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<!--
  Form 1040 — U.S. Individual Income Tax Return (2024)
  Enhanced Accessibility version: uses structureTag auto-tagging.
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    <Info title="Form 1040 — U.S. Individual Income Tax Return (2024)"
          author="Department of the Treasury — Internal Revenue Service"
          subject="U.S. Individual Income Tax Return"
          keywords="IRS, 1040, tax, income, federal, 2024"
          creator="ObviousPDF.Xml" />
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  <Outlines>
    <Outline title="Page 1 — Filing Status &amp; Income" page="0" />
    <Outline title="Page 2 — Tax, Credits &amp; Payments" page="1" />
    <Outline title="Schedule 1 — Additional Income" page="2" />
  </Outlines>

  <Pages>

    <!-- ═══════════════════════════════════════════════════════════════ -->
    <!-- Page 1 — Filing Status, Name/Address, Income, Adjustments     -->
    <!-- ═══════════════════════════════════════════════════════════════ -->
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        <Text x="40" y="34">1040<TextOptions fontRef="title-font" fontSize="28"><TextColor name="black" /></TextOptions></Text>
        <Text x="160" y="28" structureTag="H1">U.S. Individual Income Tax Return<TextOptions fontRef="title-font" fontSize="14"><TextColor name="black" /></TextOptions></Text>
        <Text x="160" y="46" artifact="true" artifactType="pagination" artifactSubtype="Header">Department of the Treasury — Internal Revenue Service<TextOptions fontRef="small-font" fontSize="8"><TextColor gray="0.3" /></TextOptions></Text>
        <Text x="530" y="28">2024<TextOptions fontRef="title-font" fontSize="20"><TextColor name="black" /></TextOptions></Text>
        <Text x="490" y="50" artifact="true" artifactType="layout">OMB No. 1545-0074<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <Text x="350" y="60" artifact="true" artifactType="layout">IRS Use Only—Do not write or staple in this space.<TextOptions fontRef="small-font" fontSize="6"><TextColor gray="0.5" /></TextOptions></Text>

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        <!-- Filing status checkboxes -->
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        <Text x="56" y="111">Single<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>

        <CheckboxField name="filing_mfj" x="140" y="110" width="12" height="12" tooltip="Filing status: Married filing jointly" />
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        <CheckboxField name="filing_qss" x="200" y="128" width="12" height="12" tooltip="Filing status: Qualifying surviving spouse" />
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        <!-- Name and Address section header -->
        <Rectangle x="30" y="150" width="552" height="18" mode="fill" artifact="true" artifactType="layout">
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        <Text x="36" y="153" structureTag="H2">Name and Address<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

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        <Text x="36" y="175">Your first name and middle initial<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="first_name" x="36" y="185" width="200" height="18" required="true" tooltip="Your first name and middle initial (required)" />

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        <TextField name="last_name" x="250" y="185" width="200" height="18" required="true" tooltip="Last name (required)" />

        <Text x="462" y="175">Your social security number<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="ssn" x="462" y="185" width="115" height="18" required="true" tooltip="Your social security number (required)" />

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          <DrawOptions lineWidth="0.5"><StrokeColor gray="0.7" /></DrawOptions>
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        <!-- Name fields row 2 (spouse) -->
        <Text x="36" y="213">If joint return, spouse's first name and middle initial<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="spouse_first_name" x="36" y="223" width="200" height="18" tooltip="Spouse's first name and middle initial (joint return only)" />

        <Text x="250" y="213">Spouse's last name<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="spouse_last_name" x="250" y="223" width="200" height="18" tooltip="Spouse's last name" />

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        <!-- Address fields -->
        <Text x="36" y="251">Home address (number and street). If you have a P.O. box, see instructions.<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="address_street" x="36" y="261" width="420" height="18" required="true" tooltip="Home address — number and street (required)" />

        <Text x="468" y="251" artifact="true" artifactType="layout">Apt. no.<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="address_apt" x="468" y="261" width="109" height="18" tooltip="Apartment number" />

