Where do the Schedule 1 totals go on Form 1040?

Line 10 (additional income) goes on line 8 of Form 1040, 1040-SR, or 1040-NR. Line 26 (adjustments to income) goes on line 10 of the same return.

Is Schedule 1 the same as Schedule 1-A?

No. Schedule 1-A is a new 2025 schedule for the deductions for qualified tips, qualified overtime, qualified car loan interest and the enhanced deduction for seniors. Schedule 1 is for additional income and adjustments to income that can't be entered directly on the return.

Can I attach Schedule 1 to Form 1040-NR-EZ?

No. For tax year 2020 and later, Form 1040-NR-EZ is no longer used; Form 1040-NR is used instead. The 2025 Schedule 1 attaches to Form 1040, 1040-SR, or 1040-NR. If you file Form 1040-NR, follow the Instructions for Form 1040-NR for each line: some lines differ (for example, a 1040-NR filer can't take the alimony deduction).

Schedule 1 (Form 1040) 2025, Additional Income and Adjustments

Tax Forms Individual Forms 1040 formsFillable Schedule 1 (Form 1040) 2025

Show form versions

What is Schedule 1 (Form 1040)?

Schedule 1 (Form 1040), Additional Income and Adjustments to Income, is used to report income or adjustments to income that can't be entered directly on Form 1040, 1040-SR, or 1040-NR, and is attached to that return. The form above is the 2025 revision, two pages, OMB No. 1545-0074. Fill it out online, then download or print it.

When do you need Schedule 1?

Part I, Additional Income: for example, if you have business or farm income or loss, unemployment compensation, or prize or award money.
Part II, Adjustments to Income: for example, if you have adjustments such as student loan interest, self-employment tax, or educator expenses.
Not for the new 2025 deductions. The deductions for qualified tips, qualified overtime, qualified car loan interest and the enhanced deduction for seniors are claimed on Schedule 1-A, a separate new schedule, not on Schedule 1.

How to fill out Schedule 1

Form 1040 Schedule 1 Screenshot

Top of page 1: your name(s) as shown on Form 1040, 1040-SR, or 1040-NR and your social security number. If you received a Form 1099-K that included payments in error or for personal items sold at a loss, enter that amount in the entry space at the top; the rest of the 1099-K amounts are reported elsewhere on your return depending on the nature of the transaction.
Part I, Additional Income (lines 1-10): taxable refunds of state and local income taxes, alimony received (generally under divorce or separation agreements executed before 2019; payments covered by a modification made after 2018 that expressly adopts the post-2018 rules are not deductible by the payer or taxable to the recipient), business income (Schedule C), other gains or losses, rental real estate, royalties, partnerships, S corporations and trusts (Schedule E), farm income (Schedule F), unemployment compensation, and other income on lines 8a-8z (total on line 9). Line 10 is your additional income: enter it on line 8 of Form 1040, 1040-SR, or 1040-NR.
Part II, Adjustments to Income (lines 11-26): educator expenses, certain business expenses of reservists, performing artists and fee-basis government officials, HSA deduction, moving expenses for members of the Armed Forces, the deductible part of self-employment tax, self-employed retirement plans and health insurance, penalty on early withdrawal of savings, alimony paid (generally under divorce or separation agreements executed before 2019; payments covered by a modification made after 2018 that expressly adopts the post-2018 rules are not deductible by the payer or taxable to the recipient), IRA deduction, student loan interest, Archer MSA deduction, and other adjustments on lines 24a-24z (total on line 25). Line 26 is your adjustments to income: enter it on line 10 of Form 1040, 1040-SR, or 1040-NR.

What changed on the 2025 Schedule 1

Line 4: check boxes for Form 4797 and Form 4684. If Form 4797 isn't otherwise required, enter the amount from Form 4684, line 31, and check the "4684" box.
Line 7: if you repaid in 2025 unemployment compensation you received in 2025, subtract the amount you repaid from the total you received, enter the result, check the box and enter the amount repaid.
Line 14: a check box for members of the Armed Forces claiming only storage fees during their absence from the United States. The moving expense deduction is for members of the Armed Forces on active duty who move because of a permanent change of station under a military order.
Line 20: a check box if you are married filing separately and lived apart from your spouse for all of 2025; without it you may get a math error notice from the IRS.

Schedule 1 resources

Form Versions

2020 Fillable Form 1040 Schedule 1 (2020) Fill Out Form

2021 Fillable Form 1040 Schedule 1 (2021) Fill Out Form

2022 Fillable Form 1040 Schedule 1 (2022) Fill Out Form

2023 Fillable Form 1040 Schedule 1 (2023) Fill Out Form

2024 Fillable Form 1040 Schedule 1 (2024) Fill Out Form

Schedule 1 (Form 1040): frequently asked questions

Where do the Schedule 1 totals go on Form 1040?

Line 10 (additional income) goes on line 8 of Form 1040, 1040-SR, or 1040-NR. Line 26 (adjustments to income) goes on line 10 of the same return.
Is Schedule 1 the same as Schedule 1-A?

No. Schedule 1-A is a new 2025 schedule for the deductions for qualified tips, qualified overtime, qualified car loan interest and the enhanced deduction for seniors. Schedule 1 is for additional income and adjustments to income that can't be entered directly on the return.
Can I attach Schedule 1 to Form 1040-NR-EZ?

No. For tax year 2020 and later, Form 1040-NR-EZ is no longer used; Form 1040-NR is used instead. The 2025 Schedule 1 attaches to Form 1040, 1040-SR, or 1040-NR. If you file Form 1040-NR, follow the Instructions for Form 1040-NR for each line: some lines differ (for example, a 1040-NR filer can't take the alimony deduction).

Schedule 1 (Form 1040) 2025