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Screen OtherAdj - Other Adjustments (1040)
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Overview
Use this screen to enter other adjustments to complete Page 1 of the return.
Form 1040 Schedule 1 Adjustments
Use this section to enter other income adjustments that transfer to Page 1 of the 1040 return.
Alimony paid
Use this statement to enter recipient information for whom the taxpayer or spouse paid alimony to in
2025
. Certain states require address information. For more information, access the input screen help for the state application by using F1 from within a state input screen.Note that if you made payments to or for your spouse or former spouse under a divorce or separation agreement entered into on or before December 31, 2018, you may be able to take this deduction. You can't take a deduction for alimony payments you made to or for your spouse if you entered into your divorce or separation agreement after December 31, 2018, or if you entered into the agreement on or before December 31, 2018, and the agreement was changed after December 31, 2018, to provide expressly that alimony received is not included in your former spouse's income.
note
When the
Require a password to display SSNs
checkbox is marked in the Setup
, Security
, Security Configuration
tab, the Social Security number will display as ###-##-####
. Educator expenses
Enter the amount of qualified educator expenses paid, less any of these items, in this statement. Amounts entered in the window (up to the limit) will transfer to Form 1040, line 23. An eligible educator may deduct up to $250 of qualified expenses paid during the current year. If the taxpayer and the spouse are filing jointly and both are eligible educators, the maximum deduction is $500. However, neither spouse may deduct more than $250 of eligible expenses. Note that the application doesn't automatically reduce qualified educator expenses by the items listed in the instructions.
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- Amounts entered over the limit will transfer to Schedule A, line 21.
- An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Qualified expenses include ordinary and necessary expenses paid for books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.
Other adjustments
Enter any other adjustments in the statement provided. The other adjustment amounts are added to line 36 of the 1040 return and to the line 36 statement. A custom fieldview is available in the attached statement.
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- Electronic filing: If you're filing this return electronically and you selectedJury Payin theOther adjustmentsfield in the OtherAdj screen,Jury Paymust be selected in theOther incomefield in the Income screen or theFederal codefield in the 1099M screen. For details, refer to the General and input screen-specific topics that discuss data entry for electronic returns.
- The IRS only accepts certain descriptions for other adjustments on 1040 Page 1 for electronic filing. A diagnostic is generated if you enter an unacceptable description in theOther Adjustmentsstatement in the OtherAdj screen. Limit your entries to those listed in the following table.
- Self-employed minister contributions to a 403(b) plan should be entered in the Clergy screen.
Code | Description |
|---|---|
JURY PAY | Jury duty pay given to employer |
RFST | Reforestation amortization |
SUB-PAY TRA | Repayment of Sub-Pay |
403(b) | 403(b) Certain chaplain contributions |
UDC | Unlawful discrimination claims |
WBF | Whistleblower fees |
Schedule 1-A Additional Deductions
For tax year 2025, Form W-2, Form 1099-NEC, Form 1099-MISC, and Form 1099-K were not updated to identify tips that may qualify for this deduction separately.
For tax year 2025, employers and other payers are not required to report qualified overtime compensation separately on Forms W-2, 1099-NEC, and 1099-MISC.
Qualified tips (TTOC) from wages for no tax on tips deduction
Enter qualified tips in the statement window.
Qualified tips must be in a tipped occupation recognized by the IRS and the tips must be reported on Form W-2, 1099, or Form 4137.
Occupations that customarily and regularly received tips on or before December 31, 2024. For a tip to be a qualified tip, it must have been paid to you while you were working in an occupation that customarily and regularly received tips on or before December 31, 2024. The list of occupations that customarily and regularly received tips on or before December 31, 2024, provides for each occupation a numeric Treasury Tipped Occupation Code (TTOC), an occupation title, a description of the types of services performed by individuals working in the occupation, illustrative examples of specific occupations that would be included, and the Standard Occupation Classification (SOC) system codes that related to the occupation. The full list of occupations, including the TTOC, occupation title, occupation description, illustrative examples, and SOC codes can be found at IRS.gov/ TippedOccupations.
Determining the amount of qualified tips received by a non-employee for 2025. Because no changes have been made to Form 1099-NEC, Form 1099-MISC, or Form 1099-K for 2025, a separate accounting for cash tips received by you as a non-employee won’t appear on these Forms. For 2025, the separate accounting requirement is treated as satisfied if your qualified tips are included in the total amount of compensation, income, or payments reported to you on one or more of these Forms. For 2026, these Forms will be updated to provide for a separate accounting for cash tips received by you as a non-employee.
- In the statement column, select the W-2 that has tip income. The unit column and the Employer column will be updated automatically.
- Select the TTOC from the view in the TTOC column.
- Enter the amount of qualified tips for each employer.
Qualified tips (TTOC) from a trade or business for no tax on tips deduction
Enter qualified tips in the statement window.
Qualified tips must be in a tipped occupation recognized by the IRS and the tips must be reported on Form W-2, 1099, or Form 4137.
Qualified overtime compensation for no tax on overtime deduction
Use this statement to enter qualified overtime compensation.
Determining the amount of qualified overtime compensation for 2025
Forms W-2, 1099-NEC, and 1099-MISC haven't been updated to separately account for qualified overtime compensation. As a result, qualified overtime may not be shown separately on your form. However, some employers choose to report it on Form W-2, box 14.
Qualified overtime compensation includes only the overtime premium portion. It doesn't include regular pay.
New car loan interest paid/accrued on a qualifying U.S. assembled vehicle for no tax on car loan deduction
A qualified vehicle loan must be for a personal-use vehicle and meet IRS criteria. Only the interest can be deducted and not the principal of the loan.
Use the attached statement to enter new car loan interest paid/accrued on a qualifying U.S. assembled vehicle for no tax on car loan deduction in the statement for new car loan interest paid/accrued on a qualifying U.S. assembled vehicle for no tax on car loan deduction statement on the OtherAdj screen in the 1040 Adjustments folder.