U.S. · Tax forms
Schedule 1 line 8, other income.
Every sub-line from 8a to 8z on the 2025 form, and what the IRS says about the common ones.
Line 8 is a list of “Other income” entries, lines 8a through 8z, and line 9 totals them. Do not report self-employment income here: that goes on Schedule C. Anything taxable that has no line of its own goes on 8z with the type and amount listed.
Look up a line 8 entry
Result
Schedule 1 Line 8 at a glance, 2025 edition
| Entry | Label on the 2025 form | What the IRS says |
|---|---|---|
| 8a | Net operating loss | Enter an NOL deduction from an earlier year in parentheses as a negative; see Instructions for Form 172 |
| 8b | Gambling | Gambling winnings not attributable to a trade or business, including lotteries and raffles; attach Form W-2G if tax was withheld |
| 8c | Cancellation of debt | Canceled debt may be shown in box 2 of Form 1099-C; part or all may be nontaxable (Pub. 4681) |
| 8d | Foreign earned income exclusion from Form 2555 | Enter the Form 2555 line 45 amount as a negative |
| 8e | Income from Form 8853 | Total of Form 8853, lines 8, 12 and 26 |
| 8f | Income from Form 8889 | Total of Form 8889, lines 16 and 20 |
| 8g | Alaska Permanent Fund dividends | Label only on the form |
| 8h | Jury duty pay | Enter any jury duty pay |
| 8i | Prizes and awards | Enter prizes and awards, subject to the Olympic medal note on 8m |
| 8j | Activity not engaged in for profit income | See Pub. 525 |
| 8k | Stock options | Income from exercising stock options not reported on Form 1040, line 1h |
| 8l | 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 | See the instructions for line 24b |
| 8m | Olympic and Paralympic medals and USOC prize money | Usually reported in box 3 of Form 1099-MISC; may be nontaxable (see the instructions) |
| 8n | Section 951(a) inclusion | Sum of Forms 5471, Schedule I amounts as described in the instructions |
| 8o | Section 951A(a) inclusion | Amounts from Form 8992, Part II, line 5 |
| 8p | Section 461(l) excess business loss adjustment | Excess business loss from Form 461, line 16 |
| 8q | Taxable distributions from an ABLE account | See Pub. 907 |
| 8r | Scholarship and fellowship grants not reported on Form W-2 | Degree candidates include only amounts used for expenses other than tuition and course-related costs |
| 8s | Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d | Entered in parentheses as a negative |
| 8t | Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan | May be shown in box 11 of Form W-2 |
| 8u | Wages earned while incarcerated | For services performed while an inmate in a penal institution |
| 8v | Digital assets received as ordinary income not reported elsewhere | Staking, mining or forks not already reported as wages or capital gain |
| 8z | Other income. List type and amount | Taxable income not reported elsewhere; list the type and amount |
Where self-employment income goes instead
The instructions say not to report income from self-employment or fees received as a notary public on lines 8a through 8z. Use Schedule C, even if you have no business expenses. Nonemployee compensation shown on Form 1099-MISC, 1099-NEC or 1099-K also goes elsewhere unless it is not self-employment income, such as a hobby or sporadic activity.
Line 8z and nontaxable income
Line 8z is for taxable income not reported elsewhere. The instructions give examples (such as certain recoveries, RTAA payments and insurance policy dividends above premiums paid). Do not report nontaxable income there. Examples of nontaxable income include child support, life insurance proceeds received because of a death (with some exceptions) and gifts and bequests.
From line 8 to the rest of the form
Line 9 is “Total other income. Add lines 8a through 8z.” Line 10 then combines lines 1 through 7 and 9, and the result goes to Form 1040, line 8. Entries shown in parentheses (8a, 8d, 8s) reduce the total.
Worked example
Rae won $800 at a casino (8b, with Form W-2G), received $200 for jury duty (8h) and has a $5,000 net operating loss deduction from an earlier year (8a). Line 9 is 800 + 200 - 5,000 = -4,000. Names and amounts are made up, and whether an NOL applies is for Form 172.
More line pages in this set
Related lines: Schedule 1 Line 8d, Schedule 1 Line 10, Schedule 1 Line 3.
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 is Schedule 1 line 8?
It is a list of other income, lines 8a through 8z. Line 9 totals them, and the total feeds line 10.
Where does self-employment income go?
On Schedule C and Schedule 1, line 3. The instructions say not to report it on lines 8a through 8z.
Where do I report gambling winnings?
Line 8b, if the winnings are not attributable to a trade or business. Attach Form W-2G if federal tax was withheld.
What is line 8z for?
Taxable income not reported elsewhere. List the type and amount, and attach a statement if needed.
Why are some entries in parentheses?
Lines 8a, 8d and 8s reduce income, so they are entered as negative numbers.
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.