Updated October 17, 2026. Quick answer: Line 24 is a group of eleven specific adjustments, 24a to 24k, plus a write-in line, 24z. Each line has its own caption on Schedule 1 and its own sentence in the Form 1040 instructions. You enter an amount only on the lines that describe you, and the total of the group is figured on line 25.
What line 24 is
The form’s caption for the group is “Other adjustments:” with lines 24a to 24k below it and a write-in line 24z. The instructions treat them under the heading “Lines 24a Through 24z”. Each line is narrow, so the table below puts the form’s caption beside the instruction for it.
The captions and what the instructions say
| Line | Caption on Schedule 1 | Instruction |
|---|---|---|
| 24a | “Jury duty pay” | “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.” |
| 24b | “Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit” | “Enter the deductible expenses related to income reported on line 8l from the rental of personal property you engaged in for profit but were not in the business of renting such property.” |
| 24c | “Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m” | “Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m.” |
| 24d | “Reforestation amortization and expenses” | “Enter reforestation amortization and expenses” (the instructions then name the Instructions for Form 4562) |
| 24e | “Repayment of supplemental unemployment benefits under the Trade Act of 1974” | “Enter repayment of supplemental unemployment benefits under the Trade Act of 1974” |
| 24f | “Contributions to section 501(c)(18)(D) pension plans” | “Enter contributions to section 501(c)(18)(D) pension plans” |
| 24g | “Contributions by certain chaplains to section 403(b) plans” | “Enter contributions by certain chaplains to section 403(b) plans” |
| 24h | “Attorney fees and court costs for actions involving certain unlawful discrimination claims” | “Enter attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions” |
| 24i | “Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations” | “Enter attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.” |
| 24j | “Housing deduction from Form 2555” | “Enter the housing deduction from Form 2555.” |
| 24k | “Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041)” | “Enter excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041), box 11, code A.” |
Where each number comes from
The instructions send you to another form or publication for most of these lines rather than giving a formula. The housing deduction on line 24j comes from Form 2555. Jury duty pay has an income line too: Schedule 1 line 8h is captioned “Jury duty pay”, and that line is covered in Schedule 1 lines 8g to 8k. The rental of personal property and the Olympic medals have income lines too, covered in Schedule 1 lines 8l to 8p.
Line 24z
The form’s caption for the write-in line reads “Other adjustments. List type and amount:”. The instructions for the line say “Leave line 24z blank.”
Where it goes next
The form’s caption for line 25 reads “Total other adjustments. Add lines 24a through 24z.” Line 25 then feeds line 26, covered in Schedule 1 lines 25 and 26. The rest of the schedule is on the Schedule 1 (Form 1040) page, and the return it attaches to is explained on the Form 1040 page.
Edition and line numbers
This page reads the 2025 Schedule 1 (Form 1040) and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are the files 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 instructions booklet. Its line instructions sit inside the Form 1040 instructions, under the heading “Instructions for Schedule 1”. 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
- Entering something on line 24z. The instructions say “Leave line 24z blank.”
- Deducting jury duty pay you kept. The instruction for 24a covers pay you handed over: “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.”
- Deducting more attorney fees than the instructions allow on line 24h. The limit reads “but only to the extent of gross income from such actions”.
Related: Form 2555, Form 1040, 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.