Sch 1-A (1040) Additional Deductions

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TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE 1-A
(Form 1040)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Additional Deductions

2025

Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form1040 for instructions and the latest information.

Attachment
Sequence No. 1A

Your social security number

Name(s) shown on Form 1040, 1040-SR, or 1040-NR

Part I
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2a
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c
d
e
3

Part II

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2e
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No Tax on Tips

Caution: Fill out Part II only if you received qualified tips. You and/or your spouse who received qualified tips must have a valid social
security number to claim the deduction. If married, you must file jointly to claim this deduction. See instructions.
4
Qualified tips received as an employee.
a If Form W-2, box 5, is $176,100 or less, enter qualified tips included in Form
W-2, box 7. Otherwise, see instructions . . . . . . . . . . . . .
4a
b Qualified tips included on Form 4137, line 1(c). If Form 4137 is not filed, enter -0- 4b
c If you only received qualified tips from one employer, enter the larger of line 4a or line 4b. Otherwise,
see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4c
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Qualified tips received in the course of a trade or business.
Qualified tip amount included in Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K,
box 1a. Do not enter more than the net profit from the trade or business. If you received qualified tips
in the course of more than one trade or business, see instructions . . . . . . . . . . . .
5
6
Add lines 4c and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7
Enter the smaller of the amount on line 6 or $25,000 . . . . . . . . . . . . . . . . .
7
8
Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . .
8
9
Enter $150,000 ($300,000 if married filing jointly) . . . . . . . . . . . . . . . . . .
9
10
Subtract line 9 from line 8. If zero or less, enter the amount from line 7 on line 13 . . . . . . .
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11
Divide line 10 by $1,000. If the resulting number isn’t a whole number, decrease the result to the next
lower whole number. (For example, decrease 1.5 to 1, and decrease 0.05 to 0.) . . . . . . . .
11
12
Multiply line 11 by $100 . . . . . . . . . . . . . . . . . . . . . . . . . .
12
13
Qualified tips deduction. Subtract line 12 from line 7. If zero or less, enter -0- . . . . . . . .
13

Part III

No Tax on Overtime

Caution: Fill out Part III only if you received qualified overtime compensation. You and/or your spouse who received the qualified
overtime compensation must have a valid social security number to claim this deduction. If married, you must file jointly to claim this
deduction. See instructions.
14a Qualified overtime compensation included on Form W-2, box 1 (see instructions) 14a
b Qualified overtime compensation included on Form 1099-NEC, box 1 or Form
1099-MISC, box 3 (see instructions) . . . . . . . . . . . . . .
14b
c Add lines 14a and 14b . . . . . . . . . . . . . . . . . . . . . . . . . .
14c
15
Enter the smaller of the amount on line 14c or $12,500 ($25,000 if married filing jointly) . . . . .
15
16
Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . .
16
17
Enter $150,000 ($300,000 if married filing jointly) . . . . . . . . . . . . . . . . . .
17
18
Subtract line 17 from line 16. If zero or less, enter the amount from line 15 on line 21 . . . . . .
18
19
Divide line 18 by $1,000. If the resulting number isn’t a whole number, decrease the result to the next
lower whole number. (For example, decrease 1.5 to 1, and decrease 0.05 to 0.) . . . . . . . .
19
20
Multiply line 19 by $100 . . . . . . . . . . . . . . . . . . . . . . . . . .
20
21
Qualified overtime compensation deduction. Subtract line 20 from line 15. If zero or less, enter -021
For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 95872Q

Schedule 1-A (Form 1040) 2025 Created 9/4/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Modified Adjusted Gross Income (MAGI) Amount

Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b
Enter any income from Puerto Rico that you excluded . . . .
Enter the amount from Form 2555, line 45 . . . . . . . .
Enter the amount from Form 2555, line 50 . . . . . . . .
Enter the amount from Form 4563, line 15 . . . . . . . .
Add lines 2a, 2b, 2c, and 2d
. . . . . . . . . . . .
Add lines 1 and 2e . . . . . . . . . . . . . . . .

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Schedule 1-A (Form 1040) (2025)

Part IV

No Tax on Car Loan Interest

Caution: Fill out Part IV only if you paid or accrued qualified passenger vehicle loan interest. See instructions to learn more about
what is an applicable passenger vehicle.
22
Applicable passenger vehicle (see instructions). If more than two VINs, see instructions.
Interest for this loan:
(i) Vehicle identification number (VIN)

(ii) Deducted on
Schedule C,
Schedule E, or
Schedule F

(iii) Schedule 1-A

b
23
24
25
26
27
28
29
30

Add lines 22a and 22b, column (iii) . . . . . . . . . . . . . . . . . . .
Enter the smaller of the amount on line 23 or $10,000 . . . . . . . . . . . . .
Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . .
Enter $100,000 ($200,000 if married filing jointly) . . . . . . . . . . . . . . .
Subtract line 26 from line 25. If zero or less, enter the amount from line 24 on line 30 . . .
Divide line 27 by $1,000. If the resulting number isn’t a whole number, increase the result to
higher whole number. (For example, increase 1.5 to 2, and increase 0.05 to 1.) . . . . .
Multiply line 28 by $200 . . . . . . . . . . . . . . . . . . . . . . .
Qualified car loan interest deduction. Subtract line 29 from line 24. If zero or less, enter -0-

Part V

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the next
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26
27
28
29
30

Enhanced Deduction for Seniors

Caution: You and/or your spouse must have a valid social security number. If married, you must file jointly to claim this deduction.
See instructions.
31
Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . .
31
32
Enter $75,000 ($150,000 if married filing jointly) . . . . . . . . . . . . . . . . . .
32
33
Subtract line 32 from line 31. If zero or less, enter $6,000 on line 35
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33
34
Multiply line 33 by 6% (0.06) . . . . . . . . . . . . . . . . . . . . . . . .
34
35
Subtract line 34 from $6,000. If zero or less, enter -0- . . . . . . . . . . . . . . . .
35
36a If you have a valid social security number (see instructions) and were born before January 2, 1961,
enter the amount from line 35 . . . . . . . . . . . . . . . . . . . . . . . .
36a
b If you are married filing jointly, your spouse has a valid social security number (see instructions), and
your spouse was born before January 2, 1961, enter the amount from line 35 . . . . . . . .
36b
37
Enhanced deduction for seniors. Add lines 36a and 36b . . . . . . . . . . . . . . .
37

Part VI
38

Total Additional Deductions

Add lines 13, 21, 30, and 37. Enter here and on Form 1040 or 1040-SR, line 13b, or on Form 1040-NR,
line 13c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38

Schedule 1-A (Form 1040) 2025

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

a