Internal Revenue Service

Fill out Schedule 1 online

Additional Income and Adjustments to Income

Schedule 1 (Form 1040) is where you report income and adjustments to income that can't be entered directly on Form 1040, 1040-SR, or 1040-NR. Part I covers additional income, such as business income, unemployment compensation and gambling winnings. Part II covers adjustments, such as educator expenses, student loan interest and the IRA deduction, and the total of each part carries over to your return.

Fill out Schedule 1 Blank form from the IRS

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Edition: Tax year 2025
Pages: 2
Fillable fields: 73
Checked against the IRS: November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file. This is the tax year 2025 version; the IRS keeps forms for earlier years.

Who uses Schedule 1

People with income that Form 1040 has no line for, such as unemployment compensation, prizes or gambling winnings
Sole proprietors and farmers carrying a profit or loss over from Schedule C or Schedule F
People with rental real estate, royalty, partnership, S corporation or trust income from Schedule E
People who received or paid alimony under a divorce or separation agreement made on or before December 31, 2018
People claiming adjustments such as educator expenses, the HSA deduction, the IRA deduction or student loan interest

Before you start

Your Form 1040, 1040-SR, or 1040-NR, so the name and social security number match it
Income statements that apply to you, such as Form 1099-G, 1099-K, W-2G, 1099-C or 1099-MISC
Any forms or schedules whose amounts you carry to Schedule 1, such as Schedule C, E, F or SE, or Form 4797, 4684, 2106, 3903, 8889 or 2555
For alimony: the month and year of the original divorce or separation agreement, and for alimony paid, the recipient's social security number
Records for the adjustments you claim, such as educator expenses, IRA contributions, HSA contributions or student loan interest paid
The Form 1040 instructions, which have worksheets for lines 1, 17, 20 and 21 (in some cases they send you to Pub. 525, Form 7206 or Pub. 590-A instead)

How to fill out Schedule 1

Top of page 1: name, SSN and Form 1099-K
Enter the name(s) and social security number shown on your Form 1040, 1040-SR, or 1040-NR. If you got a Form 1099-K that included payments in error (for example, money for gifts or reimbursements) or for personal items you sold at a loss, enter that amount in the space at the top. Report the rest of the 1099-K amounts where they belong on your return.
Part I, lines 1 to 7: main types of additional income
Line 1 is the taxable part of any state or local income tax refund, credit or offset. Line 2a is alimony received, and line 2b is the month and year of the original agreement. Line 3 is business income or loss (attach Schedule C), line 4 is other gains or losses (check the 4797 or 4684 box if the amount comes from that form), line 5 is income or loss from Schedule E, and line 6 is farm income or loss from Schedule F. Line 7 is unemployment compensation; if you repaid a 2025 overpayment, subtract what you repaid, check the box and enter the amount repaid.
Part I, lines 8a to 8z: other income
Enter each type of other income on its own line, such as gambling (8b), cancellation of debt (8c), Alaska Permanent Fund dividends (8g), jury duty pay (8h), prizes and awards (8i) or digital assets received as ordinary income (8v). Lines 8a, 8d and 8s go inside the printed parentheses as negative numbers. On line 8z, list the type and amount of any taxable income not reported anywhere else on your return.
Part I, lines 9 and 10: totals
Line 9 is the total of lines 8a through 8z. Line 10 combines lines 1 through 7 and line 9. This is your additional income; enter it on line 8 of Form 1040, 1040-SR, or 1040-NR.
Part II, lines 11 to 23: adjustments to income
Enter each adjustment that applies: educator expenses (11), certain business expenses of reservists, performing artists and fee-basis government officials from Form 2106 (12), the HSA deduction from Form 8889 (13), Armed Forces moving expenses from Form 3903 (14), the deductible part of self-employment tax from Schedule SE (15), self-employed SEP, SIMPLE and qualified plans (16), the self-employed health insurance deduction (17) and the penalty on early withdrawal of savings (18). For alimony paid, line 19a is the amount, 19b the recipient's SSN and 19c the month and year of the original agreement. Line 20 is the IRA deduction, line 21 student loan interest, line 22 is reserved for future use, and line 23 is the Archer MSA deduction.
Part II, lines 24a to 26: other adjustments and total
Lines 24a through 24k list specific adjustments, such as jury duty pay you gave to your employer (24a), expenses tied to the personal property rental income on line 8l (24b) and the nontaxable value of Olympic and Paralympic medals and USOC prize money reported on line 8m (24c). Line 25 is the total of lines 24a through 24z. Line 26 adds lines 11 through 23 and line 25; enter it on line 10 of Form 1040, 1040-SR, or 1040-NR.

After you fill it out

Schedule 1 is not filed on its own. Attach it to your Form 1040, 1040-SR, or 1040-NR and file it with that return. On a paper Form 1040 or 1040-SR, put the schedules behind the return in the order of the Attachment Sequence No. printed in the upper-right corner of each one (Schedule 1 is No. 01). Check the mailing address for your return on the IRS "Where to file" page.

Signing: Schedule 1 has no signature line. You sign the Form 1040, 1040-SR, or 1040-NR that it is attached to.

Watch out for

Do not report self-employment income or fees received as a notary public on lines 8a through 8z. The instructions say to use Schedule C, even if you have no business expenses.
The 2025 deductions for qualified tips, qualified overtime, qualified vehicle loan interest and the enhanced deduction for seniors are not claimed on Schedule 1. They go on the separate Schedule 1-A.
Do not report nontaxable income, such as child support or gifts and bequests, on line 8z.
If you include alimony in your income, you must let the person who paid it know your social security number. If you don't, you may have to pay a penalty.

Questions about Schedule 1

Do I need to file Schedule 1?

You need it if you have income or adjustments that can't be entered directly on Form 1040. Examples the IRS gives include unemployment compensation, prize or award money, gambling winnings, the student loan interest deduction, the deduction for part of self-employment tax and educator expenses.

Where do the Schedule 1 totals go on my return?

The total of Part I (line 10) goes on line 8 of Form 1040, 1040-SR, or 1040-NR. The total of Part II (line 26) goes on line 10 of the same return.

Is my state income tax refund taxable?

None of it is taxable if, in the year you paid the tax, you did not itemize deductions or you chose to deduct state and local general sales taxes instead of income taxes. Otherwise, use the worksheet for Schedule 1, line 1 in the Form 1040 instructions, or Pub. 525 in the cases the instructions list.

Which alimony goes on Schedule 1?

Alimony received (line 2a) and alimony paid (line 19a) belong on Schedule 1 only under a divorce or separation agreement made on or before December 31, 2018. If the agreement was made after 2018, or an earlier agreement was changed after 2018 to expressly say that alimony is not included in income, it is not reported here.

What if I sold a personal item at a gain and got a Form 1099-K?

Do not enter it in the 1099-K space at the top of Schedule 1. The instructions say to report it like any other capital gain, on Form 8949 and Schedule D.