Updated October 17, 2026. Quick answer: Lines 9 and 10 of Schedule 1 are totals, not entries you copy from a statement. Line 9 is the total of the other income lines above it, and line 10 combines lines 1 through 7 with line 9. The amount on line 10 is your additional income, and it goes on Form 1040, 1040-SR, or 1040-NR, line 8.
What lines 9 and 10 ask for
Both lines add up lines you have already filled in. The schedule’s caption for line 9 reads “Total other income. Add lines 8a through 8z.” The caption for line 10 reads “Combine lines 1 through 7 and 9. This is your additional income.” Nothing on these two lines comes straight from a W-2 or a 1099. The work is in the lines that feed them. The whole schedule is laid out on the Schedule 1 (Form 1040) page, and this page covers just the two totals.
Where the line 9 and line 10 numbers come from
Line 9 is the sum of the other income lines that the caption names. Each of those lines has its own entry, and several have their own pages in this series, such as the page on net operating loss and gambling winnings and the page on deferred compensation, incarceration wages, digital assets and other income.
Line 10 then combines line 9 with the lines before the other income section. Line 1 is captioned “Taxable refunds, credits, or offsets of state and local income taxes”, line 3 is “Business income or (loss). Attach Schedule C”, and line 7 is “Unemployment compensation.” See line 1, lines 3 to 6 and line 7 for those. If you received unemployment pay, the Form 1099-G box 1 page shows where that statement fits.
Where it goes next
The instructions say how the schedule hands off its total: “The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.” The form itself repeats this in the caption for line 10, which ends “Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8”. The second half of the schedule works the same way for adjustments, ending at line 26, covered on the page for lines 25 and 26. Form 1040 itself is explained on the Form 1040 page.
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 says “Attach to Form 1040, 1040-SR, or 1040-NR.” Schedule 1 has no separate booklet, because its line instructions sit inside the Form 1040 instructions. 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
- Leaving line 9 out of line 10. The caption says to “Combine lines 1 through 7 and 9.”, so the other income total counts along with lines 1 through 7.
- Entering line 10 on Schedule 1 and stopping there. The caption says to “Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8”, so the total has to be carried to the return.
- Putting an item on Schedule 1 that belongs directly on the return. The instructions say “Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.”
Related: Schedule 1 (Form 1040), Form 1040, and 1099-G box 1.
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.