        <Text x="36" y="284" artifact="true" artifactType="layout">City, town, or post office<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="address_city" x="36" y="294" width="280" height="18" required="true" tooltip="City, town, or post office (required)" />

        <Text x="326" y="284" artifact="true" artifactType="layout">State<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <DropdownField name="address_state" x="326" y="294" width="60" height="18" required="true" tooltip="State (required)">
          <Option>AL</Option><Option>AK</Option><Option>AZ</Option><Option>AR</Option><Option>CA</Option>
          <Option>CO</Option><Option>CT</Option><Option>DE</Option><Option>FL</Option><Option>GA</Option>
          <Option>HI</Option><Option>ID</Option><Option>IL</Option><Option>IN</Option><Option>IA</Option>
          <Option>KS</Option><Option>KY</Option><Option>LA</Option><Option>ME</Option><Option>MD</Option>
          <Option>MA</Option><Option>MI</Option><Option>MN</Option><Option>MS</Option><Option>MO</Option>
          <Option>MT</Option><Option>NE</Option><Option>NV</Option><Option>NH</Option><Option>NJ</Option>
          <Option>NM</Option><Option>NY</Option><Option>NC</Option><Option>ND</Option><Option>OH</Option>
          <Option>OK</Option><Option>OR</Option><Option>PA</Option><Option>RI</Option><Option>SC</Option>
          <Option>SD</Option><Option>TN</Option><Option>TX</Option><Option>UT</Option><Option>VT</Option>
          <Option>VA</Option><Option>WA</Option><Option>WV</Option><Option>WI</Option><Option>WY</Option>
          <Option>DC</Option>
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        <Text x="396" y="284" artifact="true" artifactType="layout">ZIP code<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="address_zip" x="396" y="294" width="80" height="18" required="true" tooltip="ZIP code (required)" />

        <Text x="484" y="284" artifact="true" artifactType="layout">Foreign country name<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="foreign_country" x="484" y="294" width="93" height="18" tooltip="Foreign country name (if applicable)" />

        <!-- Income section header -->
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        <Text x="36" y="325" structureTag="H2">Income<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>
        <Text x="100" y="327" artifact="true" artifactType="layout">Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld.<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.85" /></TextOptions></Text>

        <!-- Lines 1a–1d -->
        <Text x="36" y="348" artifact="true" artifactType="layout">1a<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="348">Wages, salaries, tips, etc. Attach Form(s) W-2<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="470" y="348" artifact="true" artifactType="layout">1a<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_1a" x="490" y="345" width="87" height="16" tooltip="Line 1a: Wages, salaries, tips, etc. Attach Form(s) W-2" />

        <Text x="36" y="368" artifact="true" artifactType="layout">1b<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="368">Household employee income not on Form(s) W-2<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="470" y="368" artifact="true" artifactType="layout">1b<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_1b" x="490" y="365" width="87" height="16" tooltip="Line 1b: Household employee income not on Form(s) W-2" />

        <Text x="36" y="388" artifact="true" artifactType="layout">1c<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="388">Tip income not on line 1a<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="470" y="388" artifact="true" artifactType="layout">1c<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_1c" x="490" y="385" width="87" height="16" tooltip="Line 1c: Tip income not on line 1a" />

        <Text x="36" y="408" artifact="true" artifactType="layout">1d<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="408">Medicaid waiver payments not included in income<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="470" y="408" artifact="true" artifactType="layout">1d<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_1d" x="490" y="405" width="87" height="16" tooltip="Line 1d: Medicaid waiver payments not included in income" />

        <Line x1="486" y1="342" x2="486" y2="425" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="0.5"><StrokeColor gray="0.7" /></DrawOptions>
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        <!-- Line 1z (total wages) -->
        <Text x="36" y="430" artifact="true" artifactType="layout">1z<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="430">Add lines 1a through 1d<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
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            <DashPattern><Dash>2</Dash><Dash>2</Dash></DashPattern>
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        <TextField name="line_1z" x="490" y="427" width="87" height="16" readonly="true" tooltip="Line 1z: Total wages — add lines 1a through 1d (calculated)" />

