Schedule 1: Additional Income and Adjustments to Income

Reports additional income not listed directly on Form 1040 (such as alimony, business income, rental income) and adjustments to income (such as educator expenses, student loan interest, IRA deductions).

Download Schedule 1 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Taxpayers with additional income sources or above-the-line deductions not reported directly on Form 1040.

Key Fields

Taxable refunds
Alimony received
Business income/loss
Rental real estate income
Educator expenses
Student loan interest deduction

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; subject to the same failure-to-file and failure-to-pay penalties.

Related Forms

Form 1040

U.S. Individual Income Tax Return

Schedule C

Profit or Loss from Business (Sole Proprietorship)

Schedule E

Supplemental Income and Loss

Schedule F

Profit or Loss From Farming

TaxScout.ai extracts Schedule 1 automatically

AI-powered extraction with 5-layer validation. No manual data entry.