1040

Additional Deductions

Agency
IRS
Revision
2025
Fillable fields
54
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 1040 online
Page 1 of form 1040

2025 Schedule 1-A (Form 1040): Additional Deductions

Schedule 1-A (Form 1040), Additional Deductions, is a 2025 schedule attached to Form 1040, 1040-SR, or 1040-NR. The Form 1040 About page says to use it if you can claim a deduction for qualified cash tips, qualified overtime, qualified vehicle loan interest, or the enhanced deduction for seniors.

The schedule has six parts. Part I figures a modified adjusted gross income (MAGI) amount from the return plus certain excluded income. Parts II to V each figure one deduction and reduce it when the MAGI amount is above a figure printed on the form. Part VI adds the four results, and the total goes on Form 1040 or 1040-SR, line 13b, or on Form 1040-NR, line 13c.

Each deduction part opens with a caution that says when to fill it out, including a valid social security number for Parts II, III and V. You can fill out Schedule 1-A free in your browser on this page and download it without an account.

Top of page 1 of 2025 Schedule 1-A (Form 1040): Additional Deductions, as printed by IRS

What's on Schedule 1-A

Part I: MAGI amount, lines 1 to 3

The amount from Form 1040, 1040-SR, or 1040-NR, line 11b, plus excluded Puerto Rico income and amounts from Form 2555, lines 45 and 50, and Form 4563, line 15.

Part II: No Tax on Tips, lines 4 to 13

Qualified tips as an employee and in a trade or business, limited to $25,000, then reduced by $100 for each full $1,000 that line 3 is above $150,000 ($300,000 if married filing jointly).

Part III: No Tax on Overtime, lines 14 to 21

Qualified overtime compensation, limited to $12,500 ($25,000 if married filing jointly), with the same $150,000 ($300,000) reduction figured on lines 16 to 20.

Part IV: No Tax on Car Loan Interest, lines 22 to 30

Vehicle identification numbers and loan interest for up to two vehicles, limited to $10,000, reduced by $200 for each $1,000 or part of $1,000 that line 3 is above $100,000 ($200,000 if married filing jointly).

Part V: Enhanced Deduction for Seniors, lines 31 to 37

$6,000 reduced by 6% of the amount by which line 3 is above $75,000 ($150,000 if married filing jointly), entered for each qualifying spouse on lines 36a and 36b.

Part VI: Total Additional Deductions, line 38

Adds lines 13, 21, 30, and 37. The total goes on Form 1040 or 1040-SR, line 13b, or on Form 1040-NR, line 13c.

How to fill out Schedule 1-A

  1. 1

    Header and Part I

    Enter the names shown on the return and your social security number. Enter the line 11b amount on line 1, any excluded income on lines 2a to 2d, and add them on line 3. Line 3 is reused in Parts II to V.

  2. 2

    Part II tips

    For one employer, line 4c is the larger of line 4a or 4b. With more than one employer, the form says to enter -0- on lines 4a and 4b and see the instructions. Line 5 may not be more than the net profit from the trade or business.

  3. 3

    Part III overtime

    Enter overtime included in Form W-2, box 1, on line 14a and overtime in Form 1099-NEC, box 1, or Form 1099-MISC, box 3, on line 14b, then follow lines 15 to 21.

  4. 4

    Part IV vehicles

    Enter each vehicle's VIN on line 22a or 22b. Column (iii) is the total QPVLI paid in 2025 less the amount in column (ii) deducted on Schedule C, E, or F. With more than two VINs, the form points to the instructions.

  5. 5

    Rounding on the reduction lines

    Lines 11 and 19 round down to the next lower whole number (1.5 becomes 1). Line 28 rounds up to the next higher whole number (1.5 becomes 2).

  6. 6

    Part VI total

    Add lines 13, 21, 30, and 37 on line 38 and carry the total to Form 1040 or 1040-SR, line 13b, or Form 1040-NR, line 13c.

Why fill Form 1040 on indox

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Where it goes and what to watch

Attach to the return

The form says to attach it to Form 1040, 1040-SR, or 1040-NR. The Form 1040 About page points to its Where to file page for the latest filing address.

Married filers

The cautions in Parts II, III and V say a married filer files jointly to claim those deductions.

Amended returns for tips

The Form 1040 About page lists a recent development dated 04-MAY-2026: claiming the no tax on tips deduction for occupations that customarily and regularly receive tips may require an amended return.

Instructions

The form says to go to www.irs.gov/Form1040 for instructions. Lines marked "see instructions" are explained in the Instructions for Form 1040 and Form 1040-SR.

Free filing options

The Form 1040 About page lists Free File, with free software or Free File Fillable Forms, and a link to e-file a return for free.

Related forms

Who fills out Schedule 1-A?

  • People who received qualified tips

    Part II is filled out only if you received qualified tips. The caution says the tips must have been received in an occupation listed at IRS.gov/TippedOccupations.

  • People paid qualified overtime

    Part III is filled out only if you received qualified overtime compensation. Its lines draw on Form W-2, box 1, Form 1099-NEC, box 1, and Form 1099-MISC, box 3.

  • Borrowers with a passenger vehicle loan

    Part IV is filled out only if you, or your spouse if married filing jointly, paid or accrued qualified passenger vehicle loan interest (QPVLI).

  • Seniors born before January 2, 1961

    Part V figures the enhanced deduction for seniors. Lines 36a and 36b apply to a filer or spouse with a valid social security number who was born before January 2, 1961.

  • Not a standalone return

    The form says to attach it to Form 1040, 1040-SR, or 1040-NR. It is not filed by itself.

Individuals who file Form 1040, 1040-SR, or 1040-NR attach it when one of its four deductions applies. Each part has its own caution on the form.

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Questions about Form 1040

What is Schedule 1-A used for?

The Form 1040 About page says it is used if you can claim a deduction for qualified cash tips, qualified overtime, qualified vehicle loan interest, or the enhanced deduction for seniors.

What is the limit on the tips deduction?

Line 7 takes the smaller of the qualified tips or $25,000. Lines 9 to 12 then reduce it by $100 for each full $1,000 that line 3 is above $150,000 ($300,000 if married filing jointly).

What is the limit on the overtime deduction?

Line 15 takes the smaller of line 14c or $12,500 ($25,000 if married filing jointly), with the same reduction above $150,000 ($300,000).

How is car loan interest limited?

Line 24 takes the smaller of line 23 or $10,000. It is reduced by $200 for each $1,000, rounded up, that line 3 is above $100,000 ($200,000 if married filing jointly).

How much is the enhanced deduction for seniors?

The form starts from $6,000 and subtracts 6% of the amount by which line 3 is above $75,000 ($150,000 if married filing jointly). The result is entered once for each qualifying spouse born before January 2, 1961.

Where does the Schedule 1-A total go?

Line 38 goes on Form 1040 or 1040-SR, line 13b, or on Form 1040-NR, line 13c.