Schedule 1 (Form 1040) - Additional Income and Adjustments

What Schedule 1 is

Schedule 1 (Form 1040), Additional Income and Adjustments to Income, is a two-page attachment for income and adjustments that do not have their own line on the main return. This template is the IRS 2025 edition, used with a 2025 Form 1040, 1040-SR, or 1040-NR. As of October 3, 2026, it is the current final version on the IRS Form 1040 page; the IRS has also posted an early 2026 draft that is not for filing.

The schedule has two parts. Part I totals additional income on line 10, which you copy to Form 1040, line 8. Part II totals adjustments to income on line 26, which you copy to Form 1040, line 10. Together they move your adjusted gross income up or down.

Who needs Schedule 1

The Form 1040 instructions give examples. You use Part I if you have additional income such as business or farm income or loss, unemployment compensation, or prize or award money. You use Part II for adjustments such as student loan interest, the deductible part of self-employment tax, or educator expenses. If your return has none of these, you may not need Schedule 1 at all.

Do not confuse it with Schedule 1-A, a separate form introduced for 2025 for the tips, overtime, car loan interest, and senior deductions.

What to have ready

• Your name and social security number exactly as shown on your Form 1040
• Completed supporting schedules and forms, such as Schedule C (business), Schedule E (rentals, partnerships, S corporations), Schedule F (farm), Schedule SE, Form 4797, or Form 8889
• Information returns for other income, such as unemployment, gambling, or Forms 1099-K
• For alimony, the date of the original divorce or separation agreement, and for alimony paid, the recipient's SSN

How to fill out Schedule 1 online

Click "Fill Template Now," type into each line, and download the finished PDF to attach to your return. The template does not add the totals, so calculate each line using the official instructions.

Header and Form 1099-K line

Enter your name(s) and SSN as shown on Form 1040. The first entry line asks for any 2025 amount reported to you on Form(s) 1099-K that was included in error or was for personal items sold at a loss. The form notes that other 1099-K amounts are reported elsewhere depending on the transaction, and points to irs.gov/1099k.

Part I: Additional Income (lines 1 through 10)

• Line 1: taxable refunds, credits, or offsets of state and local income taxes.
• Lines 2a and 2b: alimony received and the date of the original agreement.
• Lines 3 through 6: business income from Schedule C, other gains or losses (with boxes for Forms 4797 and 4684), Schedule E income, and farm income from Schedule F.
• Line 7: unemployment compensation, with a box and amount field if you repaid a 2025 overpayment.
• Lines 8a through 8z: other income, including net operating loss, gambling, cancellation of debt, the foreign earned income exclusion, jury duty pay, prizes and awards, stock options, taxable ABLE distributions, wages earned while incarcerated, and digital assets received as ordinary income. Lines 8a, 8d, and 8s print in parentheses because they reduce the total. Line 8z has space for type and amount.
• Lines 9 and 10: total other income, then total additional income for Form 1040, line 8.

Part II: Adjustments to Income (lines 11 through 26)

• Lines 11 through 18: educator expenses, certain business expenses of reservists, performing artists, and fee-basis government officials, the HSA deduction, moving expenses for members of the Armed Forces, the deductible part of self-employment tax, self-employed retirement plans, self-employed health insurance, and the penalty on early withdrawal of savings.
• Lines 19a through 19c: alimony paid, the recipient's SSN, and the agreement date.
• Lines 20 through 23: IRA deduction, student loan interest deduction, line 22 (reserved for future use, leave blank), and Archer MSA deduction.
• Lines 24a through 25: other adjustments, such as jury duty pay you gave to your employer, reforestation expenses, and the Form 2555 housing deduction, with line 24z for anything else.
• Line 26: total adjustments for Form 1040, line 10.

Attaching and filing

Schedule 1 has no signature line. It is part of your return and is covered by the signature on Form 1040. If you file on paper, print it and place it behind Form 1040 in attachment sequence order (Schedule 1 is Attachment Sequence No. 01), then mail the whole return to the address for your state listed on the IRS page Where to file paper tax returns. The IRS instructions say a paper return must carry a handwritten signature on Form 1040 itself.

The deadline is the same as your return. For 2025 returns, that was April 15, 2026, or October 15, 2026, for most calendar-year filers with a Form 4868 extension, according to the IRS and the 2025 Form 4868 (as of October 3, 2026).

Common mistakes

• Forgetting to copy line 10 to Form 1040, line 8, and line 26 to Form 1040, line 10.
• Adding lines 8a, 8d, or 8s instead of subtracting them.
• Leaving the agreement date blank on an alimony line.
• Entering the deductible part of self-employment tax on line 15 without attaching Schedule SE.
• Putting tips or overtime deductions here instead of on Schedule 1-A.