Updated October 17, 2026. Quick answer: Lines 25 and 26 are totals, not entries from a statement. Line 25 adds lines 24a through 24z. Line 26 adds lines 11 through 23 and line 25, and that is your adjustments to income, which you enter on line 10 of Form 1040.
What lines 25 and 26 ask for
The caption for line 25 reads “Total other adjustments. Add lines 24a through 24z.”. The caption for line 26 reads “Add lines 11 through 23 and 25. These are your adjustments to income.” Nothing is copied from a W-2 or a 1099 on these two lines. You add numbers you already entered above them in Part II of the schedule.
Where the number comes from
Line 26 is built from the lines in Part II, each with its own caption on the form. The table lists them, and it does not list line 24 itself, because line 25 stands in for it.
| Line | Caption on Schedule 1 |
|---|---|
| 11 | “Educator expenses” |
| 12 | “Certain business expenses of reservists, performing artists, and fee-basis government officials” |
| 13 | “Health savings account deduction” |
| 14 | “Moving expenses for members of the Armed Forces” |
| 15 | “Deductible part of self-employment tax” |
| 16 | “Self-employed SEP, SIMPLE, and qualified plans” |
| 17 | “Self-employed health insurance deduction” |
| 18 | “Penalty on early withdrawal of savings” |
| 19a | “Alimony paid” |
| 20 | “IRA deduction” |
| 21 | “Student loan interest deduction” |
| 22 | “Reserved for future use” |
| 23 | “Archer MSA deduction” |
| 25 | “Total other adjustments” |
Lines 19b and 19c hold the recipient’s SSN and the agreement date. The lines are covered in line 11, lines 12 to 14, lines 15 and 16, line 17, lines 18 and 19, line 20, lines 21 to 23 and line 24.
A labelled illustration of the arithmetic
An illustration, not an IRS example, of what the captions say, computed from made up numbers: suppose line 24a is $150 and line 24d is $400 (nothing on the other 24 lines). Line 25 adds lines 24a through 24z, so it is $150 plus $400 for a total of $550 on line 25. In the same made up illustration, not an IRS example, suppose line 15 is $1,000 and line 20 is $2,000 (nothing on the other lines). Line 26 adds lines 11 through 23 and line 25, so it is $1,000 plus $2,000 plus $550 for $3,550. The figures are made up to show the arithmetic only.
Where it goes next
The Form 1040 instructions state it directly: “Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.” The instructions for Form 1040 line 10 say “Enter any adjustments to income from Schedule 1, line 26, on line 10.”
Part I works the same way on the income side. The instructions say “The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.” That total is covered in Schedule 1 lines 9 and 10. The rest of the return is on the Form 1040 page, and the schedule as a whole is on the Schedule 1 (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
- Adding the individual 24 lines into line 26 as well as line 25. Line 26 says “Add lines 11 through 23 and 25.”, and line 25 already says “Add lines 24a through 24z.”
- Entering line 26 in the wrong place on Form 1040. The instructions say “The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.”
- Confusing line 26 with line 10 of Schedule 1. The instructions say “The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.” That is the income side, and line 26 is the adjustments side.
Related: Form 1040, Schedule 1 (Form 1040), and Form 1040-SR.
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.