1040
Additional Income and Adjustments to Income
Schedule 1 is the attachment for income and adjustments that have no line of their own on Form 1040. The instructions say to use it to report income or adjustments to income that can't be entered directly on Form 1040, 1040-SR or 1040-NR.
Part I adds up additional income, such as business profit from Schedule C, unemployment compensation, gambling winnings and prizes. Its total on line 10 goes to Form 1040, line 8. Part II adds up adjustments to income, such as educator expenses, the deductible part of self-employment tax and student loan interest. Its total on line 26 goes to Form 1040, line 10.
If none of its lines apply to you, the return doesn't need it.
For 2025, the form asks for any amount reported to you on Form 1099-K that was included in error or for personal items sold at a loss. The rest of a 1099-K is reported elsewhere on the return, depending on the transaction.
State and local tax refunds on line 1, alimony received on line 2a, business income on line 3, other gains on line 4, Schedule E income on line 5, farm income on line 6 and unemployment compensation on line 7.
Lines 8a to 8z list other income, including a net operating loss (8a), gambling (8b), cancellation of debt (8c), prizes and awards (8i) and digital assets received as ordinary income (8v). Line 9 totals them.
Combine lines 1 through 7 and 9. The result goes on Form 1040, 1040-SR or 1040-NR, line 8.
Educator expenses (11), the HSA deduction (13), the deductible part of self-employment tax (15), self-employed retirement plans (16) and health insurance (17), alimony paid (19a), the IRA deduction (20) and student loan interest (21).
Lines 24a to 24z list less common adjustments, such as jury duty pay (24a), reforestation amortization and expenses (24d) and the housing deduction from Form 2555 (24j). Line 25 totals them.
Add lines 11 through 23 and 25. The result goes on Form 1040, 1040-SR or 1040-NR, line 10.
If a 1099-K included payments sent to you in error or for personal items you sold at a loss, enter that amount at the top. Other 1099-K amounts go where the transaction belongs.
Lines 3, 5 and 6 come from Schedule C, Schedule E and Schedule F. Complete those first and carry their results over.
Use the lettered line that matches each item. Anything without its own line goes on 8z with its type and amount.
Line 10 is your additional income, and it goes on Form 1040, line 8.
Some lines need another form attached: Schedule SE for line 15 and Form 8889 for the HSA deduction on line 13.
Line 26 is your adjustments to income, and it goes on Form 1040, line 10. You can fill this form free on this page.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
Schedule 1 is attached to Form 1040, 1040-SR or 1040-NR and is due with it.
Attach it to your return when you mail it, or let tax software transmit it when you e-file.
The IRS form is free.
Keep the Forms 1099 and the schedules behind each line you fill.
Schedule 1-A reports additional deductions, such as qualified tips and qualified overtime compensation. It is separate from Schedule 1.
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No. The instructions say to use it for income or adjustments that can't be entered directly on Form 1040, 1040-SR or 1040-NR. If none of its lines apply, the return doesn't need it.
The Part I total on line 10 goes to Form 1040, line 8. The Part II total on line 26 goes to Form 1040, line 10.
On line 7. The instructions say you should receive a Form 1099-G showing the total unemployment compensation paid to you in box 1.
On line 8b. The instructions say to enter gambling winnings not attributable to a trade or business there.
No. Schedule 1-A reports additional deductions, such as qualified tips and qualified overtime compensation.
