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Internal Revenue Service (IRS) · United States (federal)

Schedule 1 (Form 1040): Additional Income and Adjustments to Income

Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)

Fill in IRS Schedule 1 (tax year 2025): business, rental and unemployment income, plus adjustments such as HSA, student loan interest and half of SE tax.

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Form

Schedule 1 (Form 1040)

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Tax year 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form Schedule 1 (Form 1040) is for

Schedule 1 carries income and adjustments that don't have their own line on Form 1040. Part I adds income such as business profit (Schedule C), rentals (Schedule E), unemployment and gambling winnings; Part II subtracts adjustments such as the deductible half of self-employment tax, HSA contributions, educator expenses and student loan interest. The PDF irs.gov posts is the 2025 edition; the 2026 version usually appears in December–January. The new 2025 deductions for tips, overtime, car loan interest and seniors are not on Schedule 1 — the IRS put them on Schedule 1-A.

Schedule 1 (Form 1040) deadlines, 2027 filing season

  1. File with your 2026 Form 1040 or 1040-SR (or request an extension with Form 4868) Source: irs.gov

  2. File with an extended 2026 return if you filed Form 4868 by April 15 Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

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Who files it

  • Freelancers and sole proprietors reporting Schedule C income
  • Landlords and K-1 recipients reporting Schedule E income
  • People who received unemployment compensation or a taxable state tax refund
  • Anyone with gambling winnings, prizes, jury duty pay or canceled debt
  • Taxpayers claiming adjustments such as HSA contributions, student loan interest or self-employed health insurance

What you need

  • Form 1099-G for unemployment and state tax refunds
  • Schedules C, E and F, and Forms W-2G and 1099-K
  • Form 8889 for HSA contributions and Form 1098-E for student loan interest
  • Schedule SE for the deductible half of self-employment tax
  • For alimony paid, the recipient's SSN and the date of the divorce or separation agreement

Line by line

How to fill out Form Schedule 1 (Form 1040)

  1. 1

    Top — Form 1099-K

    Enter any Form 1099-K amount that was included in error or was for personal items sold at a loss. Report the rest of your 1099-K amounts where they belong on the return.

  2. 2

    Lines 1–7 — Main income items

    Enter taxable state and local refunds (1), alimony received with the agreement date (2a–2b), business income from Schedule C (3), other gains (4), Schedule E income (5), farm income (6) and unemployment compensation (7).

  3. 3

    Lines 8a–10 — Other income

    Enter items such as gambling (8b), canceled debt (8c), prizes and awards (8i) and digital assets received as ordinary income (8v), total them on line 9, and carry line 10 to Form 1040, 1040-SR or 1040-NR, line 8.

  4. 4

    Lines 11–17 — Adjustments

    Enter educator expenses (11), the HSA deduction (13), the deductible part of self-employment tax from Schedule SE (15), SEP, SIMPLE and qualified plans (16) and self-employed health insurance (17).

  5. 5

    Lines 18–23 — More adjustments

    Enter early-withdrawal penalties (18), alimony paid with the recipient's SSN and agreement date (19a–19c), the IRA deduction (20), student loan interest (21) and the Archer MSA deduction (23).

  6. 6

    Lines 24a–26 — Total

    Enter other adjustments on lines 24a–24z and total them on line 25. Line 26 is your total adjustments; carry it to Form 1040, 1040-SR or 1040-NR, line 10.

Common Schedule 1 (Form 1040) mistakes

  • Claiming the 2025 tips, overtime, car loan interest or senior deductions on Schedule 1; they go on Schedule 1-A.
  • Reporting a Schedule C profit on line 3 but forgetting Schedule SE and the deduction for half of self-employment tax on line 15.
  • Deducting alimony paid without the recipient's SSN and the date of the divorce or separation agreement.
  • Copying the totals to the wrong lines: line 10 goes to Form 1040, line 8, and line 26 to line 10.

Where to send it

Attach Schedule 1 to Form 1040, 1040-SR or 1040-NR and file them together — by e-file or at the paper-return address for your state (https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment). 2026 returns are due April 15, 2027, or October 15, 2027 with Form 4868. Instructions for Schedules 1, 2 and 3 are inside the Form 1040 instructions (https://www.irs.gov/pub/irs-pdf/i1040gi.pdf).

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form Schedule 1 (Form 1040): questions people ask

Which year is this Schedule 1 for?

The PDF irs.gov posts today is for tax year 2025; the 2026 version usually appears in December–January, and until then this page opens whatever irs.gov posts. Use the edition that matches the year of the return.

Do I need Schedule 1?

Only if one of its items applies — for example business or rental income, unemployment, or an adjustment like student loan interest. If you e-file, the software usually decides which schedules you need.

Where do the new tips and overtime deductions go?

On Schedule 1-A (Additional Deductions), which the IRS created for 2025 for qualified tips, qualified overtime, car loan interest and the enhanced deduction for seniors. Its total goes on Form 1040, line 13b.

Is everything on my Form 1099-K taxable?

Not necessarily. Amounts included in error or for personal items you sold at a loss go on the line at the top of Schedule 1; the rest is reported where it belongs, such as Schedule C for business sales.

Can Form 1040-NR filers use Schedule 1?

Yes. Schedule 1 attaches to Form 1040, 1040-SR or 1040-NR, and its totals go on the same line numbers (8 and 10).