Schedule 1 (Form 1040) — Additional Income and Adjustments to Income

This skill produces an audit-grade draft of Schedule 1 from the user's income sources, adjustments, and supporting forms. It walks through the form line by line, applies IRS rules at each line, validates the result, and emits a deliverable the user can transcribe to a paper or e-file form with confidence.

Schedule 1 is mostly mechanical aggregation: amounts that originate on other schedules (C, E, F, SE) and forms (8889, 1098-E, 1099-G) get summed in two places — Line 10 (additional income) and Line 26 (adjustments). The judgment is in whether an item belongs here at all and which sub-line it goes on. This skill optimizes for the latter — the agent should ask, not guess.

Companion guide for end users: Schedule 1 (Form 1040) 2026: Additional Income & Adjustments Guide on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

When to invoke

Engage this skill when any of the following is true:

• The user explicitly mentions Schedule 1, "Schedule 1 form 1040", "additional income", or "above-the-line deduction"
• The user describes income that's not W-2 wages, ordinary interest, or dividends: 1099-G unemployment, 1099-K (personal), prize money, jury duty, hobby income, gambling winnings, alimony received, cancellation of debt, digital assets received as ordinary income
• The user describes an above-the-line adjustment: student loan interest paid (1098-E), HSA contribution (Form 8889), self-employed health insurance, SEP-IRA / SIMPLE / solo 401(k) contribution, half of SE tax, alimony paid (pre-2019 decree), educator expenses
• The user has filed Schedule C, E, F, or SE and needs to know where the result flows (answer: Schedule 1 Lines 3, 5, 6, and 15 respectively)
• The user received a 1099-K and isn't sure if/where to report it