IRS Schedule 1: Additional Income and Adjustments to Income
Schedule 1 is where Form 1040 filers report extra income, such as unemployment compensation, gambling winnings or business income, and claim certain adjustments, such as student loan interest or part of self-employment tax. The totals carry over to your Form 1040.
What this form is for
It collects income not listed on the main form and adjustments that reduce income before deductions.
When people usually use it
Many people with unemployment, side income or student loans need it. It often appears in IRS letters that adjust income from a 1099-G or 1099-K.
What to have ready
- 1099-G, 1099-K and other income forms
- Student loan interest statements
- Your Schedule C and Schedule SE, if any
Notices that mention it
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP11: Changes to your return: you owe
Related forms
- Form 1040: U.S. Individual Income Tax Return
- Schedule C: Profit or Loss from Business (Sole Proprietorship)
- Schedule SE: Self-Employment Tax
- Form 1099-G: Certain Government Payments
Read the IRS page
IRS.gov page for Schedule 1 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Schedule 1?
Schedule 1 is where Form 1040 filers report extra income, such as unemployment compensation, gambling winnings or business income, and claim certain adjustments, such as student loan interest or part of self-employment tax. The totals carry over to your Form 1040.
Where do I get Schedule 1?
Use the official IRS page, https://www.irs.gov/forms-pubs/about-form-1040. Copies from other sites may be out of date, and the IRS page is the final word.
Do I need to file Schedule 1?
There is no single answer. Check the IRS page for Schedule 1 and any letter that asked about it. For advice on your case, talk with a tax professional.
What should I have ready for Schedule 1?
Most people start with: 1099-g, 1099-k and other income forms; student loan interest statements; your schedule c and schedule se, if any. The instructions on IRS.gov list everything the form asks for.
If you have an IRS letter
The OweRight iPhone app reads your letter and explains what it says in plain English. Join early access and we will let you know when it is available.
OweRight is not the IRS and does not give tax or legal advice.