Schedule 1: Additional Income and Adjustments to Income (2025)
Federal · IRS · Used for tax years 2025
Schedule 1 (Form 1040) reports additional income and adjustments to income for 2025. It includes items such as business income or losses, rental income, unemployment compensation, and deductions for IRA contributions and student loan interest. Attach it to Form 1040, 1040-SR, or
Who files this form
Use Schedule 1 with your 2025 tax return if you have either of these:
- Additional income, such as business or farm income or loss, unemployment compensation, or prize and award money. Report these items in Part I.
- Adjustments to income, such as the student loan interest deduction, the deductible part of self-employment tax, or educator expenses. Report these items in Part II.
Attach Schedule 1 to Form 1040, 1040-SR, or 1040-NR.
When it's due
For tax year 2025, the deadline to file Form 1040 or 1040-SR, including an attached Schedule 1, is April 15, 2026.
You can request an automatic six-month filing extension by filing Form 4868 no later than your return's due date. This does not extend the time to pay your tax.
Special filing extensions may apply to qualifying taxpayers outside the United States and to people serving in, or supporting, the U.S. Armed Forces in a designated combat zone or contingency operation.
What you'll need
Have your name and Social Security number as shown on your Form 1040, 1040-SR, or 1040-NR. Depending on the items you report, Schedule 1 calls for these attachments:
- Schedule C for business income or loss.
- Schedule E for rental real estate, royalties, partnerships, S corporations, trusts, and related income.
- Schedule F for farm income or loss.
- Form 2106 for certain business expenses of reservists, performing artists, and fee-basis government officials.
- Form 8889 for the health savings account deduction.
- Form 3903 for moving expenses for members of the Armed Forces.
- Schedule SE for the deductible part of self-employment tax.
If applicable, have your Forms 1099-K to identify amounts included in error or for personal items sold at a loss. For alimony entries, the form asks for the date of the original divorce or separation agreement. For alimony paid, it also asks for the recipient's Social Security number.
How to file
Attach Schedule 1 to Form 1040, 1040-SR, or 1040-NR.
- Enter your total additional income from Schedule 1, line 10, on your main return's line 8.
- Enter your total adjustments to income from Schedule 1, line 26, on your main return's line 10.
E-file: The instructions describe electronic filing and direct taxpayers to IRS.gov/FreeFile. If you e-file your return, you do not need to mail it.
Mail: For Form 1040 or 1040-SR, use the mailing-address chart at the end of the full instructions. That chart is not included in the supplied text. Check IRS.gov/Form1040 for address updates. For an IRS-designated private delivery service, find the street address at IRS.gov/PDSStreetAddresses.
Common mistakes
- Treating all Form 1099-K amounts as errors or personal losses. The entry at the top of Schedule 1 is for amounts included in error or for personal items sold at a loss. The form reminds you to report the remaining amounts elsewhere on your return based on the type of transaction.
- Assuming a filing extension also extends the payment deadline. The instructions warn that an automatic six-month filing extension does not extend the time to pay. Unpaid tax can lead to interest and penalties.
- Using a private delivery service for a P.O. box. The instructions warn that only the U.S. Postal Service can deliver to P.O. boxes.
Questions people ask
Is Schedule 1 the same as Schedule 1-A?
No. Schedule 1 reports additional income and adjustments to income. Schedule 1-A is for deductions for qualified tips, qualified overtime, qualified vehicle loan interest, and the enhanced deduction for seniors.
Where do I report unemployment compensation?
Use Schedule 1, line 7. If you repaid a 2025 overpayment, the form tells you to check the box, enter the amount repaid, and see the instructions.
Where do I report digital assets received as ordinary income?
Schedule 1, line 8v, is for digital assets received as ordinary income that is not reported elsewhere on your return.
Where do the Schedule 1 totals go?
Transfer line 10 to line 8 of Form 1040, 1040-SR, or 1040-NR. Transfer line 26 to line 10 of that return.