The main changes to Schedule 1 and Schedule 2 (Form 1040):

A: Combine the items on the forms to consolidate the information and make it shorter and less specific.

B: Enable taxpayers to claim deductions for things like gambling losses and hobby expenses by subtracting the deductions from the related income directly on the form.

C: Expand the number of items with specific line numbers.

D: Move the items so that Part I and Part II of the forms have been switched.