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Caution: DRAFT—NOT FOR FILING

Caution: DRAFT NOT FOR FILING . This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy. Do not file draft forms. Also, do not rely on draft forms, instructions, and publications for FILING . We generally do not release drafts of forms until we believe we have incorporated all changes. However, unexpected issues sometimes arise, or legislation is passed, necessitating a change to a draft form. In addition, forms generally are subject to OMB approval before they can be officially released. Drafts of instructions and publications usually have at least some changes before being officially released. Early release drafts are at , and may remain there even after the final release is posted at All information about all forms, instructions, and pubs is at Almost every form and publication also has its own page on For example, the Form 1040 page is at ; the Publication 17.

July 31, 2018 DO NOT FILE DRAFT AS OF SCHEDULE 1 (Form 1040) Department of the Treasury Internal Revenue Service Additional Income and Adjustments to Income

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