The 2020 form 1040 will look a little different than the 2019 version, based on a draft released by the IRS. The return will have two new line items, one for the above-the-line deduction for cash charitable contributions of $300 or less by non itemizers. The other allows eligible filers who qualify for stimulus payments to reconcile the amount they received against the recovery rebate credit that they are otherwise entitled to. These two changes apply only for 2020. Additionally, a question on whether filers have transacted in virtual currency has been moved from schedule 1 one last year’s 1040 to page 1 of the 2020 return.