SCHEDULE 1 (Form 1040) - Additional Income and Adjustments to Income - Attach to Form 1040, 1040-SR, or 1040-NR

Sep 19, 2026

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Schedule 1 (Form 1040) captures additional income items and income adjustments that taxpayers must report separately from the main Form 1040. The form is used to document specific categories such as taxable refunds and credits, alimony received, rental and farm income (when applicable), and other reportable items listed on the schedule. It also includes entries for special provisions like Section 951/951A inclusions and related adjustments, and it directs attachment to Form 1040, 1040-SR, or 1040-NR.

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SCHEDULE 1 (Form 1040)

Additional Income

Attach to Form 1040, 1040-SR, or 1040-NR

Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This 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 and do not rely on draft forms, instructions, and pubs for filing. 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 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 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). Most 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). If 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. SCHEDULE 1 (Form 1040) Department of the Treasury Internal Revenue Service Additional Income and Adjustments to Income Attach to Form 1040, 1040-SR, or 1040-NR. [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. OMB No. 1545-0074 2024 ASacqumnceentNo. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number For 2024, enter the amount reported to you on Form(s) 1099-K that was included in error or for personal intNsere: lhraeeTtraaloinnssisnagct.aioRmn.ouSn.etse .wrewpE. owrti.g. toovA.y/ou10.9. .F.orSm. (s).[10.99.-](10.99.-UK .sho. uld. bRe. re. po.rted.Ye)[U](10.99.-UK .sho. uld. bRe. re. po.rted.Ye)[K .sho. uld. b](10.99.-UK .sho. uld. bRe. re. po.rted.Ye)[R](10.99.-UK .sho. uld. bRe. re. po.rted.Ye)[e. re. po.rted.](10.99.-UK .sho. uld. bRe. re. po.rted.Ye)[Y](10.99.-UK .sho. uld. bRe. re. po.rted.Ye)[e](10.99.-UK .sho. uld. bRe. re. po.rted.Ye).lsew. he. /re. on.o.urRr.etu. rn depSending on the Part I Additional Income | 1
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Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . Alimony received . . . . . . . . . . . . . .

FAQs

What is Schedule 1 (Form 1040) used for?

Schedule 1 (Form 1040) is used to report additional income and income adjustments that are attached to Form 1040 (or related forms).

Which main forms does Schedule 1 attach to?

Schedule 1 attaches to Form 1040, 1040-SR, or 1040-NR.

Does the provided draft material apply for filing?

No. The document is an early release draft and cautions that draft forms and instructions must not be filed or relied on for filing.

Sep 19, 2026

Upload by Ben