Schedule 1 — Additional Income and Adjustments (2025)

Schedule 1 collects various additional types of income (like business income, rental income, unemployment compensation) and adjustments to income (student loan interest deduction, educator expenses, IRA deductions, etc.). These feed into Form 1040's adjusted gross income (AGI).

Common adjustments

• Educator expenses
• Student loan interest (subject to income limits)
• IRA contributions (traditional)
• Self-employed health insurance and SEP/SIMPLE/Keogh contributions

For HOH filers, many of the same adjustments apply; note income phaseouts and limits for 2025 are set by the IRS and should be verified before filing.