Schedule 1-A explained: how to claim the new deductions
Schedule 1-A (Form 1040) is the new IRS form for the “additional deductions” created by the OBBBA. It covers tips, overtime, car loan interest and the senior deduction, and it calculates your income phase-outs. SALT is not on it — that goes on Schedule A.
| Key fact | 2026 rule |
|---|---|
| Covers | Tips, overtime, car loan interest, senior deduction |
| Does not cover | SALT (Schedule A) |
| Tax years | 2025–2028 |
| Itemizing required? | No |
| Attach to | Form 1040 |
Try the Schedule 1-A Estimator
What the form does
Schedule 1-A has a section for each deduction plus a way to figure your modified adjusted gross income for the phase-outs. The total goes onto your Form 1040 and lowers taxable income. You can take them with the standard deduction.
Stacking the deductions
The deductions are separate, so one household can use several. For example, a married couple with a tipped worker, a spouse earning overtime and one spouse aged 66 could claim three of them, each with its own cap and phase-out. Because all the phase-outs use MAGI, a high income reduces all of them together.
What to have ready
- Social Security numbers for every claimant
- Employer statements of tips and overtime
- Loan interest statement and VIN
- Dates of birth for the senior deduction
See the document checklist.
Estimate your total
Use our Schedule 1-A estimator to stack all four deductions and see combined savings.
Frequently asked questions
Is Schedule 1-A required?
If you claim any of the four deductions on it, yes.
Can I use it if I take the standard deduction?
Yes.
Where does SALT go?
On Schedule A, with your other itemized deductions.
Can I claim 2025 deductions if I already filed?
You may be able to amend your return. Check IRS guidance and consider a tax professional.
Overtime deduction · Tip deduction · Senior deduction · Schedule 1-A Estimator
This article is educational information, not tax advice. Rules can change and your situation may differ. Confirm details on IRS.gov or with a tax professional. Figures reflect law and IRS guidance as of 2026-10-21. See our methodology.