Updated October 17, 2026. Quick answer: Line 7 of Schedule 1 is for the unemployment compensation paid to you in 2025. The amount comes from box 1 of Form 1099-G. If that box is wrong, you report the actual amount instead, and if you repaid part of an overpayment there is a check box and an entry space on the line.
Related reading on this site: IRS Publication 525.
What line 7 asks for
The form’s caption for line 7 reads “Unemployment compensation. If you repaid a 2025 overpayment (see instructions), check here and enter amount repaid”. It is one line in Part I of Schedule 1 (Form 1040).
Where the number comes from
The instructions say “You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2025. Report this amount on line 7.” The page on Form 1099-G box 1 explains that box. The instructions add a note about delivery: “your state may issue an electronic Form 1099-G instead of it being mailed to you.” If the form is wrong, they say “report on line 7 only the actual amount of unemployment compensation paid to you in 2025.”
Contributions to a state program
The instructions say “If you made contributions to a governmental unemployment compensation program and you aren’t itemizing deductions, reduce the amount you report on line 7 by those contributions.” For itemizers the pointer is “If you are itemizing deductions, see the instructions on Form 1099-G.”
Paid family leave is treated separately. The instructions say “Beginning in 2025, if you made contributions to a governmental paid family leave program, you will now include the full amount of those contributions in your income.” See Form 1099-G box 10 for that box.
If you repaid unemployment compensation
The instructions cover an overpayment: “If you received an overpayment of unemployment compensation in 2025, subtract the amount you repaid from the total amount you received. Enter the result on line 7.” They continue with “Also, check the box on line 7 and enter the amount you repaid in the entry space.” For larger amounts from an earlier year they say “If, in 2025, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repayments in Pub. 525 for details on how to report the payment.”
Where it goes next
Line 7 is the last line the line 10 caption adds before line 9. 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
- Copying a wrong box 1 amount. The instructions say to “report on line 7 only the actual amount of unemployment compensation paid to you in 2025”.
- Ignoring your own contributions when you do not itemize. They say to “reduce the amount you report on line 7 by those contributions”.
- Entering the full amount after a repayment. The instructions say to “subtract the amount you repaid from the total amount you received” and check the box on the line.
Related: Schedule 1 (Form 1040), Form 1099-G box 1, Form 1099-G box 10, and Form 1040.
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.