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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 (Form 1040)  \nDepartment of the Treasury Internal Revenue Service  \nAdditional Income and Adjustments to Income  \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.  \nOMB No. 1545-0074  \n2026  \nASacqumnceentNo. 01  \nName(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number  \nFor 2026 , enter the amount reported to you on Form(s) 1099-K that was included in error or for personal items sold at a loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  \nNote: The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the nature of [the transaction. See](the transaction. See www.irs.gov/1099k)[ www.irs.gov/1099k](the transaction. See www.irs.gov/1099k).  \n\n|  Part I  Additional Income |  |  |\n| --- | --- | --- |\n| 1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . 2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Date of original divorce or separation agreement (see instructions):  \u003Cbr>3 Business income or (loss) . Attach Schedule C . . . . . . . . . . . . . . . . . . .\u003Cbr>4 Other gains or (losses) . Check if any from Form(s):  4797  4684 . . . . . . . . ","cbCaifvoMesXVtRU","https://ap.wps.com/l/cbCaifvoMesXVtRU","pdf",285998,"English","# Schedule 1 (Form 1040) - Additional Income and Adjustments to Income\n## Attachment and references\n## Part I: Additional Income","[{\"question\":\"What is Schedule 1 (Form 1040) used for?\",\"answer\":\"Schedule 1 (Form 1040) is used to report additional income and adjustments to income, and it is attached to Form 1040, 1040-SR, or 1040-NR.\"},{\"question\":\"Can this early release draft be filed with a tax return?\",\"answer\":\"No. The document states it is a draft and must not be filed.\"},{\"question\":\"Which types of income are covered in Part I (Additional Income)?\",\"answer\":\"Part I includes categories such as taxable refunds/credits/offsets, alimony received, business income, other gains or losses, rental real estate and related items, farm income, and unemployment compensation, along with additional income items listed under “Other income.”\"}]","SCHEDULE 1 (Form 1040) - Additional Income and Adjustments to Income | PDF",1789791945]