General Instructions

Official source

Use Schedule 1-A to report additional deductions that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR. You can claim these deductions whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR).

These additional deductions are deductions for qualified tips, qualified overtime compensation, no tax on car loan interest, and the enhanced deduction for seniors. The amount on line 38 of Schedule 1-A is entered on Form 1040 or 1040-SR, line 13b, and on Form 1040-NR, line 13c.

If you are filing a tax return on Form 1041 for an estate or trust and intend to claim the deduction for car loan interest, see the “No Tax on Car Loan Interest” worksheet in the Instructions for Form 1041.

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General Instructions

Official source

Use Schedule 1-A to report additional deductions that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR. You can claim these deductions whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR).

These additional deductions are deductions for qualified tips, qualified overtime compensation, no tax on car loan interest, and the enhanced deduction for seniors. The amount on line 38 of Schedule 1-A is entered on Form 1040 or 1040-SR, line 13b, and on Form 1040-NR, line 13c.

If you are filing a tax return on Form 1041 for an estate or trust and intend to claim the deduction for car loan interest, see the “No Tax on Car Loan Interest” worksheet in the Instructions for Form 1041.