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SCHEDULE 1
(Form 1040)

Department of the Treasury
Internal Revenue Service

Additional Income and Adjustments to Income

Attach to Form 1040, 1040-SR, or 1040-NR.

Go to www.irs.gov/Form1040 for instructions and the latest information.

OMB No. 1545-0074

20

24

Attachment
Sequence No. 01

For 2024, enter the amount reported to you on Form(s) 1099-K that was included in error or for personal items sold at a loss . . . .

Note: The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the nature of the transaction.
See www.irs.gov/1099k.

Part I Additional Income
1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . 1
  2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b
Date of original divorce or separation agreement (see instructions):
3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . 3
4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . 4
5 Rental real estate,royalties, partnerships, S corporations, trusts,etc. Attach Schedule E . . . . . 5
6 Farm income or (loss).Attach Schedule F . . . . . . . . . . . . . . . . . . 6
7 Unemployment compensation. . . . . . . . . . . . . . . . . . . . . . 7
8 Other income:
a Net operating loss . . . . . . . . . . . . . . 8a
b Gambling . . . . . . . . . . . . . . . . 8b
c Cancellation of debt . . . . . . . . . . . . . 8c
d Foreign earned income exclusion from Form 2555 . . . . 8d
e Income from Form 8853 . . . . . . . . . . . . 8e
f Income from Form 8889 . . . . . . . . . . . . 8f
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: 8z
9 Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . . . . 9
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 . . . . . . . . . . . . . . . . . . . . . . . . 10
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2024
Schedule 1 (Form 1040) 2024 Page 2
Part II Adjustments to Income
11 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 . 12
13 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . 13
14 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . . 14
15 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . 15
16 Self-employed SEP, SIMPLE,and qualified plans . . . . . . . . . . . . . . . . 16
17 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . 17
18 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . 18
19a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a
b
Recipient’s SSN . . . . . . . . . . . . . . . . . .
c
Date of original divorce or separation agreement (see instructions):
20 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . 21
22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 22
23 Archer MSA deduction . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Other adjustments:
a Jury duty pay(see instructions) . . . . . . . . . . 24a
b Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit . . . . . 24b
c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m . . . . . . . 24c
d Reforestation amortization and expenses . . . . . . . . 24d
e Repayment of supplemental unemployment benefits under the Trade Act of 1974 . . . . . . . . . . . . . . 24e
f Contributions to section 501(c)(18)(D) pension plans . . . . 24f
g Contributions by certain chaplains to section 403(b) plans . . . 24g
h Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions) . . . . . . . 24h
i Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations . . . . . . . . . . . . 24i
j Housing deduction from Form 2555 . . . . . . . . . 24j
k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) . . . . . . . . . . . . . . . . 24k
z Other adjustments. List type and amount: 24z
25 Total other adjustments. Add lines 24a through 24z . . . . . . . . . . . . . . . . 25
26 Add lines 11 through 23 and 25. These are your adjustments to income.Enter here and on Form 1040, 1040-SR, or 1040-NR, line 10 . . . . . . . . . . . . . . . . . . . . . . 26
Schedule 1 (Form 1040) 2024