[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301399-105":53,"doc-detail-301399-en":130},{"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":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","schedule-1-a-form-1040-additional-deductions","Schedule 1-A (Form 1040) - Additional Deductions","","Draft IRS form cover and instructions content for Schedule 1-A (Form 1040), including caution notes that drafts must not be filed and that official release depends on OMB approval. Provides attachment guidance to Form 1040, 1040-SR, or 1040-NR, outlines Part I for Modified Adjusted Gross Income (MAGI) with line references, and Part II for no tax on tips with eligibility conditions, employer/tip details, EIN/TIN fields, and calculation steps.",{"@graph":63,"@context":122},[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/301399/",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/301399.png","ImageObject",442,249,{"name":88,"@type":89},"Seraphina","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"What is Schedule 1-A (Form 1040) used for?","Question",{"text":108,"@type":109},"Schedule 1-A is used for Additional Deductions and is attached to Form 1040, 1040-SR, or 1040-NR.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Can a draft version of this IRS form be filed?",{"text":113,"@type":109},"No. The draft is provided for information and draft forms are explicitly marked as not for filing.",{"name":115,"@type":106,"acceptedAnswer":116},"When can a taxpayer complete Part II, No Tax on Tips?",{"text":117,"@type":109},"Part II should be completed only if the taxpayer received qualified tips, received them in a listed occupation, and has the required valid social security number (and if married, must file jointly).",{"name":119,"@type":106,"acceptedAnswer":120},"What information is required in Part II for qualified tips?",{"text":121,"@type":109},"Part II requires employer name and EIN information, how the tips were reported (Form W-2 code “TP” and/or Form 4137), and then uses those columns to compute the amount to enter.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},301399,1790042228,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":73},962075114101,"https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780044092746381165","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.  \nHowever, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew 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 the 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 publications usually have some additional changes before their final release. Early release drafts are posted at [IRS.gov/DraftForms](IRS.gov/DraftForms) and remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also)[. Also](IRS.gov/LatestForms. Also) see [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms [and publications have a page on IRS.gov:](and publications have a page on IRS.gov:) [IRS.gov/Form1040](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](and IRS.gov/ScheduleA for Schedule A)[ IRS.gov/ScheduleA](and IRS.gov/ScheduleA for Schedule A)[ for Schedule A](and IRS.gov/ScheduleA for Schedule A)[ ](and IRS.gov/ScheduleA for Schedule A)(Form 1040), for example, and similarly for other forms, publications, 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](not a Search box on IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) \"NTF\" followed by the form or publication number (for example, \"NTF1040\", \"NTFW4\", \"NTF501\", etc.) in the body of the message to route yourmessage 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.  \nIf 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 information, 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   2b Enter the amount from Form 2555, line 45 . . . . . . . . . . . .  2b   2c Enter the amount from Form 2555, line 50 . . . . . . . . . . . .  2c   2d Enter the amount from Form 4563, line 15 . . . . . . . . . . . .  2d   2e 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. These tips must have been received in an occupation listed at [www.irs.gov/TippedOccupations](www.irs.gov/TippedOccup","cbCaicxoYuCNy02O","https://ap.wps.com/l/cbCaicxoYuCNy02O","pdf",167291,"English","# Schedule 1-A (Form 1040)\n## Additional Deductions\n## Part I Modified Adjusted Gross Income (MAGI) Amount\n## Part II No Tax on Tips","[{\"question\":\"What is Schedule 1-A (Form 1040) used for?\",\"answer\":\"Schedule 1-A is used for Additional Deductions and is attached to Form 1040, 1040-SR, or 1040-NR.\"},{\"question\":\"Can a draft version of this IRS form be filed?\",\"answer\":\"No. The draft is provided for information and draft forms are explicitly marked as not for filing.\"},{\"question\":\"When can a taxpayer complete Part II, No Tax on Tips?\",\"answer\":\"Part II should be completed only if the taxpayer received qualified tips, received them in a listed occupation, and has the required valid social security number (and if married, must file jointly).\"},{\"question\":\"What information is required in Part II for qualified tips?\",\"answer\":\"Part II requires employer name and EIN information, how the tips were reported (Form W-2 code “TP” and/or Form 4137), and then uses those columns to compute the amount to enter.\"}]","Schedule 1-A (Form 1040) - Additional Deductions | PDF",1789782056]