What this line means
The sum of lines 11 through 23 and line 25. This is your total adjustments to income — every above-the-line deduction available on Schedule 1. This number flows directly to Form 1040 line 10, where it reduces your total income to calculate your adjusted gross income (AGI). The larger this number, the lower your AGI.
Does this apply to you?
- You entered any amount on Schedule 1 Part II (lines 11 through 25)
- You have any above-the-line deductions: educator expenses, HSA, self-employment tax, IRA, student loan interest, or others
- You filed Schedule SE, Form 8889, or any other form that generates an adjustment to income
Easy to overlook
These deductions reduce AGI, which unlocks other tax benefits Every dollar of adjustments on this line lowers your adjusted gross income. 1 A lower AGI can increase your eligibility for the child tax credit, earned income credit, IRA deductions, student loan interest deduction, education credits, and many other income-based tax benefits. Skipping even one valid adjustment can cascade into higher taxes and lost credits. IRS Schedule 1 Instructions — Line 26
Self-employed filers often qualify for multiple adjustments A sole proprietor with Schedule C income qualifies for the SE tax deduction (line 15), self-employed retirement plan contribution (line 16), and self-employed health insurance deduction (line 17) simultaneously. 2 Combined, these three adjustments can reduce AGI by tens of thousands of dollars. First-time self-employed filers sometimes claim one and miss the others. General filing pattern — adjustments entered on wrong Form 1040 line
Watch out for this
Entering the line 26 total on Form 1040 line 8 instead of line 10. Form 1040 line 8 is for additional income (from Schedule 1 Part I, line 10). Form 1040 line 10 is for adjustments to income (from Schedule 1 Part II, line 26). Swapping these numbers adds your adjustments as income and adds your income as adjustments, producing a completely wrong AGI.
Footnotes
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IRS Schedule 1 (Form 1040) Instructions, Line 26. https://www.irs.gov/pub/irs-pdf/i1040s1.pdf ↩
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IRS Schedule 1 (Form 1040) Instructions, Part II Overview. https://www.irs.gov/pub/irs-pdf/i1040s1.pdf ↩