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health insurance, and penalties on early withdrawal, among others.",{"name":69,"@type":60,"acceptedAnswer":70},"Where are amounts from Form 1099-K reported if included in error or for personal items sold at a loss?",{"text":71,"@type":63},"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 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--- | --- | --- |\n| Name(s)shown on Form 1040,1040-SR,or 1040-NR   |  | Your social security number   |  |\n|  |  |  |  |\n\nFor 2025,enter the amount reported to you on Form(s)1099-K that was included in error or for personal items  \nsold at a loss ........  \nNote: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.  \n# Partl Additional Income\n\n\n| 1 Taxable refunds,credits,or offsets of state and local income taxes...  \u003Cbr>2a Alimony received ...................  \u003Cbr>b Date of original divorce or separation agreement (see instructions):__   |  |  | 1   |  |\n| --- | --- | --- | --- | --- |\n|  |  |  | 2a   |  |\n|  |  |  |  |  |\n| 3 Business income or (loss).Attach Schedule C.  .  .  .  .  .  .  .  .  .  \u003Cbr>4 Other gains or(losses).Check if any from Form(s):□4797 □4684  .  \u003Cbr>..   \u003Cbr>5 Rental real estate,royalties,partnerships,S corporations,trusts,etc.Attach Sche  \u003Cbr>6 Farm income or (loss).Attach Schedule F.............  \u003Cbr>7 Unemployment compensation.If you repaid a 2025 overpayment (see instruction  \u003Cbr>enter amount repaid:__          ···········.  \u003Cbr>8 Other income:  \u003Cbr>a Net operating loss ...........  \u003Cbr>b Gambling ..............  \u003Cbr>c Cancellation of debt ..........  \u003Cbr>d Foreign earned income exclusion from Form 2555  \u003Cbr>e Income from Form 8853 .........  \u003Cbr>f Income from Form 8889 ..........  \u003Cbr>g Alaska Permanent Fund dividends ......  \u003Cbr>h Jury duty pay .·.··..··...  \u003Cbr>i Prizes and awards ...........  \u003Cbr>j Activity not engaged in for profit income  ...  \u003Cbr>k Stock options ............  \u003Cbr>1 Income from the rental of personal property f you engaged in the rental for  \u003Cbr>profit but were not in the business of renting such property .....  \u003Cbr>m Olympic and Paralympic medals and USOC prize money(see instructions)  \u003Cbr>n Section 951(a)inclusion(see instructions)............  \u003Cbr>o Section 951A(a)inclusion (see instructions)............  \u003Cbr>p Section 461(I)excess business loss adjustment .........  \u003Cbr>q Taxable distributions from an ABLE account(see instructions)...  \u003Cbr>r Scholarship and fellowship grants not reported on Form W-2....  \u003Cbr>s Nontaxable amount of Medicaid waiver payments included on Form 1040,line  \u003Cbr>1a or 1d ......................  \u003Cbr>t Pension or annuity from a nonqualifed deferred compensation plan or a  \u003Cbr>nongovernmental section 457 plan .·····.....  \u003Cbr>u Wages earned while incarcerated .....·...·...·.  \u003Cbr>v Digital assets received as ordinary income not reported elsewhere.See  \u003Cbr>instructions ....................  \u003Cbr>z Other income.List type and amount:   |  .  .  \u003Cbr>dule   \u003Cbr>..  \u003Cbr>s),ch   |   ..  .  ..  \u003Cbr>E.....  \u003Cbr>....  \u003Cbr>eck here□ and   | 3   |  |\n|  |  |  | 4   |  |\n|  |  |  | 5   |  |\n|  |  |  | 6   |  |\n|  |  |  |  |  |\n|  |  |  | 7   |  |\n|  |  |  |  |  |\n|  | 8b   |  |  |  |\n|  | 8c   |  |  |  |\n|  | 8d   |  |  |  |\n|  | 8e   |  |  |  |\n|  | 8f   |  |  |  |\n|  | 8g   |  |  |  |\n|  | 8h   |  |  |  |\n|  | 8i   |  |  |  |\n|  | 8j   |  |  |  |\n|  | 8k   |  |  |  |\n|  | 81   |  |  |  |\n|  |  |  |  |  |\n|  | 8m   |  |  |  |\n|  | 8n   |  |  |  |\n|  | 80   |  |  |  |\n|  | 8p   |  |  |  |\n|  | 8q   |  |  |  |\n|  | 8r   |  |  |  |\n|  | 8s   |  |  |  |\n|  | 8t   |  |  |  |\n|  | 8u   |  |  |  |\n|  | 8v   |  |  |  |\n|  | 8z   |  |  |  |\n| 9 Total other income.Add lines 8a through 8z  \u003Cbr>10 Combine lines 1 through 7 and 9.This is your additional income.Enter here and on Form 1040,  \u003Cbr>1040-SR,or 1040-NR,line 8 ....  .   |  |  | 9   |  |\n|  |  |  | 10   |  |\n\nFor Paperwork Reduction Act Notice,see your tax return instructions.Cat.No.71479FSchedule 1(Form 1040)2025 Created 7/25/25  \nPage2  \nSchedule 1(Form 1040)2025  \nPart II Adjustments t","cbCairQTaa84Zll0","https://ap.wps.com/l/cbCairQTaa84Zll0","pdf",99940,"English","# Additional Income and Adjustments to Income\n## Part I Additional Income\n## Part II Adjustments to Income","[{\"question\":\"What lines are included in Part I Additional Income?\",\"answer\":\"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).\"},{\"question\":\"What does Part II Adjustments to Income include?\",\"answer\":\"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.\"},{\"question\":\"Where are amounts from Form 1099-K reported if included in error or for personal items sold at a loss?\",\"answer\":\"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.\"}]","Schedule 1 (Form 1040) 2025 - Part II Adjustments to Income | PDF",1789786076]