If you’re sitting down, take a look at the draft Schedule 1 for 2021. It is now two full pages, and has grown from 22 to 26 lines. Line 22 is now “Reserved for Future Use,” which in IRS-Speak means “we can plug in UC here.” Line 24 is really 12 lines, lettered a through k and then z (as in zoo) for “other adjustments.”

Remember when the 1040 was going to be condensed to a postcard? They didn’t tell you that the attachments would have to be sent Parcel Post.

https://www.irs.gov/pub/irs-dft/f1040s1--dft.pdf