Schedule 1 (Form 1040) 2025 - Part II Adjustments to Income

Sep 19, 2026

Schedule 1 (Form 1040) 2025 section for additional income and adjustments to income. The form lists categories such as taxable refunds, alimony received, business and other gains, rental and farm income, unemployment compensation, and a detailed “other income” section including items like gambling, cancellation of debt, scholarships, and digital assets. It also includes Part II deductions and adjustments: educator expenses, business expenses, health savings account deductions, moving expenses, self-employment tax, retirement plan deductions, and alimony paid.

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Additional Income and Adjustments to Income

Part I Additional Income

Part II Adjustments to Income

Additional Income and Adjustments to Income Attach to Form 1040,1040-SR,or 1040-NR. Go to www.irs.gov/Form1040 for instructions and the latest information. | nternal Revenue Service | | | Sequence No.01 | | --- | --- | --- | --- | | Name(s)shown on Form 1040,1040-SR,or 1040-NR | | Your social security number | | | | | | | For 2025,enter the amount reported to you on Form(s)1099-K that was included in error or for personal items sold at a loss ........ Note:The remaining amounts reported to you on Form(s)1099-K should be reported elsewhere on your return depending on thenature of the transaction.See www.irs.gov/1099k. # Partl Additional Income | 1 Taxable refunds,credits,or offsets of state and local income taxes...
2a Alimony received ...................
b Date of original divorce or separation agreement (see instructions):__ | | | 1 | | | --- | --- | --- | --- | --- | | | | | 2a | | | | | | | | | 3 Business income or (loss).Attach Schedule C. . . . . . . . . .
4 Other gains or(losses).Check if any from Form(s):□4797 □4684 .
..
5 Rental real estate,royalties,partnerships,S corporations,trusts,etc.Attach Sche
6 Farm income or (loss).Attach Schedule F.............
7 Unemployment compensation.If you repaid a 2025 overpayment (see instruction
enter amount repaid:__ ···········.
8 Other income:
a Net operating loss ...........
b Gambling ..............
c Cancellation of debt ..........
d Foreign earned income exclusion from Form 2555
e Income from Form 8853 .........
f Income from Form 8889 ..........
g Alaska Permanent Fund dividends ......
h Jury duty pay .·.··..··...
i Prizes and awards ...........
j Activity not engaged in for profit income ...
k Stock options ............
1 Income from the rental of personal property f you engaged in the rental for
profit but were not in the business of renting such property .....
m Olympic and Paralympic medals and USOC prize money(see instructions)
n Section 951(a)inclusion(see instructions)............
o Section 951A(a)inclusion (see instructions)............
p Section 461(I)excess business loss adjustment .........
q Taxable distributions from an ABLE account(see instructions)...
r Scholarship and fellowship grants not reported on Form W-2....
s Nontaxable amount of Medicaid waiver payments included on Form 1040,line
1a or 1d ......................
t Pension or annuity from a nonqualifed deferred compensation plan or a
nongovernmental section 457 plan .·····.....
u Wages earned while incarcerated .....·...·...·.
v Digital assets received as ordinary income not reported elsewhere.See
instructions ....................
z Other income.List type and amount: | . .
dule
..
s),ch | .. . ..
E.....
....
eck here□ and | 3 | | | | | | 4 | | | | | | 5 | | | | | | 6 | | | | | | | | | | | | 7 | | | | | | | | | | 8b | | | | | | 8c | | | | | | 8d | | | | | | 8e | | | | | | 8f | | | | | | 8g | | | | | | 8h | | | | | | 8i | | | | | | 8j | | | | | | 8k | | | | | | 81 | | | | | | | | | | | | 8m | | | | | | 8n | | | | | | 80 | | | | | | 8p | | | | | | 8q | | | | | | 8r | | | | | | 8s | | | | | | 8t | | | | | | 8u | | | | | | 8v | | | | | | 8z | | | | | 9 Total other income.Add lines 8a through 8z
10 Combine lines 1 through 7 and 9.This is your additional income.Enter here and on Form 1040,
1040-SR,or 1040-NR,line 8 .... . | | | 9 | | | | | | 10 | | For Paperwork Reduction Act Notice,see your tax return instructions.Cat.No.71479FSchedule 1(Form 1040)2025 Created 7/25/25 Page2 Schedule 1(Form 1040)2025 Part II Adjustments t

FAQs

What lines are included in Part I Additional Income?

Part I covers items such as taxable refunds, alimony received, business income (or loss), other gains (or losses), rental real estate, farm income, unemployment compensation, and a broad “other income” list (lines 8a through 8z).

What does Part II Adjustments to Income include?

Part II lists adjustments and deductions such as educator expenses, certain business expenses, health savings account deductions, moving expenses, deductible self-employment tax, self-employed retirement plans, self-employed health insurance, and penalties on early withdrawal, among others.

Where are amounts from Form 1099-K reported if included in error or for personal items sold at a loss?

For 2025, enter the amount that was included in error or for personal items sold at a loss as instructed, and report the remaining amounts elsewhere on the return depending on the transaction type.

Sep 19, 2026

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