parking fees or tolls while working - all of that belongs on Schedule C as business expenses. The key thing to remember is that Line 20 is an "adjustment to income" (like a deduction), while your business expenses on Schedule C reduce your business income before it even gets to your main 1040 form. So your gig work expenses are much more valuable on Schedule C than they would be anywhere on Schedule 1. For most people in your situation - independent contractor work plus a W-2 job - Line 20 will be blank. Don't stress about trying to find something to put there. The IRS made sure that common situations like yours have clear places to report everything, and Line 20 is just there for the truly unusual stuff that pops up occasionally. Focus on getting your Schedule C right for your business expenses and income, report your W-2 income on the main form, and you'll probably be all set!

I was in the exact same situation last year! As an independent contractor doing gig work, I spent way too much time worrying about Line 20 when it turned out I didn't need it at all. Here's what I learned: since you're doing Uber and delivery work as an independent contractor, pretty much all your work-related expenses (car expenses, phone, delivery equipment, etc.) go on Schedule C, not anywhere on Schedule 1. Your W-2 income just goes directly on your main 1040 form. Line 20 of Schedule 1 is really just for weird, uncommon situations that don't have their own specific lines - things like jury duty pay you had to give back to your employer, certain performing artist expenses, or repayment of unemployment benefits. For regular folks like us doing gig work, it's almost always going to be blank. Don't overthink it! If you don't have one of those unusual situations (and most people don't), just leave Line 20 empty and focus on getting your Schedule C filled out correctly. That's where your real deductions are going to be anyway, and they're actually more valuable there since they reduce your business income before it gets taxed. The tax forms seem super complicated at first, but once you realize that most lines don't apply to your specific situation, it gets much easier. You've got this!