SCHEDULE 1                                                                                                             OMB No. 1545-0074
(Form 1040)                     Additional Income and Adjustments to Income
                                            Attach to Form 1040, 1040-SR, or 1040-NR. 
Department of the Treasury                                                                                             Attachment  2024
Internal Revenue Service          Go to www.irs.gov/Form1040 for instructions and the latest information.              Sequence No. 01 
Name(s) shown on Form 1040, 1040-SR, or 1040-NR                                                           Your social security number

For 2024, enter the amount reported to you on Form(s) 1099-K that was included in error or for personal
items sold at a loss  .     . . . . . . . . .     . .       . . . .   . . .   . . . . .  .      .  . .    . .
Note: The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the 
nature of the transaction. See www.irs.gov/1099k. 
Part I        Additional Income
1    Taxable refunds, credits, or offsets of state and local income taxes .   . . . . .  .      .  . .    . .        1
2a   Alimony received  .        . . . . . . .     . .       . . . .   . . .   . . . . .  .      .  . .    . .        2a
b    Date of original divorce or separation agreement (see instructions):
3    Business income or (loss). Attach Schedule C  .        . . . .   . . .   . . . . .  .      .  . .    . .        3
4    Other gains or (losses). Attach Form 4797  .   .       . . . .   . . .   . . . . .  .      .  . .    . .        4
5    Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . .    . .        5
6    Farm income or (loss). Attach Schedule F  .    .       . . . .   . . .   . . . . .  .      .  . .    . .        6
7    Unemployment compensation  .       . . .     . .       . . . .   . . .   . . . . .  .      .  . .    . .        7
8    Other income:
a    Net operating loss  .      . . . . . . .     . .       . . . .   . . .   . . .   8a (                          )
b    Gambling  .          . . . . . . . . . .     . .       . . . .   . . .   . . .   8b
c    Cancellation of debt  .      . . . . . .     . .       . . . .   . . .   . . .   8c
d    Foreign earned income exclusion from Form 2555  .          . .   . . .   . . .   8d (                          )
e    Income from Form 8853  .       . . . . .     . .       . . . .   . . .   . . .   8e
f    Income from Form 8889  .       . . . . .     . .       . . . .   . . .   . . .   8f
g    Alaska Permanent Fund dividends      . .     . .       . . . .   . . .   . . .   8g
h    Jury duty pay          . . . . . . . . .     . .       . . . .   . . .   . . .   8h
i    Prizes and awards  .       . . . . . . .     . .       . . . .   . . .   . . .   8i
j    Activity not engaged in for profit income    . .       . . . .   . . .   . . .   8j
k    Stock options  .         . . . . . . . .     . .       . . . .   . . .   . . .   8k
l    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  .    . .   . . .   8l
m    Olympic and Paralympic medals and USOC prize money (see instructions)  .         8m
n    Section 951(a) inclusion (see instructions)  . .       . . . .   . . .   . . .   8n
o    Section 951A(a) inclusion (see instructions) . .       . . . .   . . .   . . .   8o
p    Section 461(l) excess business loss adjustment  .        . . .   . . .   . . .   8p
q    Taxable distributions from an ABLE account (see instructions)      . .   . . .   8q
r    Scholarship and fellowship grants not reported on Form W-2 .       . .   . . .   8r
s    Nontaxable amount of Medicaid waiver payments included on Form 1040, line
     1a or 1d  .          . . . . . . . . . .     . .       . . . .   . . .   . . .   8s (                          )
t    Pension  or  annuity  from  a  nonqualifed  deferred  compensation  plan  or  a 
     nongovernmental section 457 plan     . .     . .       . . . .   . . .   . . .   8t
u    Wages earned while incarcerated  .   . .     . .       . . . .   . . .   . . .   8u
v    Digital  assets  received  as  ordinary  income  not  reported  elsewhere.  See 
     instructions  .        . . . . . . . . .     . .       . . . .   . . .   . . .   8v
z    Other income. List type and amount:
                                                                                      8z