        <!-- Lines 2a, 2b -->
        <Text x="36" y="452" artifact="true" artifactType="layout">2a<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="452">Tax-exempt interest<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="380" y="452" artifact="true" artifactType="layout">2a<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_2a" x="395" y="449" width="82" height="16" tooltip="Line 2a: Tax-exempt interest" />

        <Text x="36" y="472" artifact="true" artifactType="layout">2b<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="472">Taxable interest. Attach Sch. B if required<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="470" y="472" artifact="true" artifactType="layout">2b<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_2b" x="490" y="469" width="87" height="16" tooltip="Line 2b: Taxable interest" />

        <!-- Lines 3a, 3b -->
        <Text x="36" y="492" artifact="true" artifactType="layout">3a<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="492">Qualified dividends<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
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        <Text x="36" y="512" artifact="true" artifactType="layout">3b<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="512">Ordinary dividends. Attach Sch. B if required<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="470" y="512" artifact="true" artifactType="layout">3b<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_3b" x="490" y="509" width="87" height="16" tooltip="Line 3b: Ordinary dividends" />

        <!-- Line 9 (total income) -->
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        <Text x="36" y="545" artifact="true" artifactType="layout">9<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="545">Total income. Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="472" y="545" artifact="true" artifactType="layout">9<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_9" x="490" y="542" width="87" height="16" readonly="true" tooltip="Line 9: Total income (calculated)" />

        <!-- Adjustments to Income section header -->
        <Line x1="30" y1="565" x2="582" y2="565" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="1.0"><StrokeColor name="black" /></DrawOptions>
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        <Text x="36" y="570" structureTag="H2">Adjustments to Income<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

        <!-- Lines 10–12 -->
        <Text x="36" y="594" artifact="true" artifactType="layout">10<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="594">Adjustments to income from Schedule 1, line 26<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
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        <Text x="60" y="614">Adjusted gross income. Subtract line 10 from line 9<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="614" artifact="true" artifactType="layout">11<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
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        <Text x="36" y="636" artifact="true" artifactType="layout">12<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="636">Standard deduction or itemized deductions (from Schedule A)<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="636" artifact="true" artifactType="layout">12<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_12" x="490" y="633" width="87" height="16" tooltip="Line 12: Standard deduction or itemized deductions" />

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        <Text x="36" y="668" artifact="true" artifactType="pagination" artifactSubtype="Footer">For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.<TextOptions fontRef="small-font" fontSize="6"><TextColor gray="0.5" /></TextOptions></Text>
        <Text x="370" y="668" artifact="true" artifactType="pagination" artifactSubtype="Footer">Cat. No. 11320B<TextOptions fontRef="small-font" fontSize="6"><TextColor gray="0.5" /></TextOptions></Text>
        <Text x="510" y="668" artifact="true" artifactType="pagination" artifactSubtype="Footer">Form 1040 (2024)<TextOptions fontRef="section-font" fontSize="7"><TextColor name="black" /></TextOptions></Text>

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        <!-- Page number -->
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      </Content>
    </Page>

    <!-- ═══════════════════════════════════════════════════════════════ -->
    <!-- Page 2 — Tax and Credits, Payments, Refund, Sign Here         -->
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      <Content>

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        <Text x="60" y="56">Qualified business income deduction from Form 8995 or 8995-A<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="56" artifact="true" artifactType="layout">13<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_13" x="490" y="53" width="87" height="16" tooltip="Line 13: Qualified business income deduction from Form 8995 or 8995-A" />

        <Text x="36" y="76" artifact="true" artifactType="layout">14<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="76">Add lines 12 and 13<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="76" artifact="true" artifactType="layout">14<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_14" x="490" y="73" width="87" height="16" readonly="true" tooltip="Line 14: Add lines 12 and 13 (calculated)" />

        <Text x="36" y="96" artifact="true" artifactType="layout">15<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="96">Taxable income. Subtract line 14 from line 11. If zero or less, enter -0-<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="96" artifact="true" artifactType="layout">15<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_15" x="490" y="93" width="87" height="16" readonly="true" tooltip="Line 15: Taxable income (calculated)" />

