Create Your Schedule 1

1 Your details

Tax yearName(s) as shown on the tax return *Your SSN or ITIN *

Attach Schedule 1 to Form 1040, 1040-SR or 1040-NR. Tips, overtime, qualifying vehicle-loan interest and senior deductions belong on the separate Schedule 1-A, where eligible.

1099-K notice amount Only if applicable

1099-K amount included in error or personal items sold at loss · kNotice

Only the amount included in error or for personal items sold at a loss belongs here. This notice is not added to income totals. Report other 1099-K transactions on the appropriate return / schedule.

2 Additional income · Page 1

Enter taxable amounts from records and completed supporting schedules, after applicable limits. Business and investment losses can be negative. Do not report the same amount again in other income.

Taxable state/local income-tax refunds · 1Business income / loss from Schedule C · 3Rental / pass-through income or loss from Schedule E · 5Farm income / loss from Schedule F · 6Taxable unemployment compensation · 7

Other gains & losses Line 4

Other gains/losses · 4Line 4 includes Form 4797 gains / lossesLine 4 includes Form 4684 gains / losses

Unemployment repayment Only if applicable

I repaid a 2025 unemployment overpayment

Taxable alimony received Line 2

Alimony received · 2a

Other income categories Lines 8a–8v and 8z

Enter positive magnitudes for net operating loss (8a), foreign earned-income exclusion (8d) and nontaxable Medicaid-waiver payments (8s). These are subtracted automatically. Use allowed results from the required separate forms.

Net operating loss; negative term · 8aGambling income · 8bCancellation-of-debt income · 8cForm 2555 foreign earned income exclusion; negative term · 8dForm 8853 income · 8eForm 8889 income · 8fAlaska Permanent Fund dividends · 8gJury duty pay · 8hPrizes and awards · 8iNot-for-profit activity income · 8jStock options · 8kFor-profit nonbusiness personal-property rental income · 8lOlympic/Paralympic medals and USOC prizes · 8mSection 951(a) inclusion · 8nSection 951A(a) inclusion · 8oSection 461(l) excess business loss adjustment · 8pTaxable ABLE distributions · 8qScholarship/fellowship grants not on W-2 · 8rNontaxable Medicaid waiver payments already included in 1040 wages; negative term · 8sNonqualified deferred comp/nongovernmental 457 pension · 8tWages while incarcerated · 8uDigital assets ordinary income not elsewhere · 8vOther income amount · 8z

3 Adjustments to income · Page 2

Enter deductions already allowed by the relevant eligibility and income-limit worksheets. These are separate from your income totals. Keep required supporting forms with the main return.

Educator expenses · 11Deductible part of self-employment tax from Schedule SE · 15Self-employed retirement plans · 16Self-employed health insurance · 17IRA deduction · 20Student loan interest deduction · 21

More adjustment categories Only if applicable

Certain employee business expenses, Form 2106 · 12Health savings account deduction, Form 8889 · 13Armed Forces moving deduction, Form 3903 · 14Early-withdrawal savings penalty · 18Archer MSA deduction · 23

Deductible alimony paid Line 19

Alimony paid · 19a

Other adjustments Lines 24a–24k and 24z

Jury duty pay remitted to employer · 24aExpenses related to 8l personal-property rental income · 24bExcluded Olympic/Paralympic medals and prizes from 8m · 24cReforestation amortization/expenses · 24dTrade Act supplemental unemployment repayment · 24eSection 501(c)(18)(D) pension contributions · 24fCertain chaplain 403(b) contributions · 24gUnlawful-discrimination attorney fees/court costs · 24hIRS whistleblower-award attorney fees/costs · 24iForm 2555 housing deduction · 24jSection 67(e) excess deductions from K-1 · 24kOther adjustments amount · 24z

Jury pay returned to an employer, personal-property rental expenses and excluded Olympic / Paralympic awards cannot exceed their corresponding income on Lines 8h, 8l and 8m. Line 22 is reserved and stays blank.

Review & download

I verified supporting income schedules, exclusion / loss amounts and that no income is reported twice.

Line 10 transfers to the main return’s Line 8; Line 26 transfers to its Line 10. The main return, supporting schedules, IRS filing and tax payments are separate. This schedule has no separate signature line.

By clicking Continue to checkout, you confirm that you reviewed both original pages against your records.

A little treat for your next form.

1 Your details

2 Additional income · Page 1

3 Adjustments to income · Page 2

Review & download

Your Schedule 1, ready to go.