Forms & instructions | Internal Revenue Service
Summary: Schedule 1-A (Form 1040) is a 2025 tax form used by individual taxpayers to claim specific additional deductions, including qualified tips, overtime compensation, passenger vehicle loan interest, and an enhanced deduction for seniors.
Schedule 1-A (Form 1040) is an official Internal Revenue Service document for the 2025 tax year. It allows taxpayers to calculate and claim four specific types of additional deductions: qualified tips (Part II), qualified overtime compensation (Part III), qualified passenger vehicle loan interest (Part IV), and an enhanced deduction for seniors (Part V). The form requires the calculation of Modified Adjusted Gross Income (MAGI) in Part I to determine eligibility and phase-outs for these deductions. The final total of these deductions is reported on Form 1040, 1040-SR, or 1040-NR.
Document outline
1. Part I: Modified Adjusted Gross Income (MAGI) Calculation 2. Part II: No Tax on Tips Deduction 3. Part III: No Tax on Overtime Deduction 4. Part IV: No Tax on Car Loan Interest Deduction 5. Part V: Enhanced Deduction for Seniors 6. Part VI: Total Additional Deductions Summary