        <Text x="36" y="116" artifact="true" artifactType="layout">16<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="116">Tax (see instructions). Check if any from: Form(s) 8814  4972  Other<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <CheckboxField name="tax_8814" x="360" y="113" width="10" height="10" tooltip="Tax from Form 8814" />
        <CheckboxField name="tax_4972" x="400" y="113" width="10" height="10" tooltip="Tax from Form 4972" />
        <CheckboxField name="tax_other" x="440" y="113" width="10" height="10" tooltip="Tax from other form" />
        <Text x="468" y="116" artifact="true" artifactType="layout">16<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_16" x="490" y="113" width="87" height="16" tooltip="Line 16: Tax" />

        <Text x="36" y="138" artifact="true" artifactType="layout">17<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="138">Amount from Schedule 2, line 21<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="138" artifact="true" artifactType="layout">17<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_17" x="490" y="135" width="87" height="16" tooltip="Line 17: Amount from Schedule 2, line 21" />

        <Text x="36" y="158" artifact="true" artifactType="layout">18<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="158">Add lines 16 and 17<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="158" artifact="true" artifactType="layout">18<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_18" x="490" y="155" width="87" height="16" readonly="true" tooltip="Line 18: Add lines 16 and 17 (calculated)" />

        <Text x="36" y="180" artifact="true" artifactType="layout">19<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="180">Child tax credit or credit for other dependents from Schedule 8812<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="180" artifact="true" artifactType="layout">19<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_19" x="490" y="177" width="87" height="16" tooltip="Line 19: Child tax credit or credit for other dependents" />

        <Text x="36" y="200" artifact="true" artifactType="layout">20<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="200">Amount from Schedule 3, line 8<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="200" artifact="true" artifactType="layout">20<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_20" x="490" y="197" width="87" height="16" tooltip="Line 20: Amount from Schedule 3, line 8" />

        <Text x="36" y="220" artifact="true" artifactType="layout">21<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="220">Add lines 19 and 20<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="220" artifact="true" artifactType="layout">21<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_21" x="490" y="217" width="87" height="16" readonly="true" tooltip="Line 21: Add lines 19 and 20 (calculated)" />

        <Text x="36" y="242" artifact="true" artifactType="layout">22<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="242">Subtract line 21 from line 18. If zero or less, enter -0-<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="242" artifact="true" artifactType="layout">22<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_22" x="490" y="239" width="87" height="16" readonly="true" tooltip="Line 22: Subtract line 21 from line 18 (calculated)" />

        <!-- Payments section header -->
        <Line x1="30" y1="264" x2="582" y2="264" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="1.0"><StrokeColor name="black" /></DrawOptions>
        </Line>
        <Rectangle x="30" y="266" width="552" height="18" mode="fill" artifact="true" artifactType="layout">
          <DrawOptions><FillColor r="0" g="0.2" b="0.5" /></DrawOptions>
        </Rectangle>
        <Text x="36" y="269" structureTag="H2">Payments<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

        <!-- Lines 24–33 -->
        <Text x="36" y="294" artifact="true" artifactType="layout">24<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="294">Federal income tax withheld from: W-2s, 1099s<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="294" artifact="true" artifactType="layout">24<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_24" x="490" y="291" width="87" height="16" tooltip="Line 24: Federal income tax withheld from W-2s and 1099s" />

        <Text x="36" y="314" artifact="true" artifactType="layout">25<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="314">Estimated tax payments and amount applied from prior year return<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="314" artifact="true" artifactType="layout">25<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_25" x="490" y="311" width="87" height="16" tooltip="Line 25: Estimated tax payments and amount applied from prior year return" />

        <Text x="36" y="334" artifact="true" artifactType="layout">26<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="334">Earned income credit (EIC)<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="334" artifact="true" artifactType="layout">26<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_26" x="490" y="331" width="87" height="16" tooltip="Line 26: Earned income credit (EIC)" />

