Some taxpayers have adjustments to income that cannot be entered directly on Form 1040 or any of the associated schedules. These items are reported as "write-in" adjustments on Schedule 1, Additional Income and Adjustments to Income, line 22. All of the following are considered "write-in" adjustments EXCEPT: Jury duty payment turned over to an employer. A penalty for early withdrawal from a savings account. Expenses related to rental income from personal property. Attorney fees paid to settle an unlawful discrimination claim. After suffering a debilitating injury, Ahmad (47) retired on disability after teaching high-school math for several years. He had not yet reached the minimum retirement age for the district where he taught. If Ahmad's employer paid the premiums on his disability insurance policy using pre-tax dollars, how does he report the disability benefits reported to him on Form 1099-R? As taxable wage income reported on Form 1040, line 1. As nontaxable wage income reported on Form 1040, line 1. As taxable pension income reported on Form 1040, line 4d. As nontaxable pension income reported on Form 1040, line 4c. Which of the following tax benefits may reduce a taxpayer's liability below zero? Adjustments. Deductions. Nonrefundable credits. Refundable credits. The purpose of Form 8962 is to calculate the taxpayer's: Premium Tax Credit and reconcile it with any advance payment of the Premium Tax Credit. Insurance premiums for minimum essential coverage from both private insurers and the Marketplace. Penalty for failing to obtain qualifying coverage. Health coverage exemption