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Department of the Treasury
Internal Revenue Service
OMB No. 1545-0074
Attachment Sequence No. 01

SCHEDULE 1 (Form 1040)
2024
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.

Name(s) shown on Form 1040, 1040-SR, or 1040-NR ----
Your social security number ----
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 ----
2a Alimony received ----
2b Date of original divorce or separation agreement (see instructions): ----
3 Business income or (loss). Attach Schedule C ----
4 Other gains or (losses). Attach Form 4797 ----
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ----
6 Farm income or (loss). Attach Schedule F ----
7 Unemployment compensation ----
8 Other income:
a Net operating loss ----
b Gambling ----
c Cancellation of debt ----
d Foreign earned income exclusion from Form 2555 ----
e Income from Form 8853 ----
f Income from Form 8889 ----
g Alaska Permanent Fund dividends ----
h Jury duty pay ----
i Prizes and awards ----
j Activity not engaged in for profit income ----
k Stock options ----
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 ----
m Olympic and Paralympic medals and USOC prize money (see instructions) ----
n Section 951(a) inclusion (see instructions) ----
o Section 951A(a) inclusion (see instructions) ----
p Section 461(l) excess business loss adjustment ----
q Taxable distributions from an ABLE account (see instructions) ----
r Scholarship and fellowship grants not reported on Form W-2 ----
s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d (----)
t Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan ----
u Wages earned while incarcerated ----
v Digital assets received as ordinary income not reported elsewhere. See instructions ----
z Other income. List type and amount: ---- ----
9 Total other income. Add lines 8a through 8z ----
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 ----

For Paperwork Reduction Act Notice, see your tax return instructions. 
Cat. No. 71479F
Schedule 1 (Form 1040) 2024

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Schedule 1 (Form 1040) 2024
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Part II Adjustments to Income

11 Educator expenses ----
12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 ----
13 Health savings account deduction. Attach Form 8889 ----
14 Moving expenses for members of the Armed Forces. Attach Form 3903 ----
15 Deductible part of self-employment tax. Attach Schedule SE ----
16 Self-employed SEP, SIMPLE, and qualified plans ----
17 Self-employed health insurance deduction ----
18 Penalty on early withdrawal of savings ----
19a Alimony paid ----
19b Recipient's SSN ----
19c Date of original divorce or separation agreement (see instructions): ----
20 IRA deduction ----
21 Student loan interest deduction ----
22 Reserved for future use shaded
23 Archer MSA deduction ----
24 Other adjustments:
a Jury duty pay (see instructions) ----
b Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit ----
c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m ----
d Reforestation amortization and expenses ----
e Repayment of supplemental unemployment benefits under the Trade Act of 1974 ----
f Contributions to section 501(c)(18)(D) pension plans ----
g Contributions by certain chaplains to section 403(b) plans ----
h Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions) ----
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 ----
j Housing deduction from Form 2555 ----
k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) ----
z Other adjustments. List type and amount: ---- ----
25 Total other adjustments. Add lines 24a through 24z ----
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 ----

Schedule 1 (Form 1040) 2024
