2025 Schedule 1-A Form 1040 Generator

1. Taxpayer Information

Name(s) shown on Form 1040, 1040-SR, or 1040-NR

Social Security Number

Filing status

Email address (Optional)

2. Modified Adjusted Gross Income (MAGI)

1. Amount from Form 1040, 1040-SR, or 1040-NR, line 11b

$

2a. Income from Puerto Rico that you excluded

$

2b. Form 2555, line 45

$

2c. Form 2555, line 50

$

2d. Form 4563, line 15

$

2e. Total excluded income (add lines 2a through 2d)

$

3. Modified adjusted gross income (add lines 1 and 2e)

$

3. No Tax on Tips

Fill out Part II only if you received qualified tips in an occupation listed at IRS.gov/TippedOccupations. The person who received the tips needs a valid SSN, and married taxpayers must file jointly.

4a. Qualified tips included on Form W-2, box 7

$

4b. Qualified tips included on Form 4137, line 1, row A, column (c)

$

4c. Employee qualified tips (larger of line 4a or 4b for one employer)

$

I had tips from more than one employer or occupation. Let me enter line 4c from the IRS instructions.

5. Qualified tips received in the course of a trade or business

$

6. Add lines 4c and 5

$

7. Smaller of line 6 or $25,000

$

8. Amount from line 3

$

9. $150,000 ($300,000 if married filing jointly)

$

10. Subtract line 9 from line 8

$

11. Divide line 10 by $1,000, rounded down to a whole number

12. Multiply line 11 by $100

$

13. Qualified tips deduction

$

4. No Tax on Overtime

Fill out Part III only if you received qualified overtime compensation. The person who received it needs a valid SSN, and married taxpayers must file jointly.

14a. Qualified overtime compensation included in Form W-2, box 1

$

14b. Qualified overtime compensation included in Form 1099-NEC or 1099-MISC

$

14c. Add lines 14a and 14b

$

15. Smaller of line 14c or $12,500 ($25,000 if married filing jointly)

$

16. Amount from line 3

$

17. $150,000 ($300,000 if married filing jointly)

$

18. Subtract line 17 from line 16

$

19. Divide line 18 by $1,000, rounded down to a whole number

20. Multiply line 19 by $100

$

21. Qualified overtime compensation deduction

$

5. No Tax on Car Loan Interest

Fill out Part IV only if you, or your spouse if filing jointly, paid or accrued qualified passenger vehicle loan interest. Column (iii) is the total interest paid in 2025 minus the amount in column (ii). If you have more than two vehicles, see the IRS instructions.

Line 22a. Applicable passenger vehicle

22a, column (i). Vehicle identification number (VIN)

22a. Total qualified vehicle loan interest paid

$

22a, column (ii). Interest deducted on Schedule C, E, or F

$

22a, column (iii). Interest claimed on Schedule 1-A

$

Line 22b. Applicable passenger vehicle

22b, column (i). Vehicle identification number (VIN)

22b. Total qualified vehicle loan interest paid

$

22b, column (ii). Interest deducted on Schedule C, E, or F

$

22b, column (iii). Interest claimed on Schedule 1-A

$

23. Add lines 22a and 22b, column (iii)

$

24. Smaller of line 23 or $10,000

$

25. Amount from line 3

$

26. $100,000 ($200,000 if married filing jointly)

$

27. Subtract line 26 from line 25

$

28. Divide line 27 by $1,000, rounded up to the next whole number

29. Multiply line 28 by $200

$

30. Qualified passenger vehicle loan interest deduction

$

6. Enhanced Deduction for Seniors

You and/or your spouse need a valid SSN, and married taxpayers must file jointly.

31. Amount from line 3

$

32. $75,000 ($150,000 if married filing jointly)

$

33. Subtract line 32 from line 31

$

34. Multiply line 33 by 6% (0.06)

$

35. Subtract line 34 from $6,000

$

36a. I have a valid SSN and was born before January 2, 1961.

36a. Your senior deduction

$

36b. Married filing jointly only: my spouse has a valid SSN and was born before January 2, 1961.

36b. Spouse senior deduction

$

37. Enhanced deduction for seniors (add lines 36a and 36b)

$

7. Total Additional Deductions

38. Total additional deductions (add lines 13, 21, 30, and 37)

$

Enter this amount on Form 1040 or 1040-SR, line 13b, or Form 1040-NR, line 13c.

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Create Your 2025 Schedule 1-A (Form 1040) Online

1. Taxpayer Information

2. Modified Adjusted Gross Income (MAGI)

3. No Tax on Tips

4. No Tax on Overtime

5. No Tax on Car Loan Interest

6. Enhanced Deduction for Seniors

7. Total Additional Deductions

Schedule 1-A Preview

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