Updated October 17, 2026. Quick answer: Lines 8g to 8k of Schedule 1 are five separate entries in the other income list: Alaska Permanent Fund dividends, jury duty pay, prizes and awards, activity not engaged in for profit income, and stock options. Only some come with instruction text, and the numbers come from your own records and the statements you received.
Read box by box from the IRS form text: Form W-2G box 1, Form W-2G slot machine winnings and Form W-2G sports wagering winnings.
What lines 8g to 8k ask for
The five captions on Schedule 1 (Form 1040) read “Alaska Permanent Fund dividends”, “Jury duty pay”, “Prizes and awards”, “Activity not engaged in for profit income” and “Stock options”. They are lines 8g, 8h, 8i, 8j and 8k in that order. Each is a separate entry, so an amount belongs on the line whose caption fits it.
Line 8g: Alaska Permanent Fund dividends
For line 8g this page can offer only the form’s own caption, “Alaska Permanent Fund dividends”. The instructions add no further text for this line, so the caption is the whole description.
Line 8h: jury duty pay
The instruction for line 8h reads “Enter any jury duty pay and see the instructions for line 24a.” Line 24a is in the adjustments part of the schedule, and its instruction reads “Enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.” So the two lines work as a pair: the pay goes on line 8h, and the pay you handed over to your employer goes on line 24a. See the page on line 24 other adjustments for that side.
Lines 8i and 8j: prizes and hobby income
For line 8i the instructions say “Enter prizes and awards but see the instructions for line 8m, Olympic and Paralympic medals and USOC prize money, later.” That later instruction is on the page for lines 8l to 8p. If a payer sent you a Form 1099-MISC, the page on 1099-MISC box 3 covers that statement.
Line 8j covers an activity that is not run for profit, which many people call a hobby. The instruction for it is short: “Activity not engaged in for profit income.” followed by a pointer to Pub. 525. Business income is reported elsewhere. The form’s caption for line 3 reads “Business income or (loss). Attach Schedule C.” and the Schedule C page covers that form.
Line 8k: stock options
The instruction for line 8k reads “Enter any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line 1h.” The words “not otherwise reported” matter: an amount already included on line 1h of Form 1040 does not get entered a second time on line 8k.
Where the number comes from
Each number comes from your own records or from a statement a payer sent you: the dividend statement for line 8g, the pay for jury service on line 8h, the notice of the prize or award on line 8i, your records of the activity on line 8j, and your records of the exercise of the stock options on line 8k. Where the instructions point to Pub. 525, that publication is the place to read before you enter a figure.
Where it goes next
Lines 8g to 8k are added to the rest of the other income entries. The schedule then totals the other income lines. The caption for line 9 reads “Total other income. Add lines 8a through 8z.”. Line 10 then combines the pieces: “Combine lines 1 through 7 and 9. This is your additional income.” The same caption tells you where the result goes: “Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8”. The two totals are explained 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 the forms for the tax year 2025 return, filed in 2026. The schedule’s heading reads “Attach to Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the schedule in front of you 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
- Forgetting the second half of the jury duty rule. The instruction says to “Enter any jury duty pay and see the instructions for line 24a.”
- Entering a prize on line 8i without reading the Olympic rule. The instruction says “Enter prizes and awards but see the instructions for line 8m”.
- Entering stock option income that is already on Form 1040. The instruction limits line 8k to income “not otherwise reported on Form 1040 or 1040-SR, line 1h”.
Related: 1099-MISC box 3, Schedule C, Form 1099-MISC, and Schedule 1 (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.