9    Total other income. Add lines 8a through 8z    .       . . . .   . . .   . . . . .  .      .  . .    . .        9
10   Combine  lines  1  through  7  and  9.  This  is  your additional  income.  Enter  here  and  on  Form  1040, 
     1040-SR, or 1040-NR, line 8      . . . .     . .       . . . .   . . .   . . . . .  .      .  . .    . .        10
For Paperwork Reduction Act Notice, see your tax return instructions.           Cat. No. 71479F                    Schedule 1 (Form 1040) 2024

Schedule 1 (Form 1040) 2024                                                                                   Page 2
Part II Adjustments to Income
11  Educator expenses           . . . . . . .   . . . .    . .    . .   . . . .     . .  . . . . . .       11
12  Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach
    Form 2106 .             . . . . . . . . .   . . . .    . .    . .   . . . .     . .  . . . . . .       12
13  Health savings account deduction. Attach Form 8889  .    .    . .   . . . .     . .  . . . . . .       13
14  Moving expenses for members of the Armed Forces. Attach Form 3903  .      .     . .  . . . . . .       14
15  Deductible part of self-employment tax. Attach Schedule SE  .   .   . . . .     . .  . . . . . .       15
16  Self-employed SEP, SIMPLE, and qualified plans .  .    . .    . .   . . . .     . .  . . . . . .       16
17  Self-employed health insurance deduction  .   . . .    . .    . .   . . . .     . .  . . . . . .       17
18  Penalty on early withdrawal of savings  .   . . . .    . .    . .   . . . .     . .  . . . . . .       18
19a Alimony paid .          . . . . . . . . .   . . . .    . .    . .   . . . .     . .  . . . . . .       19a
b   Recipient’s SSN           . . . . . . . .   . . . .    . .    . .   . . . .     . .
c   Date of original divorce or separation agreement (see instructions):
20  IRA deduction  .          . . . . . . . .   . . . .    . .    . .   . . . .     . .  . . . . . .       20
21  Student loan interest deduction     . . .   . . . .    . .    . .   . . . .     . .  . . . . . .       21
22  Reserved for future use  .      . . . . .   . . . .    . .    . .   . . . .     . .  . . . . . .       22
23  Archer MSA deduction          . . . . . .   . . . .    . .    . .   . . . .     . .  . . . . . .       23
24  Other adjustments:
a   Jury duty pay (see instructions)    . . .   . . . .    . .    . .   . . . .       24a
b   Deductible expenses related to income reported on line 8l from the rental of
    personal property engaged in for profit  .  . . . .    . .    . .   . . . .       24b
c   Nontaxable amount of the value of Olympic and Paralympic medals and USOC 
    prize money reported on line 8m  .    . .   . . . .    . .    . .   . . . .       24c
d   Reforestation amortization and expenses  .    . . .    . .    . .   . . . .       24d
e   Repayment  of  supplemental  unemployment  benefits  under  the  Trade  Act  of
    1974  . . .             . . . . . . . . .   . . . .    . .    . .   . . . .       24e
f   Contributions to section 501(c)(18)(D) pension plans . . .    . .   . . . .       24f
g   Contributions by certain chaplains to section 403(b) plans  . . .   . . . .       24g
h   Attorney  fees  and  court  costs  for  actions  involving  certain  unlawful 
    discrimination claims (see instructions)  . . . . .    . .    . .   . . . .       24h
i   Attorney fees and court costs you paid in connection with an award from the
    IRS for information you provided that helped the IRS detect tax law violations    24i
j   Housing deduction from Form 2555  .     .   . . . .    . .    . .   . . . .       24j
k   Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041)         24k
z   Other adjustments. List type and amount:
                                                                                      24z
25  Total other adjustments. Add lines 24a through 24z  .  . .    . .   . . . .     . .  . . . . . .       25
26  Add lines 11 through 23 and 25. These are your  adjustments to income. Enter here and on Form
    1040, 1040-SR, or 1040-NR, line 10  .   .   . . . .    . .    . .   . . . .     . .  . . . . . .       26
                                                                                                           Schedule 1 (Form 1040) 2024