        <Text x="36" y="354" artifact="true" artifactType="layout">27<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="354">Additional child tax credit from Schedule 8812<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="354" artifact="true" artifactType="layout">27<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_27" x="490" y="351" width="87" height="16" tooltip="Line 27: Additional child tax credit from Schedule 8812" />

        <Text x="36" y="376" artifact="true" artifactType="layout">33<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="376">Total payments. Add lines 24 through 32<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="376" artifact="true" artifactType="layout">33<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_33" x="490" y="373" width="87" height="16" readonly="true" tooltip="Line 33: Total payments (calculated)" />

        <!-- Refund / Amount You Owe -->
        <Line x1="30" y1="398" x2="582" y2="398" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="1.0"><StrokeColor name="black" /></DrawOptions>
        </Line>
        <Rectangle x="30" y="400" width="276" height="18" mode="fill" artifact="true" artifactType="layout">
          <DrawOptions><FillColor r="0" g="0.2" b="0.5" /></DrawOptions>
        </Rectangle>
        <Text x="36" y="403" structureTag="H2">Refund<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

        <Rectangle x="306" y="400" width="276" height="18" mode="fill" artifact="true" artifactType="layout">
          <DrawOptions><FillColor r="0.5" g="0.1" b="0.1" /></DrawOptions>
        </Rectangle>
        <Text x="312" y="403" structureTag="H2">Amount You Owe<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

        <!-- Lines 34–35a -->
        <Text x="36" y="428" artifact="true" artifactType="layout">34<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="428">If line 33 is more than line 22, subtract line 22 from line 33. This is the amount you overpaid<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="428" artifact="true" artifactType="layout">34<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_34" x="490" y="425" width="87" height="16" readonly="true" tooltip="Line 34: Amount overpaid (calculated)" />

        <Text x="34" y="450" artifact="true" artifactType="layout">35a<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="450">Amount of line 34 you want refunded to you<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="465" y="450" artifact="true" artifactType="layout">35a<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_35a" x="490" y="447" width="87" height="16" tooltip="Line 35a: Amount of overpayment to be refunded" />

        <!-- Direct deposit -->
        <CheckboxField name="direct_deposit" x="60" y="468" width="12" height="12" tooltip="Check for direct deposit refund" />
        <Text x="76" y="469">Direct deposit? See instructions.<TextOptions fontRef="small-font" fontSize="8"><TextColor name="black" /></TextOptions></Text>

        <Text x="60" y="486" artifact="true" artifactType="layout">35b  Routing number<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <TextField name="routing_number" x="170" y="483" width="140" height="16" tooltip="Routing number for direct deposit" />

        <Text x="320" y="486" artifact="true" artifactType="layout">35c  Account type:<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <DropdownField name="account_type" x="420" y="483" width="100" height="16" tooltip="Account type for direct deposit">
          <Option>Checking</Option>
          <Option>Savings</Option>
        </DropdownField>

        <Text x="60" y="506" artifact="true" artifactType="layout">35d  Account number<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <TextField name="account_number" x="170" y="503" width="200" height="16" tooltip="Account number for direct deposit" />

        <Line x1="30" y1="530" x2="582" y2="530" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="1.0"><StrokeColor name="black" /></DrawOptions>
        </Line>

        <!-- Lines 37–38 -->
        <Text x="36" y="540" artifact="true" artifactType="layout">37<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="540">Amount you owe. Subtract line 33 from line 22<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="540" artifact="true" artifactType="layout">37<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_37" x="490" y="537" width="87" height="16" readonly="true" tooltip="Line 37: Amount you owe (calculated)" />

        <Text x="36" y="562" artifact="true" artifactType="layout">38<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="562">Estimated tax penalty (see instructions)<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="562" artifact="true" artifactType="layout">38<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="line_38" x="490" y="559" width="87" height="16" tooltip="Line 38: Estimated tax penalty" />

