Updated October 17, 2026. Quick answer: Line 8t is a pension or annuity from a nonqualified deferred compensation plan, line 8u is wages earned while incarcerated, line 8v is ordinary income from digital assets not reported elsewhere, and line 8z is other taxable income you list by type and amount. The number comes from the statement you received or from your own records.
Read box by box from the IRS form text: Form W-2G boxes 2, 3, 5, 6, 8 and 10 and Form W-2G poker tournament winnings.
What lines 8t to 8z ask for
On Schedule 1 (Form 1040) the captions read “Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan”, “Wages earned while incarcerated”, “Digital assets received as ordinary income not reported elsewhere” and “Other income. List type and amount:”. They are lines 8t, 8u, 8v and 8z.
Line 8t: deferred compensation pension or annuity
The instruction reads “Enter the amount that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 457 plan.” It tells you where to look: “This may be shown in box 11 of Form W-2.” And if the box is empty: “If you received such an amount but box 11 is blank, contact your employer or the payer for the amount received.” A related statement is covered on the page for 1099-MISC boxes 12 and 15.
Line 8u: wages earned while incarcerated
The instruction reads “Enter the amount that you received for services performed while an inmate in a penal institution.” It also says “You may receive Form(s) W-2 or Form(s) 1099.”
Line 8v: digital assets
The instruction says “report this income on line 8v” for ordinary income in connection with digital assets, and it defines the case: “If, in 2025, you received ordinary income in connection with digital assets that isn’t reported elsewhere on your return”. The examples it gives are “income from forks, staking, or mining”, and the instruction separates them from “capital gain or loss reported on Form 8949 and Schedule D”. See the Schedule D page for that side.
Two more rules appear: “Don’t report a gift or inheritance of digital assets on line 8v.” and “If you used a broker to effect the sale of a digital asset, your broker should send you Form 1099-DA.” The page on Form 1099-DA boxes covers that statement. The instructions add that “You must answer the digital asset question on Form 1040 whether or not you received a Form 1099-DA.”
Line 8z: other income
The instruction reads “Use line 8z to report any taxable income not reported elsewhere on your return or other schedules.” It tells you how to complete the line: “List the type and amount of income.” and “If necessary, include a statement showing the required information.”
The instructions list examples of income to report here. Several are: “Reimbursements or other amounts received for items deducted in an earlier year”; “Reemployment trade adjustment assistance (RTAA) payments.” with the note “These payments should be shown in box 5 of Form 1099-G.”; “Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.”; and “Taxable part of disaster relief payments.” Taxable distributions from a Coverdell education savings account or a qualified tuition program are also listed.
The instructions also say what not to put here: “Don’t report any nontaxable income on line 8z.” Examples of nontaxable income include “Child support.” and “Gifts and bequests.”
Where the number comes from
Line 8t comes from your W-2 or the payer. Line 8u comes from your Form W-2 or Form 1099. Line 8v comes from your own records of the digital assets you received, and a Form 1099-DA if you got one. Line 8z comes from whatever statement or records support the item you list.
Where it goes next
Lines 8t, 8u, 8v and 8z are the last entries in the other income list. The schedule then totals the other income lines. The caption for line 9 reads “Total other income. Add lines 8a through 8z.”. Line 10 then combines the pieces: “Combine lines 1 through 7 and 9. This is your additional income.” The same caption tells you where the result goes: “Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8”. The two totals are explained on the page for lines 9 and 10.
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’s heading reads “Attach to Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the schedule in front of you 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
- Reporting a gift of digital assets on line 8v. The instruction says “Don’t report a gift or inheritance of digital assets on line 8v.”
- Leaving line 8z with an amount but no description. The instruction says to “List the type and amount of income.”
- Putting child support on line 8z. The instruction says “Don’t report any nontaxable income on line 8z.” and lists “Child support.” as nontaxable.
Related: 1099-MISC boxes 12 and 15, Form 1099-DA boxes, Schedule D, 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.