Schedule 1-A (Form 1040), Additional Deductions, is the Internal Revenue Service (IRS) schedule for tax year 2025 on which you figure the deductions for qualified tips, qualified overtime compensation, qualified passenger vehicle loan interest and the enhanced deduction for seniors. You attach it to Form 1040, 1040-SR, or 1040-NR, and its total carries to that return. On FillingPDF you can fill out Schedule 1-A online and download or print the completed PDF; the IRS publishes the original form and its instructions at www.irs.gov/Form1040.
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What is Form 1040 (Schedule 1-A)?
Schedule 1-A (Form 1040), Additional Deductions is the IRS schedule, attached to Form 1040, 1040-SR, or 1040-NR for 2025, on which a filer figures four deductions: qualified tips, qualified overtime compensation, qualified passenger vehicle loan interest and the enhanced deduction for seniors.
The Department of the Treasury's Internal Revenue Service (IRS) issues it under OMB No. 1545-0074, Attachment Sequence No. 1A. It has six parts:
- Part I, Modified Adjusted Gross Income (MAGI) Amount (lines 1 to 3): starts from line 11b of your return and adds back certain excluded income, using Form 2555 and Form 4563 amounts where they apply. The result on line 3 feeds the limits in the other parts.
- Part II, No Tax on Tips (lines 4 to 13).
- Part III, No Tax on Overtime (lines 14 to 21).
- Part IV, No Tax on Car Loan Interest (lines 22 to 30), which asks for the vehicle identification number (VIN) of each applicable passenger vehicle.
- Part V, Enhanced Deduction for Seniors (lines 31 to 37).
- Part VI, Total Additional Deductions (line 38): adds lines 13, 21, 30 and 37.
Each deduction part reduces its amount as your MAGI rises above the threshold printed on the form. You complete only the parts that apply to you. The line 38 total is entered on Form 1040 or 1040-SR, line 13b, or on Form 1040-NR, line 13c. The schedule does not replace the return: it is an attachment to it.
Who needs to file Form 1040 (Schedule 1-A)?
Taxpayers who file Form 1040, 1040-SR, or 1040-NR for 2025 and want to claim one or more of the four deductions on this schedule attach it to their return. Each part is for a different group:
- Part II (tips): only if you received qualified tips in an occupation listed at IRS.gov/TippedOccupations.
- Part III (overtime): only if you received qualified overtime compensation.
- Part IV (car loan interest): only if you, or your spouse if married filing jointly, paid or accrued qualified passenger vehicle loan interest (QPVLI).
- Part V (seniors): if you, your spouse or both were born before January 2, 1961 and have a valid social security number.
For Parts II, III and V the form requires that you and/or your spouse who received the tips or overtime, or who claims the senior deduction, have a valid social security number, and that you file jointly if you are married. Part I is completed whenever any deduction part is used, because line 3 feeds each one.
If none of the four situations applies to you, you have nothing to enter on this schedule. The IRS instructions at www.irs.gov/Form1040 explain the details the form refers to.
When to file Form 1040 (Schedule 1-A)
Schedule 1-A is filed with the Form 1040, 1040-SR, or 1040-NR on which you claim the deductions, so it follows that return's due date; the schedule prints no deadline of its own. This edition is for tax year 2025, as printed in its header and footer.
Have your return's figures ready before you start: line 1 of the schedule takes the amount from line 11b of your return, and the schedule's total on line 38 goes back to line 13b of Form 1040 or 1040-SR, or line 13c of Form 1040-NR. For the due date and any extension rules, see the instructions for your return at www.irs.gov/Form1040.
Documents you need
- Form 1040, 1040-SR, or 1040-NR: Schedule 1-A is attached to it, and line 1 takes the amount from line 11b of that return.
- Form W-2: needed for Part II, line 4a (box 7 tips) and Part III, line 14a (box 1 overtime), if you received qualified tips or overtime as an employee.
- Form 4137: needed for line 4b only if you filed it to report tips; if Form 4137 is not filed, line 4b is -0-.
- Form 1099-NEC, Form 1099-MISC or Form 1099-K: needed for line 5 (qualified tips) or line 14b (overtime) if you received those amounts outside employment.
- Form 2555 or Form 4563: needed for Part I, lines 2b, 2c and 2d, only if you have amounts on the lines of those forms that the schedule names.
- Vehicle identification number (VIN) and loan interest records for each applicable passenger vehicle: needed for line 22 if you claim car loan interest, including interest already deducted on Schedule C, Schedule E or Schedule F.
How to fill out Form 1040 (Schedule 1-A)
Enter your name and Social Security number
At the top of page 1, write the name(s) shown on Form 1040, 1040-SR, or 1040-NR and your social security number.
Figure your MAGI in Part I
On line 1 enter the amount from line 11b of your return. Use lines 2a to 2d for excluded Puerto Rico income and the amounts from Form 2555, lines 45 and 50, and Form 4563, line 15, add them on line 2e, and add lines 1 and 2e on line 3.
Decide which deduction parts apply
Fill out only the parts that fit your situation: Part II for qualified tips, Part III for qualified overtime, Part IV for car loan interest, Part V for the senior deduction. Leave the others blank.
Enter qualified tips on lines 4 to 7
Report employee tips on lines 4a to 4c (W-2 box 7 and Form 4137) and tips from a trade or business on line 5, then add them on line 6. On line 7 enter the smaller of line 6 or the limit printed on the line.
Calculate the tips deduction
Copy line 3 to line 8 and enter the threshold on line 9 for your filing status. Complete lines 10 to 12 as directed and subtract line 12 from line 7 on line 13, entering -0- if zero or less.
