Form 1040 (Schedule 1) — Additional Income and Adjustments

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040s1.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE 1 OMB No. 1545-0074

Additional Income and Adjustments to Income¶

Attach to Form 1040, 1040-SR, or 1040-NR. 2025¶

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form1040 for instructions and the latest information.

Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Sequence No. 01

Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number

For 2025, 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Date of original divorce or separation agreement (see instructions): 3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . . 4 Other gains or (losses). Check if any from Form(s): 4797 4684 . . . . . . . . . 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . 6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . 7 Unemployment compensation. If you repaid a 2025 overpayment (see instructions), check here and enter amount repaid: . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . .	1

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Taxable refunds, credits, or offsets of state and local income taxes .
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2a
Alimony received
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Date of original divorce or separation agreement (see instructions):
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Business income or (loss). Attach Schedule C .
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Other gains or (losses). Check if any from Form(s):
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4684
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Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E .
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Farm income or (loss). Attach Schedule F .
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Unemployment compensation. If you repaid a 2025 overpayment (see instructions), check here
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enter amount repaid:
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Other income:
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Net operating loss .
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8a ( )
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Gambling .
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8b
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Cancellation of debt
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8c
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Foreign earned income exclusion from Form 2555
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8d ( )
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Income from Form 8853 .
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Income from Form 8889 .
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8f
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Alaska Permanent Fund dividends
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8g
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Jury duty pay
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8h
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Prizes and awards .
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8i
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Activity not engaged in for profit income
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8j
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Stock options
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8k
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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
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m Olympic and Paralympic medals and USOC prize money (see instructions) .
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Section 951(a) inclusion (see instructions) .
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Section 951A(a) inclusion (see instructions) .
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8o
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Section 461(l) excess business loss adjustment .
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8p
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Taxable distributions from an ABLE account (see instructions)
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8q
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Scholarship and fellowship grants not reported on Form W-2 .
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8r
**s **Nontaxable amount of Medicaid waiver payments included on Form 1040, line
1a or 1d
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8s ( )
**t **
Pension or annuity from a nonqualifed deferred compensation plan or a
nongovernmental section 457 plan
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8t
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Wages earned while incarcerated .
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8u
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Digital assets received as ordinary income not reported elsewhere. See
instructions .
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8v
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Other income. List type and amount:
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Total other income. Add lines 8a through 8z
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Combine lines 1 through 7 and 9. This is youradditional income. Enter here and on Form 1040,
1040-SR, or 1040-NR, line 8
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For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2025 Created 7/25/25

Schedule 1 (Form 1040) 2025 Page 2 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. If claiming only storage fees (see instructions), check here . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . . c Date of original divorce or separation agreement (see instructions): 20 IRA deduction. If you are married filing separately and lived apart from your spouse for the entire year (see instructions), check here . . . . . . . . . . . . . . . . . . . . . . . 21 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . 22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Archer MSA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . .	11

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Educator expenses
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12
Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach
Form 2106
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13
Health savings account deduction. Attach Form 8889 .
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14
Moving expenses for members of the Armed Forces. Attach Form 3903. If claiming only storage fees
(see instructions), check here
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Deductible part of self-employment tax. Attach Schedule SE .
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Self-employed SEP, SIMPLE, and qualified plans .
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Self-employed health insurance deduction .
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18
Penalty on early withdrawal of savings
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Alimony paid .
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Recipient’s SSN
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c
Date of original divorce or separation agreement (see instructions):
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IRA deduction. If you are married filing separately and lived apart from your spouse for the entire year
(see instructions), check here
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Student loan interest deduction
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Reserved for future use .
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Archer MSA deduction
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Other adjustments:
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Jury duty pay (see instructions)
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24a
**b **Deductible expenses related to income reported on line 8l from the rental of
personal property engaged in for profit .
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24b
**c **Nontaxable amount of the value of Olympic and Paralympic medals and USOC
prize money reported on line 8m .
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24c
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Reforestation amortization and expenses
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24d
**e **Repayment of supplemental unemployment benefits under the Trade Act of
1974
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24e
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Contributions to section 501(c)(18)(D) pension plans .
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24f
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Contributions by certain chaplains to section 403(b) plans .
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24g
**h **Attorney fees and court costs for actions involving certain unlawful
discrimination claims (see instructions) .
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24h
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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
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Housing deduction from Form 2555 .
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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 .
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26
Add lines 11 through 23 and 25. These are youradjustments to income. Enter here and on Form
1040, 1040-SR, or 1040-NR, line 10 .
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Schedule 1 (Form 1040) 2025

Exceptions & meaning →