U.S. · Tax forms
Schedule 1 line 26, adjustments to income.
Which lines the total adds, which it skips, and where the result goes.
Line 26 (“Add lines 11 through 23 and 25. These are your adjustments to income.”) is the total of Part II. Add lines 11 through 23 and line 25, then enter it on Form 1040, 1040-SR or 1040-NR, line 10. Line 24 is not added directly; its entries are totaled on line 25 first.
Look up a line item
Result
Lines that feed line 26 (2025 Schedule 1, Part II)
| Line | Label on the 2025 form | Form instruction |
|---|---|---|
| Line 11 | Educator expenses | No form is named on the printed line |
| Line 12 | Certain business expenses of reservists, performing artists, and fee-basis government officials | Attach Form 2106 |
| Line 13 | Health savings account deduction | Attach Form 8889 |
| Line 14 | Moving expenses for members of the Armed Forces | Attach Form 3903; box to check if claiming only storage fees (see instructions) |
| Line 15 | Deductible part of self-employment tax | Attach Schedule SE; the instructions say the deductible part is on line 13 of Schedule SE |
| Line 16 | Self-employed SEP, SIMPLE, and qualified plans | Instructions point to Pub. 560 (Pub. 517 for ministers) |
| Line 17 | Self-employed health insurance deduction | See the line 17 instructions |
| Line 18 | Penalty on early withdrawal of savings | See the line 18 instructions |
| Line 19a | Alimony paid | Lines 19b (recipient SSN) and 19c (date of the original agreement) are information boxes, not amounts |
| Line 20 | IRA deduction | Box to check for married filing separately who lived apart all year (see instructions) |
| Line 21 | Student loan interest deduction | Instructions include a worksheet; not allowed for married filing separately |
| Line 22 | Reserved for future use | Nothing to enter |
| Line 23 | Archer MSA deduction | See the line 23 instructions |
| Line 25 | Total other adjustments. Add lines 24a through 24z | Line 24 itself is a list of other adjustments, so only the line 25 total is added |
What the total is for
Line 26 turns Part II into one number. Form 1040 line 10 takes it, and it is subtracted from your total income to reach adjusted gross income (AGI). Because AGI drives several later limits, an error here echoes through the return. The instructions state the hand-off directly: “The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.”
Why the range has gaps
The printed instruction is not “add 11 through 25.” Line 24 is a list of separate items (24a through 24z), and line 25 totals them. Adding both would count those items twice, so the form tells you to add lines 11 through 23 and then line 25 alone. Line 22 is marked “Reserved for future use,” so it contributes nothing. On the 2025 form, line 19 is the alimony line (19a is the amount).
A line you may have seen cited with a different number
Line numbers on Schedule 1 can change from one tax year to the next, so older guides and software prompts may cite different numbers. Always confirm a line number against the form for the tax year you are filing. The labels on this page come from the 2025 Schedule 1 PDF.
Worked example
Dana, a freelance designer, has educator expenses of $300 (line 11), a self-employment tax deduction of $4,239 (line 15), a self-employed health insurance deduction of $2,400 (line 17), student loan interest of $1,200 (line 21) and nothing else. Line 26 = 300 + 4,239 + 2,400 + 1,200 = $8,139, entered on Form 1040 line 10. Names and figures are made up.
Sources
- Instructions for Form 1040 and 1040-SR (2025): the Schedule 1 line instructions on this page. Schedule 1 instructions: “Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.” Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Schedule 1 (Form 1040) 2025: the printed line labels and arithmetic. Read November 2, 2026.
Tax year 2025 form and instructions. The form PDF is marked “Created 7/25/25.” Line numbers and labels can shift between years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What is Schedule 1 line 26?
The total of your adjustments to income. The form tells you to add lines 11 through 23 and line 25, and to enter the result on Form 1040, 1040-SR or 1040-NR, line 10.
Why is line 24 not part of the sum?
Line 24 lists other adjustments (24a through 24z). Line 25 totals them, and line 26 adds line 25 instead of the individual entries.
Where does line 26 go?
On Form 1040, 1040-SR or 1040-NR, line 10, according to the Instructions for Form 1040.
What is on line 22?
On the 2025 Schedule 1, line 22 is printed as Reserved for future use, so there is nothing to enter.
Do I need Schedule 1 if I only have one adjustment?
Schedule 1 is the form the instructions say to use for adjustments that cannot be entered directly on Form 1040, so any adjustment listed in Part II goes on it.
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.