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IRS / Tax

Fill out Schedule 1 (Additional Income and Adjustments to Income) online

Schedule 1 is an attachment to Form 1040 used to report additional income not listed directly on the 1040 (such as business income, unemployment compensation, and alimony received) and to claim adjustments to income (such as student loan interest, educator expenses, and IRA contributions).

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How to fill out Schedule 1 (Additional Income and Adjustments to Income)

1

Report additional income (Part I)

Enter taxable refunds of state/local taxes (line 1), alimony received (line 2a), business income from Schedule C (line 3), capital gains from Schedule D (line 4), rental/royalty income from Schedule E (line 5), and other income types.

2

Calculate total additional income

Add all income items in Part I. The total on line 10 transfers to Form 1040, line 8. This is added to your wages and other income to compute total income.

3

Claim adjustments to income (Part II)

Enter eligible above-the-line deductions: educator expenses (line 11), HSA deduction (line 13), self-employment tax deduction (line 15), self-employed health insurance (line 17), IRA deduction (line 20), student loan interest (line 21).

4

Calculate total adjustments

Add all adjustments in Part II. The total on line 26 transfers to Form 1040, line 10. This reduces your total income to arrive at adjusted gross income (AGI).

About Schedule 1 (Additional Income and Adjustments to Income)

Who needs this form

Anyone who has additional income to report beyond wages, salaries, and tips (line 1 of Form 1040), or who qualifies for above-the-line deductions (adjustments to income) that reduce adjusted gross income.

Where to submit

Attach Schedule 1 to your Form 1040 when filing. The additional income total from Part I transfers to Form 1040 line 8, and the adjustments from Part II transfer to Form 1040 line 10.

Source and content freshness

Official source (www.irs.gov)
  • Reviewed: 2026-02-16
  • Check the latest official form instructions for the filing year that applies to you.
  • Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.

Common mistakes to avoid

  • Forgetting to report unemployment compensation (it is taxable income)
  • Not claiming eligible adjustments like student loan interest or educator expenses
  • Reporting net self-employment income without attaching Schedule C
  • Overlooking the deduction for half of self-employment tax

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Do I need to file Schedule 1?
You need Schedule 1 if you have any income not reported directly on Form 1040 (such as self-employment income, unemployment, rental income, or capital gains) or if you qualify for any adjustments to income (such as student loan interest, IRA deductions, or educator expenses). If all your income is from wages on a W-2 and you have no adjustments, you may not need it.

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