        <!-- Sign Here section header -->
        <Line x1="30" y1="586" x2="582" y2="586" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="1.5"><StrokeColor name="black" /></DrawOptions>
        </Line>
        <Rectangle x="30" y="588" width="552" height="18" mode="fill" artifact="true" artifactType="layout">
          <DrawOptions><FillColor r="0" g="0.2" b="0.5" /></DrawOptions>
        </Rectangle>
        <Text x="36" y="591" structureTag="H2">Sign Here — Under penalties of perjury<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

        <!-- Taxpayer signature fields -->
        <Text x="36" y="614">Your signature<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="signature_taxpayer" x="36" y="624" width="250" height="20" tooltip="Your signature" />

        <Text x="296" y="614" artifact="true" artifactType="layout">Date<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="signature_date" x="296" y="624" width="80" height="20" tooltip="Date signed" />

        <Text x="390" y="614" artifact="true" artifactType="layout">Your occupation<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="occupation" x="390" y="624" width="187" height="20" tooltip="Your occupation" />

        <!-- Spouse signature fields -->
        <Text x="36" y="652">Spouse's signature (if joint return, both must sign)<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="signature_spouse" x="36" y="662" width="250" height="20" tooltip="Spouse's signature" />

        <Text x="296" y="652" artifact="true" artifactType="layout">Date<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="signature_spouse_date" x="296" y="662" width="80" height="20" tooltip="Spouse's date signed" />

        <Text x="390" y="652" artifact="true" artifactType="layout">Spouse's occupation<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="spouse_occupation" x="390" y="662" width="187" height="20" tooltip="Spouse's occupation" />

        <!-- Contact info -->
        <Rectangle x="30" y="692" width="552" height="1" mode="fill" artifact="true" artifactType="layout">
          <DrawOptions><FillColor name="black" /></DrawOptions>
        </Rectangle>
        <Text x="36" y="700">Phone no. (optional)<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="phone" x="36" y="710" width="150" height="16" tooltip="Phone number (optional)" />

        <Text x="200" y="700" artifact="true" artifactType="layout">Email address (optional)<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="email" x="200" y="710" width="200" height="16" tooltip="Email address (optional)" />

        <!-- Page footer -->
        <Text x="510" y="776" artifact="true" artifactType="pagination" artifactSubtype="Footer">Form 1040 (2024)<TextOptions fontRef="section-font" fontSize="7"><TextColor name="black" /></TextOptions></Text>

        <!-- SAMPLE watermark -->
        <Text x="127" y="389" artifact="true" artifactType="background">SAMPLE<TextOptions fontRef="title-font" fontSize="96" renderingMode="stroke" rotation="20"><TextColor r="0.85" g="0.1" b="0.1" /></TextOptions></Text>

        <!-- Page number -->
        <Text x="276" y="776" artifact="true" artifactType="pagination" artifactSubtype="Footer">Page 2<TextOptions fontRef="small-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>

      </Content>
    </Page>

    <!-- ═══════════════════════════════════════════════════════════════ -->
    <!-- Page 3 — Schedule 1: Additional Income and Adjustments        -->
    <!-- ═══════════════════════════════════════════════════════════════ -->
    <Page size="Letter">
      <Content>

        <!-- Background -->
        <Rectangle x="0" y="0" width="612" height="792" mode="fill" artifact="true" artifactType="background">
          <DrawOptions><FillColor name="white" /></DrawOptions>
        </Rectangle>

        <!-- Schedule 1 header box -->
        <Rectangle x="30" y="15" width="552" height="55" mode="drawAndFill" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="2.0">
            <StrokeColor name="black" />
            <FillColor gray="0.92" />
          </DrawOptions>
        </Rectangle>
        <Text x="40" y="20">SCHEDULE 1<TextOptions fontRef="title-font" fontSize="14"><TextColor name="black" /></TextOptions></Text>
        <Text x="40" y="38">(Form 1040)<TextOptions fontRef="body-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="180" y="26">Additional Income and Adjustments to Income<TextOptions fontRef="title-font" fontSize="12"><TextColor name="black" /></TextOptions></Text>
        <Text x="180" y="42" artifact="true" artifactType="layout">Department of the Treasury — Internal Revenue Service<TextOptions fontRef="small-font" fontSize="8"><TextColor gray="0.3" /></TextOptions></Text>
        <Text x="530" y="26">2024<TextOptions fontRef="title-font" fontSize="18"><TextColor name="black" /></TextOptions></Text>
        <Text x="180" y="55" artifact="true" artifactType="layout">Attach to Form 1040 or 1040-SR.<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>

