Schedule 1-A Estimator (2026)
The four new OBBBA deductions stack on Schedule 1-A. Enter what applies to you and see your combined deduction and estimated tax savings in one place.
Stack your deductions
Results update instantlyFiling status
One MAGI drives the phase-out for all four deductions.
People 65 or older on this return
Your combined 2026 Schedule 1-A deductions
$0
Estimated combined tax savings: $0 · taxed in the 22% bracket
| No Tax on Overtime | $0 |
| No Tax on Tips | $0 |
| Auto Loan Interest | $0 |
| Senior Deduction | $0 |
| Combined deduction | $0 |
Formula: sum of the four Schedule 1-A deductions after each cap and phase-out; savings = combined deduction × marginal rate. The SALT cap is excluded — it requires itemizing on Schedule A.
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How Schedule 1-A works
Starting with tax year 2025, the new OBBBA deductions are reported together on Schedule 1-A: qualified overtime premium, qualified tips, auto loan interest, and the senior deduction. Each has its own cap and income phase-out, calculated independently.
All four are “below-the-line” style deductions you can claim without itemizing — they stack on top of the standard deduction and reduce the income the IRS taxes.
Because each phase-out uses the same MAGI, one income number drives everything: enter it once above and the estimator applies every threshold automatically.
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Frequently asked questions
What is Schedule 1-A?
Schedule 1-A is the new form where the OBBBA below-the-line deductions — overtime, tips, auto loan interest, and the senior deduction — are reported, starting with tax year 2025.
Can I claim more than one of these deductions?
Yes. The overtime, tip, auto loan interest, and senior deductions each have their own caps and phase-outs, and they stack on the same return.
Do these deductions stack with the standard deduction?
Yes. All four are claimed whether or not you itemize, on top of the standard deduction.
Is the SALT cap part of Schedule 1-A?
No. SALT is an itemized deduction on Schedule A. It’s excluded here because it requires itemizing, while the Schedule 1-A deductions do not.
How accurate is the combined savings estimate?
It applies your estimated marginal bracket to the stacked deductions. Real returns interact with credits and other adjustments, so treat it as a close estimate.