[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301400-105":53,"doc-detail-301400-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","additional-deductions-schedule-1-a-2025","Additional Deductions - Schedule 1-A - 2025","","Additional Deductions - Schedule 1-A (Form 1040) for tax year 2025 details worksheets and instructions for calculating modified adjusted gross income-related amounts and specific qualifying deductions. It covers no tax on qualified tips, including rules for reporting employee tips across Form W-2 and Form 4137 and calculating the allowable deduction. It also includes no tax on qualified overtime compensation and provides thresholds and step-by-step arithmetic. The schedule further addresses no tax on qualified passenger vehicle loan interest using vehicle identification numbers and corresponding interest totals.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/additional-deductions-schedule-1-a-2025/301400/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/additional-deductions-schedule-1-a-2025/301400.png","ImageObject",442,249,{"name":88,"@type":89},"Quinn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What information is needed to claim the qualified tips deduction on Schedule 1-A?","Question",{"text":108,"@type":109},"Complete Part II only for qualified tips from tipped occupations listed at IRS.gov. A valid social security number is required, and married taxpayers generally must file jointly to claim the deduction.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the qualified tips deduction calculated in Part II?",{"text":113,"@type":109},"Enter qualified tips on lines 4 through 6, then compute the deduction by comparing line 6 to the applicable dollar limit, subtracting line 12 from the allowed amount, and entering zero if the result is less than or equal to zero.",{"name":115,"@type":106,"acceptedAnswer":116},"When should Part IV for passenger vehicle loan interest be completed, and what inputs are required?",{"text":117,"@type":109},"Complete Part IV only if you (or your spouse if filing jointly) paid or accrued qualified passenger vehicle loan interest. Provide applicable passenger vehicle details including vehicle identification numbers (VINs) and follow the column instructions for the interest totals.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301400,1790133165,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","# Additional Deductions\n\nAttach to Form 1040,1040-SR,or 1040-NR.  \nGo to www.irs.gov/Form1040 for instructions and the latest information.  \n\n| Internal Revenue Service   |  |  | Sequence No.1A   |\n| --- | --- | --- | --- |\n| Name(s)shown on Form 1040,1040-SR,or 1040-NR   |  | Your social security number   |  |\n|  |  |  |  |\n\n## PartI\n\nModified Adjusted Gross Income(MAGI)Amount  \n\n| 1 Enter the amount from Form 1040,1040-SR,or 1040-NR,line 11b.  \u003Cbr>2a Enter any income from Puerto Rico that you excluded  \u003Cbr>b Enter the amount from Form 2555,line 45 ...  \u003Cbr>c Enter the amount from Form 2555,line 50 ....  \u003Cbr>d Enter the amount from Form 4563,line 15 ...  \u003Cbr>e Add lines 2a,2b,2c,and 2d  \u003Cbr>3 Add lines 1 and 2e...   | 2a   |  | 1   |  |\n| --- | --- | --- | --- | --- |\n|  |  |  |  |  |\n|  | 2b   |  |  |  |\n|  | 2c   |  |  |  |\n|  | 2d   |  |  |  |\n|  |  |  | 2e   |  |\n|  |  |  | 3   |  |\n\nPart Il  \n## No Tax on Tips\n\nCaution:Fill out Part Il only if you received qualified tips.These tips must have been received in an occupation listed atIRS.gov/TippedOccupations.You and/or your spouse who received qualified tips must have a valid social security number to  \nclaim the deduction.If married,you must file jointly to claim this deduction.See instructions.  \n\n| 4 Qualified tips received as an employee.If you received tips as an employee with  \u003Cbr>respect to employment with more than one employer,enter-0-on lines 4a and  \u003Cbr>4b and see the instructions to determine the amount to enter on ine 4c.If you  \u003Cbr>received tips as an employee in more than one occupation,see the instructions.  \u003Cbr>a Enter qualified tips included on Form W-2,box 7,but see the instructions if  \u003Cbr>Form W-2,box 5 is more than $176,100 or you received tips that are not  \u003Cbr>subject to social security and Medicare taxes ..········  \u003Cbr>b Qualified tips included on Form 4137,line 1,row A,column(c).If Form 4137 is  \u003Cbr>not filed,enter-0-....................  \u003Cbr>c If you only received qualified tips as an employee with respect to employmen  \u003Cbr>enter the larger of line 4a or line 4b.Otherwise,see the instructions to determine  \u003Cbr>on line 4c.If you received tips as an employee in more than one occupation,see   \u003Cbr>5 Qualified tips received in the course of a trade or business.  \u003Cbr>Qualified tip amount included in Form 1099-NEC,box 1;Form 1099-MISC,bo  \u003Cbr>box 1a.Do not enter more than the net profit from the trade or business.If you r  \u003Cbr>in the course of more than one trade or business or in more than one occupation  \u003Cbr>6 Add lines 4c and 5...............  \u003Cbr>7 Enter the smaller of the amount on line 6 or $25,000....  \u003Cbr>8 Enter the amount from line 3 ..........  \u003Cbr>9 Enter $150,000 ($300,000 if married filing jointly)....  \u003Cbr>10 Subtract line 9 from line 8.If zero or less,enter the amount from line 7 on line 13  \u003Cbr>11 Divide line 10 by $1,000.If the resulting number isn't a whole number,decrease   \u003Cbr>lower whole number.(For example,decrease 1.5 to 1,and decrease 0.05 to 0.).  \u003Cbr>12 Multiply line 11 by $100 .............  \u003Cbr>13 Qualified tips deduction.Subtract line 12 from line 7.If zero or less,enter-0-.   | 4a   |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | 4b   |  |  |  |\n|  | t with one employer,  \u003Cbr> the amount to enter  \u003Cbr>the instructions ..  \u003Cbr>x 3;or Form 1099-K,  \u003Cbr>eceived qualified tips  \u003Cbr>,see instructions.  \u003Cbr>the result to the next  \u003Cbr>.   |  |  |  |\n|  |  |  | 4c   |  |\n|  |  |  | 5   |  |\n|  |  |  | 6   |  |\n|  |  |  | 7   |  |\n|  |  |  | 8   |  |\n|  |  |  | 9   |  |\n|  |  |  | 10   |  |\n|  |  |  | 11   |  |\n|  |  |  | 12   |  |\n|  |  |  | 13   |  |\n\n## Part I\n\nNo Tax on Overtime  \nCaution:Fill out PartⅢI only if you received qualified overtime compensation.You and/or your spouse who received the qualified  \novertime compensation must have a valid social security number to claim this deduction.If maried,you must file jointly to claim this  \ndeduction.See instructions.  \n\n| 14a Qualified overtime compensation included in Form W","cbCaikhmYgkE1Du0","https://ap.wps.com/l/cbCaikhmYgkE1Du0","pdf",94224,"English","# Additional Deductions\n## Modified Adjusted Gross Income (MAGI) Amount\n## No Tax on Tips\n## No Tax on Overtime\n## No Tax on Car Loan Interest","[{\"question\":\"What information is needed to claim the qualified tips deduction on Schedule 1-A?\",\"answer\":\"Complete Part II only for qualified tips from tipped occupations listed at IRS.gov. A valid social security number is required, and married taxpayers generally must file jointly to claim the deduction.\"},{\"question\":\"How is the qualified tips deduction calculated in Part II?\",\"answer\":\"Enter qualified tips on lines 4 through 6, then compute the deduction by comparing line 6 to the applicable dollar limit, subtracting line 12 from the allowed amount, and entering zero if the result is less than or equal to zero.\"},{\"question\":\"When should Part IV for passenger vehicle loan interest be completed, and what inputs are required?\",\"answer\":\"Complete Part IV only if you (or your spouse if filing jointly) paid or accrued qualified passenger vehicle loan interest. Provide applicable passenger vehicle details including vehicle identification numbers (VINs) and follow the column instructions for the interest totals.\"}]","Additional Deductions - Schedule 1-A - 2025 | PDF",1789782057]