Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 04 — Form 1040-NR, Schedule 1
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
1099K Amount
1099K $
Enter the amount for Form 1099K from Schedule 1 above Part I.
(3)
State Income Tax Refund
LN1 $
Enter the amount from Schedule 1, line 1.
(4)
Schedule C Profit/Loss
LN3 $
Enter the amount from Schedule 1, line 3.
(5)
Other Gains/Loss
LN4 $
Enter the amount from Schedule 1, line 4.
(6)
Schedule E Profit/Loss
LN5 $
Enter the amount from Schedule 1, line 5.
(7)
Combined Schedule F Profit/Loss
LN6 $
Enter the amount from Schedule 1, line 6.
(8)
Unemployment Compensation
LN7 $
Enter the amount from Schedule 1, line 7.
(9)
Scholarship and Fellowship Grants
L8R $
Enter the amount from Schedule 1, line 8r.
(10)
Other Income
LN9 $
Enter the amount from Schedule 1, line 9.
(11)
Form 982 Indicator
982
Enter the edited "1" from the dotted portion of Schedule 1 left of line 11.
(12)
Educator Expenses
L11 $
Enter the amount from Schedule 1, line 11.
(13)
Business Expenses/Certain Reservists/Etc.
L12 $
Enter the amount from Schedule 1, line 12.
(14)
Health Savings Account Deduction
L13 $
Enter the amount from Schedule 1, line 13.
(15)
Moving Expenses
L14 $
Enter the amount from Schedule 1, line 14.
(16)
Deduction for SE Tax
L15 $
Enter the amount from Schedule 1, line 15.
(17)
SEP/SIMPLE Payments
L16 $
Enter the amount from Schedule 1, line 16.
(18)
SE Health Insurance
L17 $
Enter the amount from Schedule 1, line 17.
(19)
Early Withdrawal Penalty
L18 $
Enter the amount from Schedule 1, line 18.
(20)
IRA Deduction
L20 $
Enter the amount from Schedule 1, line 20.
(21)
Student Loan Interest Deduction
L21 $
Enter the amount from Schedule 1, line 21.
(22)
Medical Savings Account
L23 $
Enter the amount from Schedule 1, line 23.
(23)
Other Adjustments
L25 $
Enter the amount from Schedule 1, line 25.
Get a plain-English answer with a citation back to this text.
Ask AI about this code