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

OLOpen Legal LibraryUpdated 24 Nov 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.

SCHEDULE 1

(Form 1040)

Department of the Treasury

Internal Revenue Service

OMB No. 1545-0074

2024 Attachment Sequence No. 01

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

[taxpayer name]

Your social security number

[taxpayer ssn]

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

[____]

2a Alimony received

[____]

2b Date of original divorce or separation agreement (see instructions):

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

[____]

4 Other gains or (losses). Attach Form 4797

[____]

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

[____]

6 Farm income or (loss). Attach Schedule F

[____]

7 Unemployment compensation

[____]

8 Other income:

8a Net operating loss

( [____] )

8b Gambling

[____]

8c Cancellation of debt

[____]

8d Foreign earned income exclusion from Form 2555

( [____] )

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 property

[____]

8m Olympic and Paralympic medals and USOC 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 ABLE account (see instructions)

[____]

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

[____]

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

( [____] )

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 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-SR, or 1040-NR, line 8

[____]

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

Part II 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

[____]

14 Moving expenses for members of the Armed Forces. Attach Form 3903

[____]

15 Deductible part of self-employment tax. Attach Schedule SE

[____]

16 Self-employed SEP, SIMPLE, and qualified plans.

[____]

17 Self-employed health insurance deduction

[____]

18 Penalty on early withdrawal of savings

[____]

19a Alimony paid.

[____]

19b Recipient's SSN

19c Date of original divorce or separation agreement (see instructions):

20 IRA deduction

[____]

21 Student loan interest deduction

[____]

22 Reserved for future use

[____]

23 Archer MSA deduction

[____]

24 Other adjustments:

24a 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 USOC 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 IRS for information you provided that helped the IRS detect tax law violations

[____]

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 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-SR, or 1040-NR, line 10

[____]

5.0 out of 5 on Google

Read reviews

As seen in

Law360
Artificial Lawyer
Insider
Axios Pro
San Francisco Business Times
Built In
Startups Magazine
Business Reporter
Tech.eu

United States note

This version is drafted for US law generally. Contract, employment and consumer rules vary by state — for example on non-competes and at-will employment. Tell GitLaw which state applies and it adjusts the draft.

Categories
Jurisdiction
United States of America
Source
UI
Form 1040 Schedule 1 PDF by U.S. Internal Revenue Service
from U.S. Internal Revenue Service
Document info
HTML document. Document created on Fri Oct 31st, 2025. Last updated on Mon Nov 24th, 2025.
This document is public
Licensed under CC BY 4.0 (Attribution).
Come to agreements faster
Write, review, negotiate, and manage legal contracts
Related documents
FeaturedUS
Form 941 PDF by U.S. Internal Revenue Service
Form 941 is a federal tax document for U.S. employers to report quarterly income tax, social security tax, and Medicare tax withheld from employee wages. It includes calculations for taxable social security tips, Additional Medicare Tax, and research activity credits.
Updated 13 Aug 2026
India
Affidavit for Extending Time to File an Income Tax Return (India).docx
This affidavit is used to formally request an extension of time for filing an income tax return in India. It requires the deponent to state the specific reasons for the delay and declare the facts to be true before an authorized officer.
Updated 13 Aug 2026
US
Taxes Index (Basecamp)
This tax information page explains how a company collects and remits consumption taxes for products and services. It identifies the jurisdictions where sales tax, VAT, or GST/HST apply and provides instructions for customers to submit tax-exempt documentation or VAT identification numbers.
Updated 13 Aug 2026
FeaturedEngland & Wales
Controlling Person Form by BVCA
This form collects tax residency information from individuals who exert control over an entity holding a financial account. It ensures compliance with global OECD Common Reporting Standard (CRS) and FATCA requirements by identifying tax jurisdictions and Taxpayer Identification Numbers (TIN).
Updated 13 Aug 2026
US
Basic Invoice by EasyLegalDocs
This basic invoice template allows a business to request payment from a client for specific goods or services. It includes structured fields for item descriptions, quantities, unit prices, and a calculation of sales tax and totals.
Updated 13 Aug 2026
FeaturedEngland & Wales
Key FATCA and CRS Definitions by BVCA
Define key terms for tax compliance under FATCA and the Common Reporting Standard (CRS). This reference guidance provides technical definitions for Financial Institutions, NFFEs, and Controlling Persons to assist in classifying entities for international tax reporting.
Updated 13 Aug 2026

Frequently asked questions

A template isn't binding on its own - like any contract, it becomes binding once it's properly completed and signed. Templates in our curated library are professionally drafted for US or UK law; review any template before you sign it.

Yes. Chat with GitLaw to edit any section, or make changes directly in the editor.

