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.
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