Taxpayers who elect to use the lump-sum election method for their benefits will check this box. The credit for sick and family leave for certain self-employed individuals were not extended and you can no longer claim these credits. Wages earned while incarcerated are now reported on Schedule 1, line 8u.Ĭredits for sick and family leave for certain self-employed individuals are not available. Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan are now reported on Schedule 1, line 8t. Scholarships and fellowship grants are now reported on Schedule 1, line 8r.