Yes, read about team plans here.

Describe what you need in the chat and GitLaw will draft it for you.

Templates in our curated library are professionally drafted for US or UK law. The wider library comes from the GitLaw community and public sources - a solid starting point, but check any template fits your situation before you rely on it.

Mostly US and UK law. Some templates use general commercial terms that work across jurisdictions, and many note which law they're written for.

It depends on the situation. Templates work well for routine business agreements. For anything involving significant money, complex IP, employment, or areas you're unsure about, it's worth getting professional advice before you sign. GitLaw provides templates and tools, not legal advice.

Open any template in GitLaw and describe the change you want in the chat — 'make clause 4 mutual' or 'add a 30-day notice period', for example. GitLaw drafts the revised language and shows it as a suggested edit. You accept, reject, or keep editing from there.

Yes. Upload a Word, PDF, or Markdown file and GitLaw will open it in the editor. You can review, edit, or chat with GitLaw about it the same way you would with any template from the library.

Trusted by thousands of businesses

“I found GitLaw to be extremely useful and convenient in helping draft a contract. It has tracking, an easy to understand and familiar interface and has saved thousands of dollars in fees.”

MH

Michael Hawkes

Read more on Google

“I found GitLaw useful to review my medical contract. I was able to check differences from previous contract and tell me which parts are not standard.”

PM

Priyanka Mandal

Read more on Google

“Needed contracts for the brewery. Worked well, very timely, good comms. A+”

CE

Craig Edmunds

Read more on Google

“GitLaw saves us hours when reviewing contracts. The AI suggestions are useful, and the platform is easy to adopt even for non-lawyers”

BB

Bojana Banjac

Read more on Google

“GitLaw stands out because it combines AI with a practical legal workflow. It helped me understand contract terms much faster and made the review process much more efficient.”

KL

Kristijan Lazic

Read more on Google

“A thoughtfully designed legal AI platform. Whether you’re creating new agreements or reviewing existing ones, GitLaw makes the process smoother and easier to understand.”

AM

Andjela Milovanovic

Read more on Google

“I needed this! I own a small business and I wrote all my contracts by myself from templates I saw online, later switched to chatGPT, but when I found gitlaw I was genuinely blown away by it. Great value for the price!!”

RD

Romana Dražić

Read more on Google

“I’ve used this to analyse a number of contracts recently, and my initial concerns were quickly allayed. It picked up on inconsistencies that would have taken me far longer to spot on my own”

“Super useful service! I’ve used it to review a few contracts and I really like how it explains and highlights parts of the documents to review more closely or question.”

MK

Marc Kimmel

Read more on Google

“GitLaw is building an AI Legal Companion that's actually grounded in law.”

GG

Greg Gretsch

Managing Director

“They save time, reduce cost, and make legal work more accessible. It's still early days for AI in law, but the progress is already impressive.”

AB

Aleksandar Blazhev

Entrepreneur

“I found GitLaw to be extremely useful and convenient in helping draft a contract. It has tracking, an easy to understand and familiar interface and has saved thousands of dollars in fees.”

MH

Michael Hawkes

Read more on Google

“I found GitLaw useful to review my medical contract. I was able to check differences from previous contract and tell me which parts are not standard.”

PM

Priyanka Mandal

Read more on Google

“Needed contracts for the brewery. Worked well, very timely, good comms. A+”

CE

Craig Edmunds

Read more on Google

“GitLaw saves us hours when reviewing contracts. The AI suggestions are useful, and the platform is easy to adopt even for non-lawyers”

BB

Bojana Banjac

Read more on Google

“GitLaw stands out because it combines AI with a practical legal workflow. It helped me understand contract terms much faster and made the review process much more efficient.”

KL

Kristijan Lazic

Read more on Google

“A thoughtfully designed legal AI platform. Whether you’re creating new agreements or reviewing existing ones, GitLaw makes the process smoother and easier to understand.”

AM

Andjela Milovanovic

Read more on Google

“I needed this! I own a small business and I wrote all my contracts by myself from templates I saw online, later switched to chatGPT, but when I found gitlaw I was genuinely blown away by it. Great value for the price!!”

RD

Romana Dražić

Read more on Google

“I’ve used this to analyse a number of contracts recently, and my initial concerns were quickly allayed. It picked up on inconsistencies that would have taken me far longer to spot on my own”

“Super useful service! I’ve used it to review a few contracts and I really like how it explains and highlights parts of the documents to review more closely or question.”

MK

Marc Kimmel

Read more on Google

“GitLaw is building an AI Legal Companion that's actually grounded in law.”

