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

Open 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

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Form 1040 Schedule 1 PDF by U.S. Internal Revenue Service
from U.S. Internal Revenue Service
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HTML document. Document created on Fri Oct 31st, 2025. Last updated on Mon Nov 24th, 2025.
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Licensed under CC BY 4.0 (Attribution).
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