U.S. · Tax forms
Schedule 1 line 10, additional income.
Which lines you add, which you skip, and where the total lands on Form 1040.
Line 10 reads “Combine lines 1 through 7 and 9. This is your additional income.” You add the amounts on lines 1, 2a, 3, 4, 5, 6 and 7, plus line 9 (the total of lines 8a through 8z), then enter the result on Form 1040, line 8.
Look up a Part I line
Result
Schedule 1 Line 10 at a glance, 2025 edition
| Line | Label on the 2025 form | How it feeds line 10 |
|---|---|---|
| Line 1 | Taxable refunds, credits, or offsets of state and local income taxes | Added directly |
| Line 2a | Alimony received | Added directly (line 2b is only the date of the original agreement, not an amount) |
| Line 3 | Business income or (loss). Attach Schedule C | Added directly; a loss is subtracted |
| Line 4 | Other gains or (losses) | Added directly; a loss is subtracted |
| Line 5 | Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E | Added directly |
| Line 6 | Farm income or (loss). Attach Schedule F | Added directly |
| Line 7 | Unemployment compensation | Added directly |
| Line 8 | Other income (lines 8a through 8z) | Not added line by line here; use the line 9 total instead |
| Line 9 | Total other income. Add lines 8a through 8z | Added directly |
Line 9 stands in for all of line 8
Line 8 is a list, not a single amount. Its sub-lines (8a through 8z) are totaled on line 9, and only line 9 is combined on line 10. Adding the 8a through 8z entries and line 9 would count the same income twice.
Losses and parentheses
Some lines show a loss in parentheses (line 3 business, line 4 other gains, line 6 farm), and line 8a and line 8d are entered as negatives. “Combine” means a loss reduces the total, so line 10 can be zero or negative.
Where the answer goes
The form says to enter line 10 on Form 1040, 1040-SR, or 1040-NR, line 8. On Form 1040, line 9 (total income) then adds lines 1z, 2b, 3b, 4b, 5b, 6b, 7a and 8. Line 10 of Schedule 1 is not the same as Form 1040, line 10, which is your adjustments to income from Schedule 1, line 26.
Worked example
Marcus had a $250 state tax refund that is taxable (line 1), $18,400 of Schedule C profit (line 3), $1,900 of unemployment compensation (line 7), and a $1,200 gambling win (line 8b) as his only line 8 entry, so line 9 is $1,200. Line 10 is 250 + 18,400 + 1,900 + 1,200 = $21,750, which goes on Form 1040, line 8. Names and amounts are made up.
More line pages in this set
Related lines: Schedule 1 Line 3, Schedule 1 Line 8, Schedule 1 Line 8d.
Sources
- Instructions for Form 1040 and 1040-SR (2025): Page last reviewed or updated May 7, 2026. 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 does Schedule 1 line 10 mean?
It is your additional income: the sum of lines 1 through 7 and line 9 of Part I. You enter it on Form 1040, 1040-SR, or 1040-NR, line 8.
Why does it skip line 8?
Line 8 is a list of sub-lines. Line 9 totals lines 8a through 8z, and that total is what you combine on line 10.
Can line 10 be negative?
Yes. Losses in parentheses and negative entries such as line 8a and line 8d reduce the total, so the result can be zero or less.
Is this the same as Form 1040 line 10?
No. Form 1040, line 10 is your adjustments to income from Schedule 1, line 26. Schedule 1, line 10 goes to Form 1040, line 8.
What about adjustments in Part II?
Part II (adjustments to income) is totaled separately on Schedule 1, line 26, and does not change line 10.
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.