Schedule 1-A (Form 1040) (sp), Additional Deductions (Spanish Version), is the Spanish-language edition of the Internal Revenue Service (IRS) schedule that you attach to Form 1040, 1040-SR or 1040-NR for tax year 2025. It is one of the schedules people look for when they search for schedule 1-a: it figures deductions for qualified tips, qualified overtime pay, qualified passenger vehicle loan interest and the enhanced deduction for people age 65 or older. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the original PDF and the instructions at www.irs.gov/Form1040SP.
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What is Schedule 1-A (Form 1040) (sp)?
Schedule 1-A (Form 1040) (sp), Additional Deductions (Spanish Version), is the Spanish-language IRS schedule, printed as "Anexo 1-A, Deducciones Adicionales", on which you figure four additional deductions for tax year 2025 and total them for your income tax return.
The form is issued by the Internal Revenue Service (IRS) under OMB No. 1545-0074 (Attachment Sequence No. 1A) and is attached to Form 1040, 1040-SR or 1040-NR. It has six parts:
- Part I, Modified Adjusted Gross Income (MAGI): starts from line 11b of your return and adds back amounts such as excluded Puerto Rico income and figures from Forms 2555 and 4563. The result on line 3 feeds the limits in Parts II to V.
- Part II, No Tax on Tips: the qualified tips deduction (line 13).
- Part III, No Tax on Overtime Pay: the qualified overtime pay deduction (line 21).
- Part IV, No Tax on Car Loan Interest: the qualified passenger vehicle loan interest deduction (line 30).
- Part V, Enhanced Deduction for People Age 65 or Older (line 37).
- Part VI, Total Additional Deductions (line 38).
The printed text, the instructions it points to and the labels on the form are in Spanish. The footer identifies it as Schedule 1-A (Form 1040) (sp) 2025, which is what separates it from the English-language Schedule 1-A of Form 1040. The schedule is not filed on its own: it travels with the return.
Who needs to file Schedule 1-A (Form 1040) (sp)?
Taxpayers filing Form 1040, 1040-SR or 1040-NR for 2025 who want to claim one or more of the additional deductions on this schedule attach it to their return. Each part has its own condition, printed on the form:
- Part II (tips): complete it only if you received qualified tips in an occupation listed at IRS.gov/TippedOccupations. You and/or your spouse, whoever received the tips, must have a valid Social Security number.
- Part III (overtime): complete it only if you received qualified overtime pay; a valid Social Security number is required for whoever received it.
- Part IV (car loan interest): complete it only if you, or your spouse on a joint return, paid or accrued qualified passenger vehicle loan interest (QPVLI).
- Part V (age 65 or older): you and/or your spouse need a valid Social Security number, and the person claiming it must have been born before January 2, 1961.
If you are married, the form says you must file a joint return to claim the deductions in Parts II, III and V. Part I must be completed by anyone using Parts II to V. The Spanish form states that the instructions at www.irs.gov/Form1040SP give the details for each situation.
When to file Schedule 1-A (Form 1040) (sp)
You complete Schedule 1-A (Form 1040) (sp) when you prepare your 2025 Form 1040, 1040-SR or 1040-NR and have an amount to claim in Parts II through V. The schedule has no separate due date printed on it: it is attached to the return and is filed whenever that return is filed, so the return's deadline applies. Line 38 carries the total to line 13b of Form 1040 or 1040-SR, or to line 13c of Form 1040-NR, so the schedule must be finished before you complete that line of the return. For any deadline or extension that applies to the return itself, check the return instructions at www.irs.gov/Form1040SP.
Documents you need
- Form 1040, 1040-SR or 1040-NR: the form says to attach Schedule 1-A to one of these returns; the total on line 38 goes to line 13b (Form 1040 or 1040-SR) or line 13c (Form 1040-NR).
- Form W-2, only if you claim tips or overtime pay: box 7 (qualified tips), box 5 and box 1 (qualified overtime pay) supply figures for lines 4a and 14a.
- Form 4137, only if you file it: qualified tips in column (c) of row A of line 1 go on line 4b; if you do not file it, enter -0-.
- Form 1099-NEC, 1099-MISC or 1099-K, only if you received qualified tips or overtime pay as a self-employed worker: the boxes named on lines 5 and 14b supply those amounts.
- Form 2555 and Form 4563, only if you filed them: lines 2b, 2c and 2d take amounts from line 45 and line 50 of Form 2555 and line 15 of Form 4563.
- Vehicle identification numbers (VIN) and loan interest details for each applicable passenger vehicle, only if you claim Part IV; line 22 asks for up to two VINs.
How to fill out Schedule 1-A (Form 1040) (sp)
Enter your name and Social Security number
At the top, write the name(s) shown on Form 1040, 1040-SR or 1040-NR and your Social Security number.
Figure your MAGI in Part I
Line 1: enter line 11b of your return. Lines 2a to 2d: enter excluded Puerto Rico income and the amounts from line 45 and line 50 of Form 2555 and line 15 of Form 4563, then add them on line 2e and add lines 1 and 2e on line 3.
Enter your qualified tips
Part II, only if you received qualified tips. Line 4a: qualified tips from box 7 of Form W-2; line 4b: from Form 4137, or -0-; line 4c: the larger of 4a or 4b if you had one employer. Line 5: qualified tips from self-employment, no more than net earnings. Add lines 4c and 5 on line 6.
