I think there may be an error on the 1040 line 6a worksheet. Line 7 of the worksheet is supposed to display the amounts from form Schedule 1, lines 11 through 20, and lines 23 and 25. I am doing a return for an educator that has educator expenses on line 11 of the Sch 1 of $300. The amount is showing correctly on the Sch 1, but displays as $250 on line 7 of the 1040 line 6a worksheet. The social security recipient is the taxpayer and the educator expenses are for the spouse. Does anyone know of a ruling that limits the calculation for this specific instance or is it just a worksheet bug? Thanks for any advice.