[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302332-105":53,"doc-detail-302332-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","schedule-1-a-form-1040-additional-deductions-302332","SCHEDULE 1-A (Form 1040) - Additional Deductions","","Draft instructions and form content for SCHEDULE 1-A (Form 1040) Additional Deductions, including Attach-to requirements and references to Form 1040, 1040-SR, and 1040-NR. Explains Parts I–III covering Modified Adjusted Gross Income (MAGI) amounts, No Tax on Tips (with eligibility cautions and step-by-step lines for qualified tips and deduction limits), and No Tax on Overtime (with conditional completion guidance). Includes IRS draft notices, routing notes for “NTF” comments, and links to IRS resources.",{"@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/schedule-1-a-form-1040-additional-deductions-302332/302332/",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/schedule-1-a-form-1040-additional-deductions-302332/302332.png","ImageObject",442,249,{"name":88,"@type":89},"Angel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is SCHEDULE 1-A (Form 1040) used for?","Question",{"text":108,"@type":109},"It is Additional Deductions and is attached to Form 1040, 1040-SR, or 1040-NR.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should a filer complete Part II “No Tax on Tips”?",{"text":113,"@type":109},"Complete Part II only if you received qualified tips, and you (and/or your spouse) must have a valid social security number. If married, you must file jointly to claim the deduction.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the qualified tips deduction computed in Part II?",{"text":117,"@type":109},"Qualified tips are calculated through lines 4–6, with deductions limited by the smaller of line 6 or $25,000 (line 7). The deduction then follows line 12 and is subtracted from line 7 on line 13, with any zero-or-less result entered as -0-.","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},302332,1790295109,{"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":76,"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},687207412472,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT — DO NOT FILE  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nSCHEDULE 1-A (Form 1040)  \nDepartment of the Treasury Internal Revenue Service  \nAdditional Deductions  \nAttach to Form 1040, 1040-SR, or 1040-NR.  \n[Go to](Go to www.irs.gov/Form1040 for)[ www.irs.gov/Form1040](Go to www.irs.gov/Form1040 for)[ for](Go to www.irs.gov/Form1040 for) instructions and the latest information.  \n| Name(s) shown on Form 1040, 1040-SR, or 1040-NR | Your social security number |\n| --- | --- |\n\n Part I  Modified Adjusted Gross Income (MAGI) Amount  \n\n| 1 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b . . . . . . . . . . . . 2a Enter any income from Puerto Rico that you excluded . . . . . . . .  2a  b Enter the amount from Form 2555, line 45 . . . . . . . . . . . .  2b  c Enter the amount from Form 2555, line 50 . . . . . . . . . . . .  2c  d Enter the amount from Form 4563, line 15 . . . . . . . . . . . .  2d  e Add lines 2a, 2b, 2c, and 2d . . . . . . . . . . . . . . . . . . . . . . . .\u003Cbr>3 Add lines 1 and 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 1 |  |\n| --- | --- | --- |\n|  |  |  |\n|  | 2e |  |\n|  | 3 |  |\n\n Part II  No Tax on Tips  \nCaution: Fill out Part II only if you received qualified tips. You and/or your spouse who received qualified tips must have a valid social security number to claim the deduction. If married, you must file jointly to claim this deduction. See instructions.  \n\n| 4 Qualified tips received as","cbCaidAoeVFi4dsr","https://ap.wps.com/l/cbCaidAoeVFi4dsr","pdf",207678,"English","# SCHEDULE 1-A (Form 1040) - Additional Deductions\n## Part I Modified Adjusted Gross Income (MAGI) Amount\n## Part II No Tax on Tips\n## Part III No Tax on Overtime","[{\"question\":\"What is SCHEDULE 1-A (Form 1040) used for?\",\"answer\":\"It is Additional Deductions and is attached to Form 1040, 1040-SR, or 1040-NR.\"},{\"question\":\"When should a filer complete Part II “No Tax on Tips”?\",\"answer\":\"Complete Part II only if you received qualified tips, and you (and/or your spouse) must have a valid social security number. If married, you must file jointly to claim the deduction.\"},{\"question\":\"How is the qualified tips deduction computed in Part II?\",\"answer\":\"Qualified tips are calculated through lines 4–6, with deductions limited by the smaller of line 6 or $25,000 (line 7). The deduction then follows line 12 and is subtracted from line 7 on line 13, with any zero-or-less result entered as -0-.\"}]","SCHEDULE 1-A (Form 1040) - Additional Deductions | PDF",1789791988]