Correction to the 2022 Publication 517, excess rental allowance


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

On page 9 of the 2022 Publication 517, under Excess rental allowance, it states you should report your excess rental allowance on Form 1040 or 1040-SR, line 1a. For 2022, you should report these amounts on Form 1040 or 1040-SR, line 1h, and not line 1a. This will be corrected in the 2023 revision of Publication 517.