Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes. This income is reported on Form 1040, Schedule 1. • U.S. citizens and resident aliens are taxed on worldwide income and must file a U.S. tax return even if all the income is from foreign sources, and even if they paid (or will pay) taxes to another country. Attach Schedule SE 14 15 Self-employed SEP, SIMPLE, and qualified plans 15 16 Self-employed health insurance deduction 16 17 Penalty on early withdrawal of savings 17 18a Alimony paid 18a b Recipient's SSN 18a c Date of original divorce or separation agreement (see instructions) 19 IRA deduction 19 20 Student loan interest deduction 20 21. Schedule K-1 doesn't show actual dividend distributions the corporation made to you. The corporation must report such amounts totaling $10 or more for the calendar year on Form 1099-DIV, Dividends and Distributions. Attach Schedule SE 15 16 Self-employed SEP, SIMPLE, and qualified plans 16 17 Self-employed health insurance deduction 17 18 Penalty on early withdrawal of savings 18 19a Alimony paid. 19a b Recipient's SSN 19a c Date of original divorce or separation agreement (see instructions): 20 21 Student loan interest deduction 21 22 Reserved for future. Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes. 1 2a Alimony received 2a Date of original divorce or separation agreement (see instructions): 3 Business income or (loss). Attach Schedule C. 3 Other gains or (losses). Check if any from Form(s): 4797 4684 4 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule. Schedule K-1 (Form 1041) For calendar year 2018, or tax year Internal Revenue Service Beginning / / ending / / Beneficiary's Share of Income, Deductions, Credits, etc. See back of form and instructions. Part I Information About the Estate or Trust A Estate's or trust's employer identification number A Estate's or trust's name B Estate's or trust's name C Fiduciary's name, address, city, state. Student Loan Interest Deduction Worksheet—Schedule 1, Line 21 Before you begin: Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z). Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction. 1. Enter the total interest you paid in. SCHEDULE 1 (Form 1040) (Rev. January 2020) Department of the Treasury Internal Revenue Service Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions): 3 Business income or (loss). Attach Schedule C 3 4 Other gains or (losses). Attach Form 4797 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 5 6 Farm income.