        <!-- Name / SSN header fields -->
        <Text x="36" y="80" artifact="true" artifactType="layout">Name(s) shown on Form 1040<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="sch1_name" x="36" y="90" width="350" height="18" tooltip="Name(s) shown on Form 1040" />
        <Text x="400" y="80" artifact="true" artifactType="layout">Your social security number<TextOptions fontRef="small-font" fontSize="7"><TextColor gray="0.4" /></TextOptions></Text>
        <TextField name="sch1_ssn" x="400" y="90" width="177" height="18" tooltip="Your social security number" />

        <!-- Part I header -->
        <Line x1="30" y1="115" x2="582" y2="115" artifact="true" artifactType="layout">
          <DrawOptions lineWidth="1.5"><StrokeColor name="black" /></DrawOptions>
        </Line>
        <Rectangle x="30" y="117" width="552" height="18" mode="fill" artifact="true" artifactType="layout">
          <DrawOptions><FillColor r="0" g="0.2" b="0.5" /></DrawOptions>
        </Rectangle>
        <Text x="36" y="120" structureTag="H2">Part I — Additional Income<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

        <!-- Schedule 1 lines 1–8 -->
        <Text x="36" y="145">1<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="145">Taxable refunds, credits, or offsets of state and local income taxes<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="472" y="145" artifact="true" artifactType="layout">1<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_1" x="490" y="142" width="87" height="16" tooltip="Schedule 1 Line 1: Taxable refunds of state and local income taxes" />

        <Text x="36" y="167">2a<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="167">Alimony received<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="470" y="167" artifact="true" artifactType="layout">2a<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_2a" x="490" y="164" width="87" height="16" tooltip="Schedule 1 Line 2a: Alimony received" />

        <Text x="36" y="189">3<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="189">Business income or (loss). Attach Schedule C<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="472" y="189" artifact="true" artifactType="layout">3<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_3" x="490" y="186" width="87" height="16" tooltip="Schedule 1 Line 3: Business income or (loss)" />

        <Text x="36" y="211">4<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="211">Other gains or (losses). Attach Form 4797<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="472" y="211" artifact="true" artifactType="layout">4<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_4" x="490" y="208" width="87" height="16" tooltip="Schedule 1 Line 4: Other gains or (losses)" />

        <Text x="36" y="233">5<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="233">Rental real estate, royalties, partnerships, S corporations. Attach Schedule E<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <Text x="472" y="233" artifact="true" artifactType="layout">5<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_5" x="490" y="230" width="87" height="16" tooltip="Schedule 1 Line 5: Rental real estate, royalties, partnerships, S corporations" />

        <Text x="36" y="255">6<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="255">Farm income or (loss). Attach Schedule F<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="472" y="255" artifact="true" artifactType="layout">6<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_6" x="490" y="252" width="87" height="16" tooltip="Schedule 1 Line 6: Farm income or (loss)" />

        <Text x="36" y="277">7<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="277">Unemployment compensation<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="472" y="277" artifact="true" artifactType="layout">7<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_7" x="490" y="274" width="87" height="16" tooltip="Schedule 1 Line 7: Unemployment compensation" />

        <Text x="36" y="299">8<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="299">Other income. List type and amount &gt;<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <TextField name="sch1_line_8_type" x="260" y="296" width="140" height="16" tooltip="Other income type description" />
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        <TextField name="sch1_line_8" x="490" y="296" width="87" height="16" tooltip="Schedule 1 Line 8: Other income amount" />

        <!-- Line 10 (total additional income) -->
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        <Text x="34" y="330" artifact="true" artifactType="layout">10<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="330" artifact="true" artifactType="layout">Total additional income. Add lines 1 through 8z<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="330" artifact="true" artifactType="layout">10<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_10" x="490" y="327" width="87" height="16" readonly="true" tooltip="Schedule 1 Line 10: Total additional income (calculated)" />

