Edit Schedule 1 (Form 1040) online free, or download the PDF
Additional Income and Adjustments Form: Additional Income and Adjustments to Income
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Schedule 1 (Form 1040) in short
Schedule 1 is attached to Form 1040, 1040-SR, or 1040-NR to report income and adjustments that cannot be entered directly on the main return. Part I covers additional income such as business income, unemployment pay, and gambling winnings. Part II covers adjustments such as educator expenses, the deductible part of self-employment tax, and student loan interest. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Individuals filing Form 1040, 1040-SR, or 1040-NR who have additional income (for example unemployment compensation, prizes, gambling winnings, or business income from Schedule C) or adjustments to income (for example student loan interest, educator expenses, or self-employment tax). |
| Who receives it | The IRS, as part of your Form 1040, 1040-SR, or 1040-NR. |
| Where to send it | Attach it to your Form 1040, 1040-SR, or 1040-NR and file it with your return, by e-file or by mail to the address in the Form 1040 instructions. |
| Deadline | Filed with your 2025 income tax return. The Form 1040 instructions give April 15, 2026, as the due date for most 2025 calendar year returns, not counting extensions. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2025, new deductions for qualified tips, qualified overtime, qualified car loan interest, and the enhanced deduction for seniors are claimed on the new Schedule 1-A, not on Schedule 1. The instructions also say that for 2025, payment apps and online marketplaces send Form 1099-K only if business transactions are more than $20,000 and more than 200 transactions. Line 22 is reserved for future use.
How to fill out Schedule 1 (Form 1040), line by line
| Top of page 1 | Form 1099-K amounts in error or for personal items sold at a loss Enter Form 1099-K amounts that were included in error (such as gifts or reimbursements) or that came from personal items sold at a loss. A personal item sold at a gain goes on Form 8949 and Schedule D instead. |
| Line 1 | Taxable refunds of state and local income taxes Report a state or local income tax refund, credit, or offset if it is taxable. None of it is taxable if you did not itemize in the year you paid the tax, or you chose to deduct sales taxes instead. |
| Lines 2a and 2b | Alimony received Only for divorce or separation agreements made on or before December 31, 2018, unless later changed to exclude alimony from income. Line 2b asks for the date of the original agreement. |
| Line 3 | Business income or loss The net profit or loss from Schedule C, line 31. Attach Schedule C. |
| Line 5 | Rental real estate, royalties, partnerships, S corporations, trusts The total from Schedule E. Attach Schedule E. |
| Line 7 | Unemployment compensation The amount from box 1 of Form 1099-G. If that amount is wrong, report only what you were actually paid in 2025. |
| Lines 8a to 8z and 9 | Other income Itemized lines for other income such as gambling (8b), cancellation of debt (8c), jury duty pay (8h), prizes and awards (8i), and digital assets received as ordinary income (8v). Line 8z is for other income not listed, with the type and amount. Line 9 adds them up. |
| Line 10 | Total additional income Combine lines 1 to 7 and 9. This amount goes on Form 1040, 1040-SR, or 1040-NR, line 8. |
| Line 11 | Educator expenses Eligible K to 12 educators can deduct up to $300 of qualified expenses for 2025 ($600 on a joint return if both spouses qualify, but no more than $300 each). |
| Lines 15 to 17 | Self-employment adjustments The deductible part of self-employment tax from Schedule SE, self-employed retirement plan contributions, and the self-employed health insurance deduction. |
| Lines 19a to 19c | Alimony paid For pre-2019 agreements only. Enter the amount, the recipient's SSN, and the month and year of the original agreement. |
| Line 21 | Student loan interest deduction Use the worksheet in the Form 1040 instructions. Not available if married filing separately or if someone can claim you as a dependent. |
| Lines 24a to 24z and 25 | Other adjustments Itemized lines for less common adjustments, such as jury duty pay you gave to your employer (24a). Line 25 adds them up. |
| Line 26 | Total adjustments to income Add lines 11 to 23 and 25. This amount goes on Form 1040, 1040-SR, or 1040-NR, line 10. |
Common mistakes to avoid
- Claiming the new 2025 tips, overtime, car loan interest, or senior deductions on Schedule 1. The IRS says these go on Schedule 1-A.
- Forgetting to attach Schedule C or Schedule E when an amount is entered on line 3 or line 5.
- Reporting alimony received or deducting alimony paid under an agreement made after December 31, 2018.
- Entering a Form 1099-K amount for a personal item sold at a gain in the top entry space. Gains go on Form 8949 and Schedule D.
- Not carrying line 10 to Form 1040 line 8, or line 26 to Form 1040 line 10.
- Taking more than $300 per educator on line 11.
Questions about Schedule 1 (Form 1040)
What is IRS Schedule 1 used for?
It reports income and adjustments that cannot be entered directly on Form 1040, 1040-SR, or 1040-NR. Part I is additional income and Part II is adjustments to income.
Do I need Schedule 1 if I have self-employment income?
Yes. The net profit or loss from Schedule C goes on Schedule 1, line 3. The deductible part of self-employment tax goes on line 15.
Where do the Schedule 1 totals go on Form 1040?
Line 10 (additional income) goes on Form 1040, line 8. Line 26 (adjustments to income) goes on Form 1040, line 10.
Is Schedule 1 the same as Schedule 1-A?
No. Schedule 1-A is a new schedule for 2025 for the deductions for qualified tips, qualified overtime, qualified car loan interest, and the enhanced deduction for seniors.
Where are the Schedule 1 instructions?
They are part of the Instructions for Form 1040 and Form 1040-SR, in the section called Instructions for Schedule 1.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.