Enter overtime compensation on lines 14 and 15
Enter qualified overtime from Form W-2, box 1 on line 14a and from Form 1099-NEC or 1099-MISC on line 14b, then add them on line 14c. On line 15 enter the smaller of line 14c or the limit for your filing status.
Calculate the overtime deduction
Copy line 3 to line 16, enter the threshold on line 17, and complete lines 18 to 20. Subtract line 20 from line 15 on line 21, entering -0- if zero or less.
List your vehicles and loan interest
On lines 22a and 22b enter each vehicle's VIN, the interest deducted on Schedule C, E or F in column (ii), and the remaining interest in column (iii). Add column (iii) on line 23 and enter the smaller of line 23 or the limit on line 24.
Calculate the car loan interest deduction
Copy line 3 to line 25, enter the threshold on line 26, and complete lines 27 to 29, rounding line 28 up. Subtract line 29 from line 24 on line 30, entering -0- if zero or less.
Complete the senior deduction in Part V
Copy line 3 to line 31, enter the threshold on line 32 and complete lines 33 to 35 as directed. Enter the line 35 amount on line 36a if you have a valid social security number and were born before January 2, 1961, and on line 36b for a joint-filing spouse who meets the same tests; add them on line 37.
Total your deductions in Part VI
On line 38 add lines 13, 21, 30 and 37. Enter the result on line 13b of Form 1040 or 1040-SR, or on line 13c of Form 1040-NR.
Review and download the completed PDF
Check that only the parts you qualify for are filled and that every -0- entry and rounding rule was followed. Download or print the completed PDF from FillingPDF and attach it to your return as described under How to submit.
How to submit Form 1040 (Schedule 1-A)
Schedule 1-A is not sent on its own: you attach it to Form 1040, 1040-SR, or 1040-NR and submit it with that return.
- With your return: the form says to attach it to Form 1040, 1040-SR, or 1040-NR, and its line 38 total is entered on that return (line 13b of Form 1040 or 1040-SR, or line 13c of Form 1040-NR).
- Mailing address, portal and filing method: the schedule prints none. Follow the instructions for the return it accompanies, available at www.irs.gov/Form1040, which the form names as the place for instructions and the latest information.
- Name and social security number: enter the name(s) shown on your return and your social security number at the top of page 1 so the schedule matches the return.
If a fee or payment is involved with your return, that belongs to the return, not to this schedule. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels used for your return.
Common mistakes to avoid
- Filling out Part II without qualified tips, or with tips from an occupation not listed at IRS.gov/TippedOccupations; the form says to complete Part II only if you received qualified tips.
- Claiming the tips, overtime or senior deduction when married but not filing jointly; the form says married filers must file jointly to claim these deductions.
- Claiming a deduction when you or your spouse who earned the income lacks a valid social security number.
- Entering a line 5 amount larger than the net profit from the trade or business, which the form says not to do.
- Entering amounts on lines 4a and 4b when you had tips from more than one employer; the form says to enter -0- on both and follow the instructions for line 4c.
- Rounding line 11 and line 19 up, or line 28 down; lines 11 and 19 decrease to the next lower whole number, while line 28 increases to the next higher one.
- Entering the full total of loan interest in column (iii) of line 22 without subtracting the amounts already deducted on Schedule C, Schedule E or Schedule F, shown in column (ii).
- Entering the line 38 total on the wrong return line: it goes on line 13b of Form 1040 or 1040-SR, or on line 13c of Form 1040-NR.
Frequently asked questions
What is Schedule 1-A (Form 1040)?
Schedule 1-A (Form 1040), Additional Deductions, is the IRS schedule for 2025 that figures the qualified tips, qualified overtime compensation, qualified passenger vehicle loan interest and enhanced senior deductions. Its line 38 total goes onto your Form 1040, 1040-SR, or 1040-NR.
Do I have to complete every part of Schedule 1-A?
No. Parts II, III and IV each say to fill them out only if you received qualified tips, received qualified overtime compensation, or paid or accrued qualified passenger vehicle loan interest. Part V is for the senior deduction. Complete only the parts that apply, plus Part I, which feeds them.
Where does the line 38 total go?
Enter the Part VI total on Form 1040 or 1040-SR, line 13b, or on Form 1040-NR, line 13c. Schedule 1-A is attached to that return; it is not filed separately and prints no mailing address of its own.
Can I claim these deductions if I am married filing separately?
The form says that for the tips, overtime and senior deductions you must file jointly if you are married, and that you and/or your spouse who qualifies must have a valid social security number. See the IRS instructions at www.irs.gov/Form1040 for how this applies to you.
What counts as qualified tips on Schedule 1-A?
Qualified tips are tips received in an occupation listed at IRS.gov/TippedOccupations. Employees start from Form W-2, box 7 or Form 4137, while trade or business tips come from Form 1099-NEC, 1099-MISC or 1099-K, up to your net profit. The instructions cover special cases.
Who qualifies for the enhanced deduction for seniors in Part V?
You qualify on line 36a if you have a valid social security number and were born before January 2, 1961. A spouse qualifies on line 36b if you file jointly, your spouse has a valid social security number and was also born before January 2, 1961.
Why does line 28 round up but lines 11 and 19 round down?
The form prints different rules: lines 11 and 19 decrease a result that is not a whole number to the next lower whole number, while line 28 increases it to the next higher one. Follow each line's own rule when you divide by the amount shown.
Can I fill out Schedule 1-A online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; you attach the schedule to your return and submit it through the IRS channels for that return.
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