Parte I: MAGI amount
Line 1 takes line 11b of Form 1040, 1040-SR or 1040-NR. Lines 2a to 2e add excluded Puerto Rico income and amounts from Form 2555 lines 45 and 50 and Form 4563 line 15. Line 3 adds them up.
1040
Additional Deductions (Spanish Version)
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 54
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule 1-A (Form 1040) (sp): Additional Deductions, Spanish Version
Schedule 1-A (Form 1040) (sp) is the Spanish version of Schedule 1-A, Additional Deductions, for tax year 2025. The two-page PDF is titled "Anexo 1-A (Formulario 1040), Deducciones Adicionales", and every line on it is in Spanish, for filers who read Spanish. The form says to attach it to Form 1040, 1040-SR or 1040-NR, and points to www.irs.gov/Form1040SP for instructions and the latest information.
The schedule has six parts. Part I figures a modified adjusted gross income (MAGI) amount. Parts II to V figure four deductions: no tax on tips ("No Hay Impuestos sobre las Propinas"), no tax on overtime pay, no tax on car loan interest, and an enhanced deduction for people age 65 or older. Each one is reduced when the Part I amount is above a figure printed on the form. Part VI adds the four results, and the total goes on line 13b of Form 1040 or 1040-SR, or on line 13c of Form 1040-NR.
The English edition, Schedule 1-A (Form 1040), has its own page. You can fill out this Spanish PDF free in your browser on this page and download it without an account.
What's on Schedule 1-A (Form 1040) (sp)
Parte II: no tax on tips
Lines 4a to 5 collect qualified tips as an employee or in a trade or business. Line 7 caps them at $25,000, and lines 9 to 12 reduce the result above $150,000 ($300,000 married filing jointly).
Parte III: no tax on overtime
Lines 14a to 14c add qualified overtime pay. Line 15 caps it at $12,500 ($25,000 married filing jointly), with the same reduction above $150,000 ($300,000 married filing jointly).
Parte IV: no tax on car loan interest
Line 22 lists up to two vehicle identification numbers (VIN) with the interest for each loan. Line 24 caps the total at $10,000, reduced above $100,000 ($200,000 married filing jointly).
Parte V: enhanced deduction for 65 or older
Starts from $6,000 and subtracts 6% of the Part I amount above $75,000 ($150,000 married filing jointly). Lines 36a and 36b apply it to each qualifying person.
Parte VI: total additional deductions
Line 38 adds lines 13, 21, 30 and 37. The total goes on line 13b of Form 1040 or 1040-SR, or on line 13c of Form 1040-NR.
How to fill out Schedule 1-A (Form 1040) (sp)
- 1
Name and SSN
Enter the name or names shown on Form 1040, 1040-SR or 1040-NR and your Social Security number.
- 2
Part I
Enter the amount from line 11b of your return on line 1, add any amounts on lines 2a to 2d, and add lines 1 and 2e on line 3. Lines 8, 16, 25 and 31 reuse the line 3 amount.
- 3
Part II
With one employer, enter the larger of line 4a or 4b on line 4c. With more than one employer, the form says to enter -0- on lines 4a and 4b and see the instructions. It also says to see them if Form W-2 box 5 is more than $176,100.
- 4
Part III
Enter qualified overtime from Form W-2 box 1 on line 14a, and from Form 1099-NEC box 1 or Form 1099-MISC box 3 on line 14b. Then follow lines 15 to 21.
- 5
Part IV
Enter each VIN on lines 22a and 22b. Column (ii) is interest deducted on Schedule C, E or F. Column (iii) is the qualified interest paid in 2025 minus column (ii). For more than two VINs, the form says to see the instructions.
- 6
Parts V and VI
Work lines 31 to 35, then enter the line 35 amount on line 36a or 36b for each person who qualifies. Add lines 13, 21, 30 and 37 on line 38 and carry the total to the return.
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Where it goes and what the form says
Attach to the return
The form says to attach it to Form 1040, 1040-SR or 1040-NR ("Adjunte al Formulario 1040, 1040-SR o 1040-NR").
Instructions
The form points to www.irs.gov/Form1040SP for instructions and the latest information. Several lines say "vea las instrucciones", see the instructions.
Married filers
The cautions in Parts II, III and V say a married person files a joint return to claim those deductions.
Valid Social Security number
Parts II, III and V say the person claiming the deduction needs a valid Social Security number.
Tax year
This edition is for tax year 2025. Part IV asks about interest paid in 2025, and the footer reads "Schedule 1-A (Form 1040) (sp) 2025".
Related forms
1040
Additional Deductions
54 fields, 2 pages
1040
U.S. Individual Income Tax Return (Spanish Version)
199 fields, 2 pages
1040-SR
U.S. Tax Return for Seniors (Spanish Version)
200 fields, 4 pages
1040-NR
U.S. Nonresident Alien Income Tax Return (Spanish Version)
171 fields, 2 pages
4137
Social Security and Medicare Tax on Unreported Tip Income
34 fields, 2 pages
2555
Foreign Earned Income
160 fields, 3 pages
Who fills out Schedule 1-A (Form 1040) (sp)?
An individual filing Form 1040, 1040-SR or 1040-NR completes the parts that apply and attaches the schedule to that return, which goes to the IRS. Each deduction part opens with a caution ("Precaución") saying when to complete it.
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Questions about Form 1040
How does the Spanish Schedule 1-A relate to the English one?
It is the Spanish version of Schedule 1-A for tax year 2025. Both have six parts and send the total to line 13b of Form 1040 or 1040-SR, or line 13c of Form 1040-NR.
Is this page in Spanish?
No. This page is in English. The PDF you fill out on it is in Spanish.
What is the limit on the tips deduction?
Line 7 caps qualified tips at $25,000. Lines 9 to 12 then subtract $100 for each full $1,000 that the line 3 amount is above $150,000 ($300,000 married filing jointly).
What is the limit on the overtime deduction?
Line 15 caps it at $12,500, or $25,000 married filing jointly. Lines 17 to 20 reduce it the same way above $150,000 ($300,000 married filing jointly).
How is car loan interest limited?
Line 24 caps it at $10,000. Lines 26 to 29 subtract $200 for each $1,000, rounded up, that the line 3 amount is above $100,000 ($200,000 married filing jointly).
How much is the enhanced deduction for people 65 or older?
Up to $6,000 per qualifying person, less 6% of the line 3 amount above $75,000 ($150,000 married filing jointly). Lines 36a and 36b name a valid Social Security number and a birth date before January 2, 1961.