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us/form/irs/ty2025/i1040gi — Instructions for Form 1040 and Form 1040-SR (2025) · Axiom
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Instructions for Form 1040 and Form 1040-SR (2025)
Educator Expenses
Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
Health Savings Account (HSA) Deduction
Moving Expenses
Deductible Part of Self-Employment Tax
Self-Employed SEP, SIMPLE, and Qualified Plans
Self-Employed Health Insurance Deduction
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17
Penalty on Early Withdrawal of Savings
Line 19a
Line 19c
IRA Deduction
Married persons filing separately.
IRA Deduction Worksheet—Schedule 1, Line 20
IRA Deduction Worksheet—Continued
Student Loan Interest Deduction
Student Loan Interest Deduction Worksheet—Schedule 1, Line 21
Line 22
Archer MSA Deduction
Line 24a
Line 24b
Line 24c
Line 24d
Line 24e
Line 24f
Line 24g
Line 24h
Line 24i
Line 24j
Line 24k
Line 24z
General Instructions
Part I Modified Adjusted Gross Income (MAGI) Amount
Part II No Tax on Tips
Qualified Tips
Qualified Tips From More Than One Employer Worksheet — Keep for Your Records
Net income limitation.
Multiple Trades or Businesses Worksheet — Keep for Your Records
Part III No Tax on Overtime
Qualified Overtime Compensation From More Than One Employer Worksheet — Keep for Your Records
Qualified Overtime Compensation From More Than One Payor Worksheet — Keep for Your Records
Part IV No Tax on Car Loan Interest
Change in obligor by reason of previous obligor’s death.
Loan amount.
Refinanced loan.
Part V Enhanced Deduction for Seniors
General Instructions
Additions to Tax
Alternative Minimum Tax (AMT)
Self-employment Tax
Unreported Social Security and Medicare Tax From Form 4137
Uncollected Social Security and Medicare Tax From Form 8919
Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
Household Employment Taxes
Reserved for Future Use
Additional Medicare Tax
Net Investment Income Tax
Line 13
Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares
Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000
Recapture of Low-Income Housing Credit
Other Additional Taxes
Recapture of Net EPE From Form 4255
General Instructions
Foreign Tax Credit
Credit for Child and Dependent Care Expenses
Education Credits
Retirement Savings Contributions Credit (Saver’s Credit)
Residential Energy Credits
Other Nonrefundable Credits
Note.
Net Premium Tax Credit
Amount Paid With Request for Extension To File
Excess Social Security and Tier 1 RRTA Tax Withheld
Credit for Federal Tax on Fuels
Line 13b
Line 13c
Line 13d
Line 13z
Tax Topics
List of Tax Topics
IRS help available
IRS procedures
Collection
Alternative filing methods
General information
Which forms to file
Types of income
Adjustments to income
Itemized deductions
Tax computation
Tax credits
IRS notices
Basis of assets, depreciation, and sale of assets
Employer tax information
Electronic media filers—1099 series and related information returns
Tax information for U.S. resident aliens and citizens living abroad
Tax information for residents of Puerto Rico
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
We Welcome Comments on Forms
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