Forms & instructions | Internal Revenue Service
Summary: Schedule 1 (Form 1040) is an IRS tax form used by individuals to report income types not listed directly on Form 1040 and to claim specific adjustments to income.
This document is the 2025 Schedule 1 for Form 1040, 1040-SR, or 1040-NR. It is divided into two primary parts: Part I, which covers 'Additional Income' (such as business income, capital gains, rental income, unemployment compensation, and various other income sources), and Part II, which covers 'Adjustments to Income' (such as educator expenses, health savings account deductions, self-employment tax deductions, and student loan interest). The form is used to calculate totals that are then transferred to the main Form 1040 return.
Document outline
1. Part I: Additional Income (Lines 1-10) 2. Part II: Adjustments to Income (Lines 11-26) 3. Instructions for reporting 1099-K errors or personal items sold at a loss