Updated October 18, 2026. Quick answer: The Form 1040 instructions print worksheets for the figures the form cannot work out in one line: taxable pension and Social Security amounts, the standard deduction for a dependent, several deductions and the tax itself. Each worksheet below has its own page that reads it line by line.
IRS worksheets read line by line: W-4 Deductions Worksheet and Form 8880 Credit Limit Worksheet.
Related reading on this site: IRS Publication 17 and IRS publications by number.
The worksheets, one page each
Each page below reproduces its worksheet line by line from the 2025 instructions and adds a labelled example. The right column quotes the instruction sentence that sends a reader to that worksheet.
| Worksheet | What the instructions say |
|---|---|
| Simplified Method Worksheet | “If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity.” |
| Social Security Benefits Worksheet | The last line is “Taxable social security benefits.” |
| Standard Deduction Worksheet for Dependents | “Standard Deduction Worksheet for Dependents to figure your standard deduction.” |
| Tax Computation Worksheet | “If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.” |
| Foreign Earned Income Tax Worksheet | “you must figure your tax using the Foreign Earned Income Tax Worksheet.” |
| Schedule D Tax Worksheet | “Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16” |
| State and Local Income Tax Refund Worksheet | “Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.” |
| Self-Employed Health Insurance Deduction Worksheet | “Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Form 7206 to figure your deduction.” |
| IRA Deduction Worksheet | “Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction.” |
| Student Loan Interest Deduction Worksheet | “Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction.” |
| Qualified Dividends and Capital Gain Tax Worksheet | “Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax” |
Five more worksheets in one table
Each row links to the page that reproduces one more worksheet from the 2025 Form 1040 instructions. The right column is the summary each page carries.
| Page | What it covers |
|---|---|
| Capital Loss Carryover Worksheet (2025): Line by Line | The Schedule D Capital Loss Carryover Worksheet for lines 6 and 14, line by line, with two worked examples and where lines 8 and 13 are entered. |
| EIC Worksheet A (2025): Line by Line, With an Example | The 2025 Earned Income Credit Worksheet A for Form 1040 line 27a, line by line: who uses it, where each number comes from, and what happens next. |
| EIC Worksheet B (2025): Line by Line, With an Example | The 2025 Earned Income Credit Worksheet B for self-employed filers, Parts 1 to 7 line by line, with where each number comes from and where line 11 goes. |
| Home Mortgage Interest Limit Worksheet (2025): Line by Line | Publication 936 Table 1 worksheet, line by line: the qualified loan limit in Part I, the deductible interest in Part II, and a worked example. |
| Worksheet 2, Recoveries of Itemized Deductions (2025) | Publication 525 Worksheet 2 for recovered itemized deductions, line by line: who uses it, where each number comes from, and where lines 11, B and C go. |
More worksheets, one page each
Each row links to the page that reproduces one more worksheet from the 2025 forms and instructions: the W-4 and W-4P worksheets, the Schedule 8812, Form 2441, Form 8863 and Form 8880 credit worksheets, and others. The right column is the summary each page carries.
| Page | What it covers |
|---|---|
| W-4 Multiple Jobs Worksheet (2026): Line by Line | The 2026 Form W-4 Step 2(b) Multiple Jobs Worksheet line by line: two or three jobs, pay periods, and where line 4 goes in Step 4(c). |
| W-4P Deductions Worksheet (2026): Line by Line | The 2026 Form W-4P Step 4(b) Deductions Worksheet for pension and annuity withholding: seniors, extra standard deduction and itemized deductions. |
| Schedule 8812 Credit Limit Worksheet A (2025): Line by Line | Credit Limit Worksheet A from the 2025 Schedule 8812 instructions line by line: the tax limit behind line 13, when Worksheet B applies, and an example. |
| Schedule 8812 Credit Limit Worksheet B (2025): Line by Line | Credit Limit Worksheet B from the 2025 Schedule 8812 instructions line by line: who uses it, the earned income test, payroll taxes, and where line 15 goes. |
| Schedule 8812 Earned Income Worksheet (2025): Line by Line | The Earned Income Worksheet from the 2025 Schedule 8812 instructions line by line: wages, self-employment, combat pay, and where line 7 goes. |
| Form 2441 Credit Limit Worksheet (2025): Line by Line | The Form 2441 Credit Limit Worksheet from the 2025 instructions line by line: the tax cap on the child and dependent care credit, line 10, and an example. |
