Build government systems on the law

Ground AI models in citable law

Power products on rules you don't rebuild

Simulate policy on real rules

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Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Open infrastructure for encoded law

General Instructions

Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.

Additional income is entered on Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.

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.

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