Additional Income, Adjustments to Income 2025

These income types will be added to schedule 1 of your tax return. The amount will then be entered on form 1040.

Additional Income Types

Taxable refunds, credits, or offsets of state and local income taxes
Alimony received (Date of original divorce or separation agreement)
Business income or (loss). Attach Schedule C
Other gains or (losses) per Form(s): 4797 4684
Rental real estate, royalties, partnerships, S corporations, trusts, etc per Schedule E
Farm income or (loss) per Schedule F
Unemployment compensation. If you repaid a 2025 overpayment (see instructions), check here and
enter amount repaid

Other Income

Net operating loss
Gambling
Cancellation of debt
Foreign earned income exclusion from Form 2555
Income from Form 8853
Income from Form 8889
g Alaska Permanent Fund dividends . . . . . . . . . . . . . . 8g
h Jury duty pay . . . . . . . . . . . . . . . . . . . . . 8h
i Prizes and awards . . . . . . . . . . . . . . . . . . . . 8i
j Activity not engaged in for profit income . . . . . . . . . . . . 8j
k Stock options . . . . . . . . . . . . . . . . . . . . . 8k
l Income from the rental of personal property if you engaged in the rental for
profit but were not in the business of renting such property . . . . . . 8l
m Olympic and Paralympic medals and USOC prize money (see instructions) . 8m
n Section 951(a) inclusion (see instructions) . . . . . . . . . . . . 8n
o Section 951A(a) inclusion (see instructions) . . . . . . . . . . . . 8o
p Section 461(l) excess business loss adjustment . . . . . . . . . . 8p
q Taxable distributions from an ABLE account (see instructions) . . . . . 8q
r Scholarship and fellowship grants not reported on Form W-2 . . . . . . 8r
s Nontaxable amount of Medicaid waiver payments included on Form 1040, line
1a or 1d . . . . . . . . . . . . . . . . . . . . . . . 8s ( )
t Pension or annuity from a nonqualifed deferred compensation plan or a
nongovernmental section 457 plan . . . . . . . . . . . . . . 8t
u Wages earned while incarcerated . . . . . . . . . . . . . . . 8u
v Digital assets received as ordinary income not reported elsewhere. See
instructions . . . . . . . . . . . . . . . . . . . . . . 8v
z Other income. List type and amount:

Additional Income per Schedule - 1, Part I

Adjustment to Income Schedule - 1, Part II

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