        <!-- Part II header -->
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        <Text x="36" y="357" structureTag="H2">Part II — Adjustments to Income<TextOptions fontRef="section-font" fontSize="10"><TextColor name="white" /></TextOptions></Text>

        <!-- Schedule 1 adjustment lines 11–20 -->
        <Text x="34" y="382">11<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="382">Educator expenses<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="382" artifact="true" artifactType="layout">11<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_11" x="490" y="379" width="87" height="16" tooltip="Schedule 1 Line 11: Educator expenses" />

        <Text x="34" y="404">12<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="404">Certain business expenses of reservists, performing artists, etc.<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="404" artifact="true" artifactType="layout">12<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_12" x="490" y="401" width="87" height="16" tooltip="Schedule 1 Line 12: Business expenses of reservists, performing artists, and fee-basis government officials" />

        <Text x="34" y="426">13<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="426">HSA deduction. Attach Form 8889<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="426" artifact="true" artifactType="layout">13<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_13" x="490" y="423" width="87" height="16" tooltip="Schedule 1 Line 13: HSA deduction" />

        <Text x="34" y="448">14<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="448">Moving expenses for members of the Armed Forces. Attach Form 3903<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="448" artifact="true" artifactType="layout">14<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_14" x="490" y="445" width="87" height="16" tooltip="Schedule 1 Line 14: Moving expenses for Armed Forces members" />

        <Text x="34" y="470">15<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="470">Deductible part of self-employment tax. Attach Schedule SE<TextOptions fontRef="field-label" fontSize="8"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="470" artifact="true" artifactType="layout">15<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_15" x="490" y="467" width="87" height="16" tooltip="Schedule 1 Line 15: Deductible part of self-employment tax" />

        <Text x="34" y="494">20<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="494">IRA deduction<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="468" y="494" artifact="true" artifactType="layout">20<TextOptions fontRef="section-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>
        <TextField name="sch1_line_20" x="490" y="491" width="87" height="16" tooltip="Schedule 1 Line 20: IRA deduction" />

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        <Text x="34" y="526" artifact="true" artifactType="layout">26<TextOptions fontRef="section-font" fontSize="9"><TextColor name="black" /></TextOptions></Text>
        <Text x="60" y="526" artifact="true" artifactType="layout">Total adjustments to income. Add lines 11 through 25<TextOptions fontRef="field-label" fontSize="9"><TextColor name="black" /></TextOptions></Text>
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        <TextField name="sch1_line_26" x="490" y="523" width="87" height="16" readonly="true" tooltip="Schedule 1 Line 26: Total adjustments to income (calculated)" />

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        <Text x="36" y="558" artifact="true" artifactType="pagination" artifactSubtype="Footer">For Paperwork Reduction Act Notice, see your tax return instructions.<TextOptions fontRef="small-font" fontSize="6"><TextColor gray="0.5" /></TextOptions></Text>
        <Text x="370" y="558" artifact="true" artifactType="pagination" artifactSubtype="Footer">Cat. No. 71479F<TextOptions fontRef="small-font" fontSize="6"><TextColor gray="0.5" /></TextOptions></Text>
        <Text x="480" y="558" artifact="true" artifactType="pagination" artifactSubtype="Footer">Schedule 1 (Form 1040) 2024<TextOptions fontRef="section-font" fontSize="7"><TextColor name="black" /></TextOptions></Text>

        <!-- SAMPLE watermark -->
        <Text x="127" y="389" artifact="true" artifactType="background">SAMPLE<TextOptions fontRef="title-font" fontSize="96" renderingMode="stroke" rotation="20"><TextColor r="0.85" g="0.1" b="0.1" /></TextOptions></Text>

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        <Text x="276" y="776" artifact="true" artifactType="pagination" artifactSubtype="Footer">Page 3<TextOptions fontRef="small-font" fontSize="8"><TextColor gray="0.5" /></TextOptions></Text>

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