GG

Greg Gretsch

Managing Director

“They save time, reduce cost, and make legal work more accessible. It's still early days for AI in law, but the progress is already impressive.”

AB

Aleksandar Blazhev

Entrepreneur

“I used git.law to prepare my documents for the French prefecture and it made the whole process so much easier. Everything was clear and well organized and I felt confident submitting my file. Highly recommend!”

MA

Maryia Alenina

Read more on Google

“Excellent! Really happy I found this. Easy to use and has saved me so much time”

NM

Nishant Mandal

Read more on Google

“Really impressed with the user experience. GitLaw simplifies complex legal tasks without sacrificing quality. Highly recommended”

AR

Aleksandra Radin

Read more on Google

“One of the most practical AI legal tools I’ve tried. Clean interface, helpful features, and a team that’s clearly focused on solving real business problems”

“I’ve been impressed by GitLaw’s approach to contract management. The platform is easy to use, and the AI suggestions are practical and well thought out”

AV

Anisija Vrućinić

Read more on Google

“I love it!!”

JD

Jelena Drazic

Read more on Google

“Love the founder and this company. Very beneficial for startups like ours since we can review contracts and get stuff done easily and quicker.”

TG

Tejas Gupta

Read more on Google

“The amount of time (and headaches) this saves is unreal. There’s an endless supply of templates to start from, and no futzing around with layout and formatting.”

TD

Thomas Daly

Read more on Google

“Love this! Huge opportunity to increase productivity and efficiency within SMEs who rely on regulatory compliance.”

AC

Alex Cole

Founder, TIN Ventures

“Tried the AI chat and I must say, solid UX and impressive prompt interpretation. The multi-user collaboration workflow is a clear win for in-house teams. 👏”

MB

Mrinal Bhatt

HR, People & Culture @ Peakflo

“This is so cool. I remember seeing the template library before, and pivoting to an AI agent that uses them as a foundation is genius.”

CH

Chris Hicken

Co-Founder & CEO of TheySaid

“I used git.law to prepare my documents for the French prefecture and it made the whole process so much easier. Everything was clear and well organized and I felt confident submitting my file. Highly recommend!”

MA

Maryia Alenina

Read more on Google

“Excellent! Really happy I found this. Easy to use and has saved me so much time”

NM

Nishant Mandal

Read more on Google

“Really impressed with the user experience. GitLaw simplifies complex legal tasks without sacrificing quality. Highly recommended”

AR

Aleksandra Radin

Read more on Google

“One of the most practical AI legal tools I’ve tried. Clean interface, helpful features, and a team that’s clearly focused on solving real business problems”

“I’ve been impressed by GitLaw’s approach to contract management. The platform is easy to use, and the AI suggestions are practical and well thought out”

AV

Anisija Vrućinić

Read more on Google

“I love it!!”

JD

Jelena Drazic

Read more on Google

“Love the founder and this company. Very beneficial for startups like ours since we can review contracts and get stuff done easily and quicker.”

TG

Tejas Gupta

Read more on Google

“The amount of time (and headaches) this saves is unreal. There’s an endless supply of templates to start from, and no futzing around with layout and formatting.”

TD

Thomas Daly

Read more on Google

“Love this! Huge opportunity to increase productivity and efficiency within SMEs who rely on regulatory compliance.”

AC

Alex Cole

Founder, TIN Ventures

“Tried the AI chat and I must say, solid UX and impressive prompt interpretation. The multi-user collaboration workflow is a clear win for in-house teams. 👏”

MB

Mrinal Bhatt

HR, People & Culture @ Peakflo

“This is so cool. I remember seeing the template library before, and pivoting to an AI agent that uses them as a foundation is genius.”

CH

Chris Hicken

Co-Founder & CEO of TheySaid

From template to signed, in one place

Every template opens in an editor with an AI agent alongside it.

1

Open

Pick a template and open it. Nothing to download, and no credit card to start.

Free to open

2

Edit with AI

Describe your situation in chat and the agent adapts the wording, clause by clause.

Tracked changes you can review

3

Send and sign

Share it for negotiation, then collect signatures without leaving GitLaw.

eSign included

Built for your legal work, with practicing lawyers

Trained on 5.5K+ clauses and specialist areas of law. Built with a standards committee of independent lawyers.

Portrait headshots of the independent lawyers on the GitLaw standards committee

As seen in

Law360
Artificial Lawyer
Insider
Axios Pro
San Francisco Business Times
Built In
Startups Magazine
Business Reporter
Tech.eu

Start free

No sales calls, no credit card. Just chat with GitLaw.

GitLaw provides templates and tools, not legal advice. Templates are a starting point, not a substitute for advice on your situation - for anything significant, speak to a qualified lawyer.