| Form 2441 Worksheet A, 2024 Expenses Paid in 2025 | Worksheet A in the 2025 Form 2441 instructions line by line: the extra child care credit for 2024 expenses you paid in 2025, line 9b, and an example. |
| Form 8863 Credit Limit Worksheet (2025): Line by Line | The Form 8863 Credit Limit Worksheet from the 2025 instructions line by line: the tax cap on the nonrefundable education credits, line 19, and an example. |
| Form 8863 Adjusted Qualified Education Expenses Worksheet | The Adjusted Qualified Education Expenses Worksheet from the 2025 Form 8863 instructions line by line: scholarships, refunds, lines 27 and 31, and an example. |
| Social Security Worksheet A (2025): Are Benefits Taxable? | Publication 915 Worksheet A line by line: half your benefits plus other income against the base amount, with the IRS example and what to do when you pass it. |
| Social Security Lump-Sum Worksheet 2 (2025): Line by Line | Publication 915 Worksheet 2 line by line: the extra taxable benefit from a lump-sum payment for a year after 1993, with the IRS example. |
| Social Security Lump-Sum Worksheet 3 (2025): Line by Line | Publication 915 Worksheet 3 line by line: the extra taxable benefit from a lump-sum payment for 1993 or an earlier year, with an example. |
| Social Security Lump-Sum Election Worksheet 4 (2025) | Publication 915 Worksheet 4 line by line: the taxable benefit under the lump-sum election, how to compare it with Worksheet 1, and the 6c box. |
| Pub 523 Worksheet 1 (2025): Home Sale Exclusion Limit | Publication 523 Worksheet 1 line by line: the $250,000 or $500,000 limit, the partial exclusion in 24 months or 730 days, and a worked example. |
| Pub 523 Worksheet 2 (2025): Figure Your Home Sale Gain or Loss | Publication 523 Worksheet 2 line by line: sale price, selling expenses, basis and adjusted basis, and the gain or loss on line 7, with a worked example. |
| Pub 523 Worksheet 3 (2025): Is Your Home Sale Gain Taxable? | Publication 523 Worksheet 3 line by line: depreciation, nonqualified use gain, the gain eligible for exclusion and your limit. |
| Pub 590-B Worksheet 1-1 (2025): Taxable Part of IRA Withdrawal | Publication 590-B Worksheet 1-1 line by line: how nondeductible IRA basis makes part of a distribution tax free, with the IRS Rose Green example. |
| Pub 526 Worksheet 2 (2025): Applying the Charitable Limits | Publication 526 Worksheet 2 line by line: the 60, 50, 30 and 20 percent of AGI limits, deductible amount and carryover, with worked examples. |
| Pub 970 Worksheet 1-1 (2025): Is Your Scholarship Taxable? | Publication 970 Worksheet 1-1 line by line: the tax-free and taxable parts of a scholarship or fellowship, where the taxable part goes, with an example. |
| Form 8889 Line 3 Limitation Worksheet (2025): Month by Month | The Form 8889 Line 3 Limitation Chart and Worksheet for 2025: the month-by-month HSA limit, the last-month rule and the testing period, with an example. |
Where the worksheets sit in the return
Several worksheets feed a number that the Form 1040 carries forward, and the Form 1040 line by line guide shows which line each result is entered on. The adjustment worksheets feed Schedule 1, and the capital gain worksheets sit with Schedule D and the tax on line 16 (Form 1040 line 16).
Edition and line numbers
This page reads the 2025 Instructions for Form 1040 and 1040-SR and the 2025 Instructions for Schedule D, the current files irs.gov served on 2026-10-18, byte-identical to the archived copies; the worksheets are for the tax year 2025 return, filed in 2026. Check the tax year printed on the worksheet in your own instructions and use that year’s line numbers, because a different year’s worksheet can number or word its lines differently.
Common mistakes
- Filling in a worksheet before reading the instruction paragraph above it: “Be sure you have read the Exception in the instructions for this line” appears at the head of several of them.
- Using the Qualified Dividends and Capital Gain Tax Worksheet when another worksheet applies: the instructions say to use it “if you don’t have to use the Schedule D Tax Worksheet”.
- Copying a worksheet total onto the return without reading the last line, which names the form line to enter it on.
Related: Form 1040 line by line, Schedule 1 (Form 1040), Schedule D (Form 1040), and Form 1040 line 16.
Sources
- Instructions for Form 1040 and 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Instructions for Schedule D (Form 1040), Capital Gains and Losses (2025): https://www.irs.gov/pub/irs-pdf/i1040sd.pdf
Read from the IRS documents linked above on October 18, 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.