Internal Revenue Service (IRS) · United States

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Schedule 1 (Form 1040), Additional Income and Adjustments to Income

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Quick answer

Schedule 1 (Form 1040), "Additional Income and Adjustments to Income," is an IRS attachment to Form 1040 for income that has no line on the main return — like unemployment, business, rental, or gambling winnings — and for above-the-line adjustments such as educator expenses, the self-employment tax deduction, and student loan interest. JustFill lets you fill Schedule 1 online free, auto-detecting every line so you type or dictate the figures.

Form
Schedule 1 (Form 1040)
Issued by
Internal Revenue Service (IRS)
Country
United States
Cost to fill
Free

What is Schedule 1 (Form 1040)?

Schedule 1 (Form 1040), "Additional Income and Adjustments to Income," is the IRS attachment that captures income and deductions that don't have their own line on the main Form 1040. Part I reports additional income — taxable state refunds, alimony received, business income from Schedule C, rental and royalty income from Schedule E, farm income, unemployment compensation, and other income such as gambling winnings or jury duty pay. Part II reports adjustments (often called "above-the-line" deductions) like educator expenses, the deductible part of self-employment tax, self-employed health insurance, IRA deductions, and student loan interest. The Part I total flows to Form 1040 line 8, and the Part II total flows to Form 1040 line 10, where it reduces your adjusted gross income. With JustFill you can fill Schedule 1 online free — upload the PDF, let the AI detect every line, and type or dictate your amounts in any browser, even on a scanned or non-fillable copy, with no Adobe Acrobat or install required.

Who fills out Schedule 1 (Form 1040)?

  • Taxpayers who received unemployment compensation reported on Form 1099-G during the year
  • Sole proprietors and freelancers reporting business income from Schedule C or rental income from Schedule E
  • Self-employed people claiming the deductible half of self-employment tax, SEP/SIMPLE contributions, or self-employed health insurance
  • People claiming above-the-line adjustments such as educator expenses, IRA deductions, HSA contributions, or student loan interest
  • Anyone with other income — gambling winnings, prizes, jury duty pay, or taxable refunds of state and local income taxes

Field-by-field breakdown

What each section of Schedule 1 (Form 1040) asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Name & Social Security number

Enter the name(s) shown on your Form 1040 and your SSN at the top, exactly matching the main return this schedule attaches to.

Part I, Lines 1–7 — Additional Income

Report taxable state/local refunds (line 1), alimony received (2a), business income from Schedule C (3), other gains (4), rental/royalty/partnership/S-corp income from Schedule E (5), farm income from Schedule F (6), and unemployment compensation (7).

Part I, Line 8 — Other income (8a–8z)

Itemize income that fits nowhere else — net operating loss, gambling winnings, cancellation of debt, jury duty pay, prizes and awards — each on its lettered line, then total on line 9.

Part I, Line 10 — Total additional income

Combine lines 1 through 7 and line 9. This total carries to Form 1040, line 8, and increases your total income.

Part II, Lines 11–24 — Adjustments to Income

Above-the-line deductions: educator expenses (11), HSA deduction (13), deductible part of self-employment tax (15), self-employed health insurance (17), IRA deduction (20), student loan interest (21), and others on line 24.

Part II, Line 25 — Total other adjustments

Total the lettered other-adjustment entries (24a–24z) that don't have a named line, such as jury duty pay given to your employer or reforestation amortization and expenses.

Part II, Line 26 — Total adjustments to income

Add lines 11 through 23 and line 25. This total carries to Form 1040, line 10, and reduces your adjusted gross income (AGI).

Common mistakes to avoid

  • 1Confusing the two parts — Part I additional income increases your income (Form 1040 line 8), while Part II adjustments reduce it (Form 1040 line 10); transposing the totals throws off your AGI.
  • 2Entering an amount on a line that requires an attached schedule without filing it — line 3 needs Schedule C, line 5 needs Schedule E, and line 6 needs Schedule F.
  • 3Overstating the student loan interest deduction on line 21, which is capped at $2,500 per return and phases out at higher incomes, or forgetting that gambling losses can't be netted here against winnings on line 8b.

How JustFill helps you complete Schedule 1 (Form 1040)

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Frequently asked questions

Yes. The IRS provides Schedule 1 (Form 1040) and its instructions at no cost, and JustFill lets you fill it online free — upload the PDF, let the AI detect each line, type or dictate your amounts, and download the completed form. There's no charge to fill and download it.
Download the current Schedule 1 (Form 1040) PDF free from the IRS at irs.gov/forms-pubs/about-schedule-1-form-1040. Then upload that PDF to JustFill to complete it in your browser on a computer or phone — no Adobe Acrobat or install needed, even on a scanned copy.
Only if it applies to you. You attach Schedule 1 to your Form 1040 when you have additional income (like unemployment, business, or rental income) or claim adjustments to income (like educator expenses or student loan interest). Its totals flow to Form 1040 lines 8 and 10.
Yes. JustFill is a browser-based filler that works on the official Schedule 1 PDF, including scanned or non-fillable copies. The AI auto-detects each line so you can type or dictate your figures, then download a clean, completed PDF. JustFill prepares the form; filing it with the IRS is a separate step you handle yourself.

Official source: Schedule 1 (Form 1040) on Internal Revenue Service (IRS)’s website

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by Internal Revenue Service (IRS) or any government agency. Always verify your completed form on the official version before signing or submitting.