2025 Form 1040, Line 8
Schedule 1 Income: What Lands on Line 8?
Schedule 1 additional income — 2025 Form 1040, Line 8 — catches what Lines 1–7 miss: business income, rentals, unemployment, taxable refunds, and gig payouts. Its total flows to Line 8 and into total income on Line 9.
What Schedule 1 catches
Business profit from Schedule C, rents and royalties, pass-through income, unemployment compensation under §85, taxable state and local refunds under §111, and gig or freelance payouts reported on 1099s. If it is income under §61 and Lines 1–7 did not already report it, Schedule 1, Lines 1–9 is where it lands.
From Schedule 1 to Line 8
Add Lines 1–9 on Line 10 and carry the total to Form 1040, Line 8, where it joins wages, interest, dividends, and the rest in total income on Line 9. For the full income walkthrough, see Chapter 2: Income.
Don't double-count
Report each payment once, on the line that fits best. W-2 wages stay on Line 1 even if you also freelance; only the freelance checks belong on Schedule 1.
Questions, answered
- What kinds of income go on Schedule 1?
- Business income from Schedule C, rental and pass-through income, unemployment compensation under §85, taxable state refunds under §111, and gig or freelance payouts on 1099s — everything Lines 1–7 don't already catch.
- Is unemployment compensation really taxable?
- Yes — §85 includes unemployment in gross income. You can ask for federal withholding with Form W-4V at 7, 10, 12, or 22 percent.
- Where does the Schedule 1 total go?
- Schedule 1, Line 10 flows to Form 1040, Line 8, joining Lines 1–7 in total income on Line 9.
Keep reading: Total Income · Line 1 Wages · Adjustments to Income