Updated October 17, 2026. Quick answer: Lines 3 to 6 of Schedule 1 are pass-through lines: each one carries a result from another form. Line 3 comes from Schedule C, line 4 from Form 4797 or Form 4684, line 5 from Schedule E, and line 6 from Schedule F. You complete the other form first and copy its result here.
More IRS forms and schedules, read line by line: Form 4835 instructions.
Sales of business property (Form 4797), passive activity losses (Form 8582) and depreciation (Form 4562) for 2025, read line by line: Form 4797 line 10, Form 8582 Parts IV and V and Form 4562 Part VI.
Schedule D and Schedule E (Form 1040) for 2025, read line by line: Schedule E lines 12 to 19, Schedule E lines 20 to 22 and Schedule E lines 23a to 26.
What lines 3 to 6 ask for
Each line names its source on the form. Line 3 reads “Business income or (loss). Attach Schedule C”. Line 4 reads “Other gains or (losses). Check if any from Form(s): 4797 4684”. Line 5 reads “Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E”, and line 6 reads “Farm income or (loss). Attach Schedule F”. All four sit in Part I of Schedule 1 (Form 1040).
Line 3: business income
The instructions say “If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C.” The result of that schedule is the figure for line 3, and the form’s own wording is to attach Schedule C. The Schedule C page goes through that form.
Line 4: other gains or losses
The instructions give two routes. The first is “If you sold or exchanged assets used in a trade or business, and are filing Form 4797, include the amount from Form 4797, line 18b, on line 4 and check the” 4797 box. The second is “If Form 4797 isn’t otherwise required, include the amount from Form 4684, line 31, on line 4 and check the” 4684 box. The pages on Form 4797 and Form 4684 explain those forms.
Lines 5 and 6: Schedule E and Schedule F
For these two lines the form’s captions are the guidance. Line 5 says to attach Schedule E, and the page on Schedule E covers that form. Line 6 says to attach Schedule F, which is the farm income form. The captions use the words “Farm income or (loss)”. Complete the attached schedule, then copy its result onto the line.
Where it goes next
Lines 3 to 6 are all inside the range the line 10 caption adds. The form’s caption for line 10 reads “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”. The instructions say the same thing from the Form 1040 side: “The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.” The totals are covered on the page for lines 9 and 10.
Edition and line numbers
This page reads the 2025 Schedule 1 and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are for the tax year 2025 return, filed in 2026. The schedule itself says “Attach to Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Putting business income on a line 8 entry. The instructions say “you must use Schedule C, even if you don’t have any business expenses” for self-employment income, so it belongs on line 3.
- Checking neither box on line 4. The form’s caption reads “Check if any from Form(s): 4797 4684”, and the instructions repeat the check for each form.
- Attaching nothing for lines 3, 5 or 6. Each caption begins with the schedule to attach: “Attach Schedule C”, “Attach Schedule E”, “Attach Schedule F”.
Related: Schedule 1 (Form 1040), Schedule C, Form 4797, Form 4684, and Schedule E.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Schedule 1 (Form 1040), Additional Income and Adjustments to Income (2025): https://www.irs.gov/pub/irs-pdf/f1040s1.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.