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Schedule 1 (Form 1040), Additional Income and Adjustments to Income

Schedule 1 collects income that doesn’t fit on the main Form 1040 and the adjustments that reduce it. Fill in the official IRS PDF below and download it.

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What is Schedule 1 (Form 1040)?

Schedule 1 (Form 1040), Additional Income and Adjustments to Income, is the attachment where you report income that has no line of its own on Form 1040, such as business income from Schedule C, rental and partnership income from Schedule E, unemployment compensation, alimony from older agreements, and prizes or other miscellaneous income.

Part II covers adjustments to income, sometimes called above-the-line deductions: items like educator expenses, the deductible part of self-employment tax, health savings account contributions, and student loan interest. The totals from both parts flow back to Form 1040.

Who files Schedule 1 (Form 1040)?

Self-employed people carrying business or farm income onto their Form 1040
Taxpayers with rental, royalty, partnership, or S corporation income from Schedule E
People who received unemployment compensation, gambling winnings, or other income without a dedicated 1040 line
Anyone claiming adjustments such as student loan interest, HSA contributions, or the self-employment tax deduction

How to fill out Schedule 1 (Form 1040)

Enter your name and Social Security number exactly as they appear on your Form 1040.
Work through Part I, reporting each type of additional income on its labeled line and attaching supporting schedules where required.
Complete Part II with any adjustments to income you qualify for.
Total each part and carry the results to the matching lines on Form 1040.
Download the finished PDF and file it with your Form 1040, or enter the figures into your e-file software.

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Page 1 41 fields

Name(s) shown on Form 1040, 1040-SR, or 1040-NR

Your social security number

Note: The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the nature of the

Part I. Additional Income. 1. Taxable refunds, credits, or offsets of state and local income taxes.

2a. Alimony received.

Date of original divorce or separation agreement (see instructions):

3. Business income or (loss). Attach Schedule C.

4. Other gains or (losses). Check if any from Form(s): 4797.

4. 4684.

4. Amount.

5. Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E.

6. Farm income or (loss). Attach Schedule F.

Unemployment compensation. If you repaid a 2025 overpayment (see instructions), check here

Amount repaid:

7. Amount.

8. Other income: a. Open parenthesis. Net operating loss. Close parenthesis.

8b. Gambling.

8c. Cancellation of debt.

8d. Open parenthesis. Foreign earned income exclusion from Form 2555. Close parenthesis.

8e. Income from Form 8853.

8f. Income from Form 8889.

8g. Alaska Permanent Fund dividends.

8h. Jury duty pay.

8i. Prizes and awards.

8j. Activity not engaged in for profit income.

8k. Stock options.

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

8m. Olympic and Paralympic medals and U S O C prize money (see instructions).

8n. Section 951(a) inclusion (see instructions).

8o. Section 951A(a) inclusion (see instructions).

8p. Section 461(l) excess business loss adjustment.

8q. Taxable distributions from an A B L E account (see instructions).

8r. Scholarship and fellowship grants not reported on Form W-2.

8s. Open parenthesis. Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. Close parenthesis.

8t. Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan.

8u. Wages earned while incarcerated.

8v. Digital assets received as ordinary income not reported elsewhere. See instructions.

8z. Other income. List type.

8z. and amount:

9. Total other income. Add lines 8a through 8z.

10. Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form 1040, 1040-S R, or 1040-N R, line 8.

Page 2 31 fields

Page 2. Part I I. Adjustments to Income. 11. Educator expenses.

12. Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106.

13. Health savings account deduction. Attach Form 8889.

(see instructions), check here

14. Amount.

15. Deductible part of self-employment tax. Attach Schedule S E.

16. Self-employed S E P, S I M P L E, and qualified plans.

17. Self-employed health insurance deduction.

18. Penalty on early withdrawal of savings.

19a. Alimony paid.

19b. Recipient's S S N.

Date of original divorce or separation agreement (see instructions):

(see instructions), check here

20. Amount.

21. Student loan interest deduction.

23. Archer M S A deduction.

24. Other adjustments: a. Jury duty pay (see instructions).

24b. Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit.

24c. Nontaxable amount of the value of Olympic and Paralympic medals and U S O C prize money reported on line 8m.

24d. Reforestation amortization and expenses.

24e. Repayment of supplemental unemployment benefits under the Trade Act of 1974.

24f. Contributions to section 501(c)(18)(D) pension plans.

24g. Contributions by certain chaplains to section 403(b) plans.

24h. Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions).

24i. Attorney fees and court costs you paid in connection with an award from the I R S for information you provided that helped the I R S

24j. Housing deduction from Form 2555.

24k. Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041).

24z. Other adjustments. List type.

24z. and amount:

25. Total other adjustments. Add lines 24a through 24z.

26. Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040, 1040-S R, or 1040-N R, line 10.

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Frequently asked questions

Do I always need Schedule 1?

No. If all of your income fits on Form 1040 itself, wages, interest, retirement income, and you claim no adjustments, you can skip it. It is only required when you have additional income or adjustments to report.

Is unemployment compensation reported here?

Yes. Unemployment benefits reported to you on Form 1099-G go on Schedule 1, and the total flows into your income on Form 1040.

What is the difference between an adjustment and an itemized deduction?

Adjustments on Schedule 1 reduce your total income before the standard or itemized deduction is applied, so you can claim them even if you take the standard deduction. Itemized deductions live on Schedule A instead.

Schedule 1 (Form 1040), Additional Income and Adjustments to Income

What is Schedule 1 (Form 1040)?

Who files Schedule 1 (Form 1040)?

How to fill out Schedule 1 (Form 1040)

Quick fill Schedule 1 (Form 1040) on this page

Frequently asked questions

Related forms

Schedule 2 (Form 1040), Additional Taxes

Schedule 3 (Form 1040), Additional Credits and Payments

Form 1040, US Individual Income Tax Return