1040

Additional Income and Adjustments to Income (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
73
Pages
2
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 1040

Schedule 1 (Form 1040) (sp): Additional Income and Adjustments to Income, Spanish Version

Schedule 1 (Form 1040) (sp) is the IRS Spanish version of Schedule 1 for tax year 2025. Its Spanish title is "Anexo 1 (Formulario 1040), Ingreso Adicional y Ajustes al Ingreso". The part headings and line labels are in Spanish. The IRS office names, the attachment sequence number and the footer "Schedule 1 (Form 1040) (sp) 2025" are in English.

The schedule says to attach it to Form 1040, 1040-SR or 1040-NR. Part I, "Ingreso Adicional", gathers income such as taxable state or local income tax refunds, business income from Schedule C, unemployment compensation and other income on lines 8a to 8z. Its total on line 10 goes to line 8 of the return. Part II, "Ajustes al Ingreso", gathers adjustments such as educator expenses, the deductible part of self-employment tax and student loan interest, and its total on line 26 goes to line 10.

For instructions, the schedule points to www.irs.gov/Form1040SP. The English edition is Schedule 1 (Form 1040). You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Schedule 1 (Form 1040) (sp): Additional Income and Adjustments to Income, Spanish Version, as printed by IRS

What's on Schedule 1 (Form 1040) (sp)

Header and Form 1099-K line

Name(s) shown on Form 1040, 1040-SR or 1040-NR and the Social Security number, then the line for 2025 Form 1099-K amounts included in error or for personal items sold at a loss.

Part I, lines 1 to 7

Taxable state or local income tax refunds, alimony received with the date of the divorce or separation agreement, business income (Schedule C), other gains or losses (Form 4797 or 4684), Schedule E and Schedule F income, and unemployment compensation.

Lines 8a to 9: other income

Twenty-two named items, from net operating loss to digital assets received as ordinary income, plus line 8z for other income by type and amount. Lines 8a, 8d and 8s show the amount in parentheses. Line 9 adds lines 8a to 8z.

Line 10: additional income

Adds lines 1 to 7 and line 9. The schedule says to enter it on line 8 of Form 1040, 1040-SR or 1040-NR.

Part II, lines 11 to 23

Educator expenses, certain business expenses (Form 2106), HSA deduction (Form 8889), Armed Forces moving expenses (Form 3903), self-employment items, early withdrawal penalty, alimony paid, IRA deduction, student loan interest and Archer MSA deduction. Line 22 is reserved for future use.

Lines 24a to 26

Other adjustments such as jury duty pay, reforestation amortization and certain attorney fees, with line 24z for others. Line 25 totals them and line 26 goes to line 10 of the return.

The line labels are in Spanish. The items below give their English meaning.

How to fill out Schedule 1 (Form 1040) (sp)

  1. 1

    Name and SSN

    Enter the name(s) and Social Security number as shown on Form 1040, 1040-SR or 1040-NR.

  2. 2

    Form 1099-K line

    When it applies, enter the 2025 Form 1099-K amount included in error or for personal items sold at a loss. The note points to www.irs.gov/1099K.

  3. 3

    Part I, lines 1 to 7

    Enter each amount and attach the schedule a line names: Schedule C for line 3, Schedule E for line 5 and Schedule F for line 6. Line 2b asks for the date of the original divorce or separation agreement.

  4. 4

    Lines 8a to 10

    Enter other income on lines 8a to 8z and add them on line 9. Add lines 1 to 7 and line 9 on line 10 and carry it to line 8 of the return.

  5. 5

    Part II, lines 11 to 25

    Enter each adjustment, attaching Form 2106, 8889, 3903 or Schedule SE where a line says so. Line 19b asks for the recipient's Social Security number. Add lines 24a to 24z on line 25.

  6. 6

    Line 26

    Add lines 11 to 23 and line 25 and enter the total on line 10 of Form 1040, 1040-SR or 1040-NR.

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Where it goes and where to find instructions

Attach to the return

The schedule says to attach it to Form 1040, 1040-SR or 1040-NR. Its attachment sequence number is 01.

Instructions

No instructions are printed on the schedule. It points to www.irs.gov/Form1040SP for the instructions and the latest information.

Tax year

This edition is for tax year 2025.

Schedules and forms to attach

Lines name Schedules C, E, F and SE, and Forms 2106, 8889 and 3903.

Privacy and paperwork notice

The footer says the disclosure, Privacy Act and Paperwork Reduction Act notice is in the instructions for your tax return.

Related forms

Who uses Schedule 1 (Form 1040) (sp)?

  • Business owners and the self-employed

    Line 3 takes business income or loss, with Schedule C attached. Part II has lines for the deductible part of self-employment tax, SEP, SIMPLE and qualified plans, and self-employed health insurance.

  • Landlords, partners and farmers

    Line 5 covers rental real estate, royalties, partnerships, S corporations and trusts, with Schedule E attached. Line 6 covers farm income or loss, with Schedule F attached.

  • People with Form 1099-K amounts

    A line above Part I is for 2025 Form 1099-K amounts that were included in error or came from personal items sold at a loss. The note says other 1099-K amounts are reported elsewhere on the return.

  • People with other income

    Line 7 is unemployment compensation. Lines 8a to 8z list items such as gambling, canceled debt, jury duty pay, prizes and awards, and digital assets received as ordinary income.

  • People with adjustments to income

    Part II covers educator expenses, the health savings account deduction, alimony paid, the IRA deduction, student loan interest and other adjustments on lines 24a to 24z.

The schedule is completed by the person filing Form 1040, 1040-SR or 1040-NR and is attached to that return, which goes to the IRS. The header asks for the name(s) shown on the return and the Social Security number.

Official sources and the blank

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Questions about Form 1040

What language is this Schedule 1 in?

The title, part headings and line labels are in Spanish. The header office names and the footer are in English. The English edition is Schedule 1 (Form 1040).

Which return does it go with?

The schedule says to attach it to Form 1040, 1040-SR or 1040-NR.

Where do the totals go?

Line 10, additional income, goes on line 8 of the return. Line 26, adjustments to income, goes on line 10.

What is the Form 1099-K line at the top?

It is for 2025 Form 1099-K amounts that were included in error or came from personal items sold at a loss. The note says other 1099-K amounts are reported elsewhere, depending on the transaction, and points to www.irs.gov/1099K.

Is line 22 used?

No. The schedule labels line 22 "Reservada para uso futuro", reserved for future use.

Where are the instructions?

The schedule does not print instructions. It points to www.irs.gov/Form1040SP.