U.S. · Tax forms
Form 1040 line 11a, adjusted gross income.
Total income minus adjustments, and why the 2025 form repeats it as line 11b.
Line 11a is your adjusted gross income (AGI): subtract line 10 (adjustments to income from Schedule 1, line 26) from line 9 (total income). The amount is repeated at the top of page 2 as line 11b, which is the number later lines refer to.
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Result
Form 1040 Line 11a at a glance, 2025 edition
| Line | Label on the 2025 form | Role in AGI |
|---|---|---|
| Line 1z | Add lines 1a through 1h | Wages and similar earned income |
| Line 2b | Taxable interest | Added to line 9 |
| Line 3b | Ordinary dividends | Added to line 9 |
| Line 4b | IRA distributions, taxable amount | Added to line 9 |
| Line 5b | Pensions and annuities, taxable amount | Added to line 9 |
| Line 6b | Social security benefits, taxable amount | Added to line 9 |
| Line 7a | Capital gain or (loss) | Added to line 9 |
| Line 8 | Additional income from Schedule 1, line 10 | Added to line 9 |
| Line 9 | Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8. This is your total income | Starting point |
| Line 10 | Adjustments to income from Schedule 1, line 26 | Subtracted |
| Line 11a | Subtract line 10 from line 9. This is your adjusted gross income | The result |
Why there is a 11a and a 11b
On the 2025 Form 1040, line 11a ends page 1 and line 11b, “Amount from line 11a (adjusted gross income),” opens page 2. Later instructions use line 11b: for example, the earned income credit AGI thresholds and line 15 (taxable income) both start from it. If an older guide says “line 11,” it is talking about the same figure on an earlier form.
What feeds the two inputs
Line 9 sums the income lines shown above; line 8 is the Schedule 1, line 10 additional income. Line 10 is the Schedule 1, line 26 total of adjustments, which includes items such as the deductible part of self-employment tax and the self-employed retirement plan deduction.
Worked example
Tess has line 1z of $70,000, interest of $400 (2b), ordinary dividends of $600 (3b), a capital gain of $2,000 (7a) and $5,000 of Schedule 1 additional income (line 8). Line 9 is 70,000 + 400 + 600 + 2,000 + 5,000 = $78,000. Her Schedule 1 adjustments on line 10 are $6,000, so line 11a is $72,000, and line 11b repeats $72,000. Names and amounts are made up.
Limits
This page maps the lines; it does not decide what income is taxable or which adjustments you qualify for.
More line pages in this set
Related lines: Form 1040 Line 15, Schedule 1 Line 10, Schedule 1 Line 16.
Sources
- Instructions for Form 1040 and 1040-SR (2025): Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Form 1040 (2025) Read November 2, 2026.
- Schedule 1 (Form 1040) 2025 Read November 2, 2026.
Tax year 2025 forms and instructions (Instructions for Form 1040 page last reviewed or updated May 7, 2026). Line labels were read from the IRS form PDFs posted on the date read; line numbers and labels change between tax years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What is Form 1040 line 11a?
It is your adjusted gross income: total income (line 9) minus adjustments to income (line 10).
What is line 11b?
It repeats the line 11a amount at the top of page 2. Many later tests and line 15 refer to line 11b.
What is on line 9?
The sum of lines 1z, 2b, 3b, 4b, 5b, 6b, 7a and 8, which the form labels your total income.
Where does line 10 come from?
From Schedule 1, line 26, the total of your adjustments to income.
Why do some guides say line 11?
On earlier-year forms the figure used a different line number. For the tax year you are filing, use that year form.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.