Form 1040 Schedule 1 PDF by U.S. Internal Revenue Service

Updated 26 September 2025

This document is IRS Schedule 1 (Form 1040), used by individual taxpayers to report various types of additional income that are not directly listed on the main Form 1040. It also allows taxpayers to claim certain adjustments to income, which can reduce their taxable income. This schedule helps in calculating the total income and adjustments before transferring the final amounts to Form 1040.

UIU.S. Internal Revenue Service

SCHEDULE 1

(Form 1040)

Department of the Treasury

Internal Revenue Service

Additional Income and Adjustments to Income

Attach to Form 1040, 1040-SR, or 1040-NR.

Go to www.irs.gov/Form1040 for instructions and the latest information.

Name(s) shown on Form 1040, 1040-SR, or 1040-NR	[____]	OMB No. 1545-0074
		2024
		Attachment
		Sequence No. 01
Your social security number	[____]

For 2024, enter the amount reported to you on Form(s) 1099-K that was included in error or for personal items sold at a loss

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 transaction. See www.irs.gov/1099k.

Part I Additional Income

1	Taxable refunds, credits, or offsets of state and local income taxes	1	[____]
2a	Alimony received	2a	[____]
b	Date of original divorce or separation agreement (see instructions):
3	Business income or (loss). Attach Schedule C.	3	[____]
4	Other gains or (losses). Attach Form 4797	4	[____]
5	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E.	5	[____]
6	Farm income or (loss). Attach Schedule F	6	[____]
7	Unemployment compensation	7	[____]
8	Other income:
a	Net operating loss	8a	( [____] )
b	Gambling	8b	[____]
c	Cancellation of debt	8c	[____]
d	Foreign earned income exclusion from Form 2555	8d	( [____] )
e	Income from Form 8853	8e	[____]
f	Income from Form 8889	8f	[____]
g	Alaska Permanent Fund dividends	8g	[____]
h	Jury duty pay	8h	[____]
i	Prizes and awards	8i	[____]
j	Activity not engaged in for profit income	8j	[____]
k	Stock options	8k	[____]
l	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	8l	[____]
m	Olympic and Paralympic medals and USOC prize money (see instructions)	8m	[____]
n	Section 951(a) inclusion (see instructions)	8n	[____]
o	Section 951A(a) inclusion (see instructions).	8o	[____]
p	Section 461(l) excess business loss adjustment	8p	[____]
q	Taxable distributions from an ABLE account (see instructions)	8q	[____]
r	Scholarship and fellowship grants not reported on Form W-2.	8r	[____]
s	Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d	8s	( [____] )
t	Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan	8t	[____]
u	Wages earned while incarcerated	8u	[____]
v	Digital assets received as ordinary income not reported elsewhere. See instructions	8v	[____]
z	Other income. List type and amount:	8z	[____]
9	Total other income. Add lines 8a through 8z	9	[____]
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	10	[____]

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 71479F

Schedule 1 (Form 1040) 2024

Page 2

Part II Adjustments to Income

11	Educator expenses	11	[____]
12	Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106	12	[____]
13	Health savings account deduction. Attach Form 8889	13	[____]
14	Moving expenses for members of the Armed Forces. Attach Form 3903	14	[____]
15	Deductible part of self-employment tax. Attach Schedule SE	15	[____]
16	Self-employed SEP, SIMPLE, and qualified plans.	16	[____]
17	Self-employed health insurance deduction	17	[____]
18	Penalty on early withdrawal of savings	18	[____]
19a	Alimony paid.	19a	[____]
b	Recipient's SSN
c	Date of original divorce or separation agreement (see instructions):
20	IRA deduction	20	[____]
21	Student loan interest deduction	21	[____]
22	Reserved for future use	22	[____]
23	Archer MSA deduction	23	[____]
24	Other adjustments:
a	Jury duty pay (see instructions)	24a	[____]
b	Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit	24b	[____]
c	Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m	24c	[____]
d	Reforestation amortization and expenses	24d	[____]
e	Repayment of supplemental unemployment benefits under the Trade Act of 1974	24e	[____]
f	Contributions to section 501(c)(18)(D) pension plans.	24f	[____]
g	Contributions by certain chaplains to section 403(b) plans	24g	[____]
h	Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions)	24h	[____]
i	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	24i	[____]
j	Housing deduction from Form 2555	24j	[____]
k	Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041)	24k	[____]
z	Other adjustments. List type and amount:	24z	[____]
25	Total other adjustments. Add lines 24a through 24z	25	[____]
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	26	[____]

Schedule 1 (Form 1040) 2024

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