Schedule 1, Part I is used to report income that cannot be entered directly on Form 1040, 1040-SR, or 1040-NR. The total from Line 10 of Schedule 1 is transferred to Line 8 of Form 1040, 1040-SR, or 1040-NR. This includes various types of income such as business income, unemployment compensation, and other miscellaneous income sources not captured on the main form.
Line 1
Taxable refunds, credits, or offsets of state and local income taxes
Generaly, taxable refunds, credits, or offsets of state and local income taxes only apply if you select the itemized deduction method for the relevant tax year. If you selected the standard deduction instead, these amounts are not included as taxable income on your IRS return.
Line 2a
Alimony received
Enter
alimony or separate maintenance received pursuant to divorce or separation agreements entered into on or before December 31, 2018, unless subsequently modified to exclude such payments from income. Alimony under agreements made after December 31, 2018 is not included in income.
Line 2b
Date of original divorce or separation agreement
Enter the month and year of the
original divorce or separation agreement that relates to the alimony reported on Line 2a. If receiving payments from multiple agreements, enter the date of the agreement for which you received the most income and attach a statement listing other agreements.
Line 3
Business income or (loss). Attach Schedule C
Report income and expenses from a business operated as a sole proprietor or profession practiced independently. Complete and attach
Schedule C (Profit or Loss from Business).
Line 4
Other gains or (losses). Check if any from Form(s): 4797/4684
Report gains or losses from the sale or exchange of assets used in a trade or business. See
Form 4797 instructions for details on reporting business property transactions.
Line 5
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
Report income or losses from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs). Complete and attach
Schedule E.
Line 6
Farm income or (loss). Attach Schedule F
Report income and expenses from farming operations. Complete and attach
Schedule F (Profit or Loss from Farming).
Line 7
Unemployment compensation. If you repaid a 2025 overpayment (see instructions), check here and enter amount repaid
Report
unemployment compensation as shown in Box 1 of
Form 1099-G. If you repaid any amount in 2024, subtract the repayment from the total received. Contributions to governmental unemployment or paid family leave programs may reduce this amount if not itemizing deductions.
Line 8
Other income
Report various types of income detailed in Lines 8a through 8z. Do not report
self-employment income or notary public fees here; use
Schedule C instead.
Line 8a
Net operating loss
Enter
net operating loss (NOL) deduction from an earlier year as a negative number in parentheses. This amount will be subtracted from other income.
Line 8b
Gambling
Report all
gambling winnings including lotteries, raffles, and lump-sum payments from the sale of rights to receive future lottery payments. Attach
Form W-2G if federal income tax was withheld.
Line 8d
Foreign earned income exclusion from Form 2555
Enter the amount from
Form 2555, Line 45, as a negative number in parentheses. This represents foreign earned income and housing exclusion that will be subtracted from other income. Complete the
Foreign Earned Income Tax Worksheet if applicable.
Line 8e
Income from Form 8853
Enter the total from
Form 8853, Lines 8, 12, and 26, representing taxable distributions from Archer MSA or Medicare Advantage MSA. Additional taxes may apply to taxable distributions.
Line 8f
Income from Form 8889
Enter the total from
Form 8889, Lines 16 and 20, representing taxable distributions from a
Health Savings Account (HSA). Additional taxes may apply to taxable HSA distributions.
Line 8g
Alaska Permanent Fund dividends
Report Alaska Permanent Fund
dividends received during the tax year.
Line 8h
Jury duty pay
Report jury duty pay received. If you gave this pay to your employer because your employer paid your salary while you served on jury duty, you may deduct it on Line 24a.
Line 8i
Prizes and awards
Report prizes and awards received. For Olympic and Paralympic medals and USOC prize money, see Line 8m for special nontaxable treatment rules.
Line 8j
Activity not engaged in for profit income
Report income from
hobby activities or other activities not engaged in for profit. See
Publication 525 for detailed guidance.
Line 8k
Stock options
Report income from the exercise of stock options not otherwise reported on
Form 1040, Line 1h.
Line 8l
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
Report income from renting personal property (not real estate) when engaged for profit but not as a regular business activity. Related expenses may be deducted on Line 24b.
Line 8m
Olympic and Paralympic medals and USOC prize money
Report the value of Olympic and Paralympic medals and United States Olympic Committee prize money received. If your adjusted gross income does not exceed $1,000,000 ($500,000 if married filing separately), these amounts may be
nontaxable. Deduct nontaxable portion on Line 24c.
Line 8n
Section 951(a) inclusion
U.S. shareholders of controlled foreign corporations report their pro rata share of subpart F income. Enter amounts from Schedule I of
Form 5471. Attach copies of Forms 5471 to your return.
Line 8o
Section 951A(a) inclusion
U.S. shareholders of controlled foreign corporations report global intangible low-taxed income (GILTI).
Line 8p
Section 461(l) excess business loss adjustment
Report excess business loss from
Form 461, Line 16. This applies to limitations on business losses for noncorporate taxpayers.
Line 8r
Scholarship and fellowship grants not reported on Form W-2
Report scholarship and fellowship grants not on
Form W-2. Degree candidates only include amounts used for expenses other than tuition and course-related expenses (e.g., room, board, travel).
Line 8s
Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d
If you received nontaxable Medicaid waiver payments for caring for someone in your home and chose to include them in earned income for tax credits, report the nontaxable amount here as a negative number. See Publication 525.
Line 8t
Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan
Report pension or annuity distributions from nonqualified deferred compensation plans or nongovernmental section 457 plans, typically shown in Box 11 of Form W-2.
Line 8u
Wages earned while incarcerated
Report
wages received for services performed while an inmate in a penal institution. This may be reported on Form W-2 or Form 1099.
Line 8v
Digital assets received as ordinary income not reported elsewhere.
Report ordinary income from digital assets (cryptocurrency, NFTs, etc.) not reported elsewhere, such as income from mining, staking, or forks. Do not report gifts, inheritances, or
capital gains from digital assets here.
Line 8z
Other income. List type and amount
Report any
taxable income not reported elsewhere, including: reimbursements of previously deducted items (
medical expenses, taxes, mortgage interest); reemployment trade adjustment assistance payments; dividends on insurance policies exceeding premiums; recapture of
charitable deductions; taxable disaster relief payments; taxable distributions from Coverdell ESAs or qualified tuition programs. List type and amount.
Line 9
Total other income. Add lines 8a through 8z
Total of all other income reported on Lines 8a through 8z.
Line 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
Total additional income from Part I. Transfer this amount to
Form 1040, 1040-SR, or 1040-NR, Line 8.