Updated November 5, 2026. Quick answer: Part I of Schedule 1-A has three lines and one job: it figures the modified adjusted gross income (MAGI) that Parts II to V use to shrink their deductions. Most filers copy Form 1040 line 11b to line 3 and stop. Only a filer with excluded Puerto Rico income, or one who files Form 2555 or Form 4563, fills in lines 2a to 2e and adds them to line 1.
Who needs lines 2a to 2e
The Instructions give a two-way rule: “If you don’t have income from Puerto Rico that you excluded from your income, or you aren’t filing Form 2555 or 4563, then enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b, on Schedule 1-A, line 3.” The other branch: “If you do have excluded income from Puerto Rico, or you are filing Form 2555 or 4563, complete lines 2a through 2e in Part I of Schedule 1-A to figure your MAGI.”
Lines 1 to 3
| Line | What it asks |
|---|---|
| 1 | “Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b” |
| 2a | “Enter any income from Puerto Rico that you excluded” |
| 2b | “Enter the amount from Form 2555, line 45” |
| 2c | “Enter the amount from Form 2555, line 50” |
| 2d | “Enter the amount from Form 4563, line 15” |
| 2e | “Add lines 2a, 2b, 2c, and 2d” |
| 3 | “Add lines 1 and 2e” |
Lines 2b, 2c and 2d are copy lines: the schedule names the exact line of the other form and you enter that amount. The Form 2555 page on this site is Form 2555, the foreign earned income exclusion.
Why line 3 matters more than the other lines
Nothing in Part I is deducted. Line 3 is copied into each later part: “Enter the amount from line 3” appears on lines 8, 16, 25 and 31. The Instructions repeat it in every part, for example “Your MAGI is the amount on line 3 in Part I of Schedule 1-A.” A line 3 that is too low overstates all four deductions, and one that is too high understates them, so a Puerto Rico or Form 2555 amount left off here changes four other parts.
Why line 11b is the starting point
Schedule 1-A builds its own MAGI: line 1 plus only the three kinds of excluded income that lines 2a to 2d list. Other forms have their own MAGI lines, for example Form 8936 Part I and Schedule 8812 lines 1 to 3. Take the figure for Schedule 1-A from Schedule 1-A line 3, not from another form’s MAGI line.
Example with invented numbers
Illustration, not an IRS example. Every result is computed from invented inputs. An invented single filer has $158,500 on Form 1040 line 11b and $4,000 of excluded Puerto Rico income, and files neither Form 2555 nor Form 4563.
| Line | Entry | Amount |
|---|---|---|
| 1 | Form 1040 line 11b (invented) | $158,500 |
| 2a | Excluded Puerto Rico income (invented) | $4,000 |
| 2b | Form 2555, line 45 | $0 |
| 2c | Form 2555, line 50 | $0 |
| 2d | Form 4563, line 15 | $0 |
| 2e | Add lines 2a, 2b, 2c and 2d (computed) | $4,000 |
| 3 | Add lines 1 and 2e (computed) | $162,500 |
Line 3 is $162,500. The same filer without the Puerto Rico income would enter $158,500 and stop. This $162,500 is the MAGI used on every other part page in this series.
Edition
This page reads Schedule 1-A (Form 1040) for 2025 and the Instructions for Form 1040 (2025), the files irs.gov served on 2026-11-05 (sha256 in the kit data). Line numbers belong to that edition, so check the label printed on the schedule in your own copy before you follow a line reference.
Common mistakes
- Copying Form 1040 line 11b to line 3 when you excluded Puerto Rico income or file Form 2555 or Form 4563. Those filers complete lines 2a to 2e.
- Leaving lines 2b to 2d blank instead of entering the amount from the named line of the other form.
- Using a different MAGI definition from another form. Line 3 is built from the three lines in Part I only.
- Treating line 3 as a deduction. It is an income measure that later parts subtract thresholds from.
Related: Schedule 1-A overview, Form 1040 lines 9 to 11, and Form 1040 line 13.
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Answer againSources
- Schedule 1-A (Form 1040), Additional Deductions (2025): https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf
- Instructions for Form 1040 (2025), including the Instructions for Schedule 1-A: https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
Read from the IRS documents linked above on November 5, 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.