Apply the tips limit and phase-out
Line 7: the smaller of line 6 or the limit printed on the form. Copy line 3 to line 8, enter the threshold on line 9 and subtract on line 10. Then complete lines 11 and 12 and subtract line 12 from line 7 on line 13; enter -0- if zero or less.
Complete the overtime pay deduction
Part III, only if you received qualified overtime pay. Lines 14a and 14b: amounts from Form W-2 box 1 and Form 1099-NEC or 1099-MISC; line 14c: their sum. Lines 15 to 20 apply the limit and phase-out as in Part II, and line 21 is the deduction.
List your vehicles and loan interest
Part IV, only if you paid or accrued qualified passenger vehicle loan interest. On line 22, enter each VIN in column (i), interest deducted on Schedule C, E or F in column (ii), and the remaining interest in column (iii). Add column (iii) on line 23.
Figure the car loan interest deduction
Line 24: the smaller of line 23 or the limit printed on the form. Copy line 3 to line 25, enter the threshold on line 26 and subtract on line 27. Round line 28 up, multiply on line 29, and subtract line 29 from line 24 on line 30.
Figure the deduction for age 65 or older
Part V. Copy line 3 to line 31, enter the threshold on line 32 and subtract on line 33. Complete lines 34 and 35, then enter line 35 on line 36a if you qualify (valid Social Security number, born before January 2, 1961) and on line 36b for a qualifying spouse on a joint return. Add them on line 37.
Total your additional deductions
Part VI, line 38: add lines 13, 21, 30 and 37. Enter the total here and on line 13b of Form 1040 or 1040-SR, or line 13c of Form 1040-NR.
Review and download the completed PDF
Check that you completed only the parts you qualify for and that lines 3 and 38 match the rest of your return. Download or print the completed PDF from FillingPDF and attach it to your return as described under How to submit.
How to submit Schedule 1-A (Form 1040) (sp)
Schedule 1-A (Form 1040) (sp) is submitted as an attachment to your income tax return; the form prints no address, portal or appointment rule of its own.
- With your return: the form says to attach it to Form 1040, 1040-SR or 1040-NR, and you send it through whichever channel you use for that return.
- Instructions: the form directs you to www.irs.gov/Form1040SP for the instructions and the latest information, including the filing details for the return.
Enter your name(s) exactly as shown on the return and your Social Security number at the top before you attach it. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels for the return it is attached to.
Common mistakes to avoid
- Completing Part II without qualified tips received in an occupation listed at IRS.gov/TippedOccupations, or Part III without qualified overtime pay.
- Claiming the deductions in Parts II, III or V while married but not filing a joint return, which the form requires for these deductions.
- Claiming a deduction when neither you nor your spouse, whoever received the income, has a valid Social Security number.
- Entering an amount on line 4a or 4b instead of -0- when you received tips as an employee from more than one employer; line 4c then follows the instructions.
- Entering on line 5 an amount greater than the net earnings from the trade or business.
- Rounding line 11 or line 19 up: those lines round down to the lower whole number, while line 28 rounds up to the next higher whole number.
- Skipping the shortcut on lines 10, 18, 27 or 33: when the subtraction is zero or less, the form tells you to carry the earlier line's amount straight to lines 13, 21, 30 or 35.
- Entering the line 38 total on the wrong return line: it goes on line 13b of Form 1040 or 1040-SR, but on line 13c of Form 1040-NR.
- Entering an amount on line 36a or 36b when the person was not born before January 2, 1961 or has no valid Social Security number.
Frequently asked questions
What is Schedule 1-A (Form 1040) (sp)?
It is the Spanish-language version of the IRS Additional Deductions schedule for 2025. You attach it to Form 1040, 1040-SR or 1040-NR to figure the deductions for qualified tips, qualified overtime pay, qualified passenger vehicle loan interest and being age 65 or older.
What does the (sp) in Schedule 1-A (Form 1040) (sp) mean?
It marks the Spanish-language edition. The printed text is in Spanish, with the title Anexo 1-A, Deducciones Adicionales, and the footer reads Schedule 1-A (Form 1040) (sp) 2025. It is attached to the same returns as the English schedule.
Do I have to complete every part of Schedule 1-A?
No. Part I (MAGI) feeds the others, but Parts II to V each apply only in a specific situation: qualified tips, qualified overtime pay, qualified passenger vehicle loan interest, or age 65 or older. Complete only the parts that fit you, then total them on line 38.
Where does the total on line 38 go?
Enter it on line 38 and also on line 13b of Form 1040 or 1040-SR, or on line 13c of Form 1040-NR. The schedule is attached to that return, so the figure carries over from one to the other.
Can I claim these deductions if I am married filing separately?
For Parts II, III and V the form says that if you are married you must file a joint return to claim the deduction. Part IV refers to you or your spouse on a joint return. See the instructions at www.irs.gov/Form1040SP for your case.
Do I need a Social Security number to claim these deductions?
Yes, for the tips, overtime and age 65 deductions. The form says you and/or your spouse, whoever received the tips or overtime pay or claims the age deduction, must have a valid Social Security number.
When is Schedule 1-A (Form 1040) (sp) due?
It has no separate due date. It is attached to Form 1040, 1040-SR or 1040-NR and is filed with that return, so the return's deadline applies. Use the return instructions at www.irs.gov/Form1040SP for the dates.
Can I fill out Schedule 1-A (Form 1040) (sp) online?
Yes. You can fill out the 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.
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