IRS Schedule 1 (Form 1040)
Report extra income and adjustments that do not fit on the main Form 1040.
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About IRS Schedule 1 (Form 1040)
Schedule 1, Additional Income and Adjustments to Income, is filed with Form 1040 when you have income or adjustments that are not listed directly on the main form. Part I covers additional income such as business income, unemployment, and gambling winnings, and Part II covers adjustments to income such as the educator expense deduction and the deduction for part of self employment tax.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-schedule-1-form-1040 and confirm the fields and current rules match before you file.
Who needs to complete it
- Taxpayers with business income from Schedule C or rental income from Schedule E.
- People who received unemployment compensation or taxable refunds.
- Anyone claiming adjustments like the educator expense or student loan interest deduction.
- Self employed taxpayers deducting part of their self employment tax or health insurance.
How to fill out IRS Schedule 1 (Form 1040)
- 1Enter your name and Social Security number as shown on Form 1040 at the top.
- 2In Part I, enter additional income such as taxable refunds, business income, and unemployment.
- 3Add any other income and list its type on the line provided.
- 4Total Part I and carry the additional income to your Form 1040.
- 5In Part II, enter adjustments to income such as educator expenses and student loan interest.
- 6Add self employment related adjustments if they apply to you.
- 7Total Part II and carry the adjustments to your Form 1040.
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Frequently asked questions
When do I need Schedule 1?
You use Schedule 1 when you have additional income or adjustments that do not appear on the main Form 1040, such as business income or the student loan interest deduction. This is a general guide, not tax advice, and you should download and file the current official form from the IRS.
What is the difference between the two parts?
Part I lists additional income that adds to your total income. Part II lists adjustments that reduce income to reach your adjusted gross income.
Do I attach my other schedules?
Amounts from schedules like Schedule C or Schedule E flow into Schedule 1, and those schedules are filed with your return. Follow the current instructions for the order and lines.
Is this the official IRS form?
This is a fillable helper to make completion easier. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-schedule-1-form-1040 and confirm the fields match.