IRS Schedule 1 for Form 1040 or 1040-SR is a supplementary form used by taxpayers to report additional income and adjustments to income that are not directly entered on the main Form 1040 or 1040-SR. This schedule is part of the individual income tax return and provides more detailed information on specific types of income or deductions.
The form includes sections for reporting types of income such as business income from Schedule C, rental real estate, royalties, partnership, S corporation, and trust income from Schedule E, as well as farm income from Schedule F. It also covers other income such as gambling winnings, prize money, and unemployment compensation. Additionally, Schedule 1 adjusts income, including deductible parts of self-employment tax, self-employed health insurance deductions, and contributions to traditional IRAs and health savings accounts (HSAs). This form helps to adjust the taxpayer’s gross income to arrive at their adjusted gross income (AGI), which is used on the main tax form.
Other IRS Forms for Individuals
Schedules are used to provide more financial information to the Internal Revenue Service. Make sure to get familiar with other schedules and forms you might need as an individual taxpayer.
What it is: Schedule 1 (Form 1040) 2025 is for Additional Income and Adjustments to Income.
Where and when to file: Attach to Form 1040, 1040-SR, or 1040-NR.
If, for tax year 2025, you received a Form(s) 1099-K that shows payments that were included in error (for example, money for gifts or reimbursements) or for personal items that you sold at a loss, enter the amount that was included in error or for personal items sold at a loss in the entry space at the top of Schedule 1.
The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the nature of the transaction.[2]
Line 1: Taxable refunds, credits, or offsets of state and local income taxes. None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.
Line 2a: Alimony received. Line 2b: Enter the date of original divorce or separation agreement (see instructions).
Line 3: Business income or (loss). Attach Schedule C.
Line 4: Other gains or (losses). Check if any from Form(s): 4797 4684. If Form 4797 isn't otherwise required, include the amount from Form 4684, line 31, on line 4 and check the "4684" box.
Line 5: Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E.
Line 6: Farm income or (loss). Attach Schedule F.
Line 7: Unemployment compensation. You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2025. If you repaid a 2025 overpayment (see instructions), check here and enter amount repaid.[2]
Line 8a: Net operating loss (NOL) deduction. Enter any deduction for an NOL from an earlier year. Enter the amount in the preprinted parentheses (as a negative number).
Line 8b: Gambling. Enter gambling winnings not attributable to a trade or business.
Line 8c: Cancellation of debt. Enter any canceled debt.
Line 8d: Enter the amount of your foreign earned income and housing exclusion from Form 2555, line 45.
Line 8e: Income from Form 8853. Enter the total of the amounts from Form 8853, lines 8, 12, and 26.
Line 8f: Income from Form 8889. Enter the total of the amounts from Form 8889, lines 16 and 20.[2]
Line 8g: Alaska Permanent Fund dividends. Line 8h: Jury duty pay. Line 8i: Prizes and awards. Line 8j: Activity not engaged in for profit income. Line 8k: Stock options.
Line 8l: Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property.
Line 8m: Olympic and Paralympic medals and USOC prize money (see instructions). Line 8n: Section 951(a) inclusion (see instructions). Line 8o: Section 951A(a) inclusion (see instructions).
Line 8p: Enter the amount of your excess business loss from Form 461, line 16.
Line 8q: Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover.
Line 8r: Enter the amount of scholarship and fellowship grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r only the amounts you used for expenses other than tuition and course-related expenses.
Line 8s: Enter the nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d.
Line 8t: Enter the amount that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 457 plan.
Line 8u: Wages earned while incarcerated. Enter the amount that you received for services performed while an inmate in a penal institution.
Line 8v: If, in 2025, you received ordinary income in connection with digital assets that isn't reported elsewhere on your return (for example, digital assets, such as income from forks, staking, or mining, which aren't wages reported on line 1a or capital gain or loss reported on Form 8949 and Schedule D), report this income on line 8v.
Line 8z: Other income. Use line 8z to report any taxable income not reported elsewhere on your return or other schedules. List the type and amount of income.[2]
Line 9: Total other income. Add lines 8a through 8z.
Line 10: Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8.
Part II Adjustments to Income is on page 2 of Schedule 1 (Form 1040) 2025.
Line 11: Educator expenses.
Line 12: Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106.
Line 13: Health savings account deduction. Attach Form 8889.
Line 14: Moving expenses for members of the Armed Forces. Attach Form 3903. If claiming only storage fees (see instructions), check here.
Line 15: Deductible part of self-employment tax. Attach Schedule SE.
Line 16: Self-employed SEP, SIMPLE, and qualified plans.
Line 17: Self-employed health insurance deduction.
Line 18: Penalty on early withdrawal of savings. The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.
Line 19a: Alimony paid. If you made payments to or for your spouse or former spouse under a divorce or separation agreement entered into on or before December 31, 2018, you may be able to take this deduction.
Line 19b: Recipient's SSN. Line 19c: Enter the month and year of your original divorce or separation agreement that relates to this deduction for alimony paid.
Line 20: Enter the total IRA deduction for you and your spouse on line 20. If you are married filing separately and lived apart from your spouse for the entire year (see instructions), check here.
Line 21: Student loan interest deduction.
Line 22: Reserved for future use.
Line 23: Archer MSA deduction. See Form 8853.[2]
Line 24a: Enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.
Line 24b: Enter the deductible expenses related to income reported on line 8l from the rental of personal property you engaged in for profit but were not in the business of renting such property.
Line 24c: Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m.
Line 24d: Enter reforestation amortization and expenses (see the Instructions for Form 4562).
Line 24e: Enter repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525).
Line 24f: Enter contributions to section 501(c)(18)(D) pension plans (see Pub. 525).
Line 24g: Enter contributions by certain chaplains to section 403(b) plans (see Pub. 517).
Line 24h: Enter attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525).
Line 24i: Enter attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.
Line 24j: Enter the housing deduction from Form 2555.
Line 24k: Enter excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041), box 11, code A.
Line 24z: Other adjustments. List type and amount.[2]
Line 25: Total other adjustments. Add lines 24a through 24z.
Line 26: Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 10.
Schedule 1 (Form 1040) 2025 is for Additional Income and Adjustments to Income. Go to www.irs.gov/Form1040 for instructions and the latest information.
[1] Schedule 1 (Form 1040) 2025, Additional Income and Adjustments to Income, Internal Revenue Service (the Official source link on this page).
[2] irs.gov, doc_form_1099k_entry_space. Accessed October 18, 2026.