Form 1040 Schedule 1 PDF

SCHEDULE 1                                                                                                                    OMB No. 1545-0074
                                Additional Income and Adjustments to Income
(Form 1040)
Department of the Treasury
                                               Attach to Form 1040, 1040-SR, or 1040-NR.                                       2025
                                                                                                                              Attachment
Internal Revenue Service          Go to www.irs.gov/Form1040 for instructions and the latest information.                     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 . . . . . . . . . .               .   .        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). Check if any from Form(s):       4797          4684     . . . . . . .         . .         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. If you repaid a 2025 overpayment (see instructions), check here              and
      enter amount repaid:                          . . . . . . . . . . . . . . . . . .                      . .         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) 2025 Created 7/25/25
Schedule 1 (Form 1040) 2025                                                                                                            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. If claiming only storage fees
        (see instructions), check here      . . . . . . . . . . . . . . . . . . . . . . .                            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. If you are married filing separately and lived apart from your spouse for the entire year
        (see instructions), check here      . . . . . . . . . . . . . . . . . . . . . . .                            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) 2025