IRS Form 1040 (Schedule 1) Spanish – If you’re preparing your U.S. federal tax return and need to report extra sources of income or claim specific adjustments, IRS Form 1040 Schedule 1 is essential. For Spanish-speaking taxpayers, the Spanish version—known as “Formulario 1040 Anexo 1 (sp): Ingreso Adicional y Ajustes al Ingreso”—makes the process more accessible. This comprehensive guide covers everything you need to know about the form, including its purpose, who should use it, line-by-line breakdowns, and how to download it. We’ll draw from official IRS resources to ensure accuracy for the 2025 tax year.
What Is IRS Form 1040 Schedule 1 Spanish?
IRS Form 1040 Schedule 1 (Spanish version) is an attachment to the main Form 1040, 1040-SR, or 1040-NR. It allows taxpayers to report additional income not listed on the primary form and claim adjustments that reduce your adjusted gross income (AGI). The Spanish edition translates the form into Spanish, helping non-English speakers navigate tax filing more easily.
Key features:
- Part I: Additional Income – Reports items like business profits, rental income, unemployment benefits, and gambling winnings.
- Part II: Adjustments to Income – Includes deductions such as educator expenses, student loan interest, and self-employment tax adjustments.
This form is crucial if your income sources extend beyond standard wages or if you qualify for certain deductions. Note that for 2025, there’s a new related form, Schedule 1-A, for additional deductions like qualified tips or senior enhancements, but this article focuses on Schedule 1.
Example of IRS Form 1040 Schedule 1 (English version shown; Spanish version has identical structure with translated text).
Who Needs to File Schedule 1 (Spanish Version)?
You must attach Schedule 1 to your Form 1040 if you have:
- Additional income sources, such as self-employment earnings, alimony received (from pre-2019 agreements), prizes, or taxable state tax refunds.
- Adjustments like health savings account (HSA) contributions, IRA deductions, or educator expenses.
If you’re filing jointly, include information for both spouses. Spanish-speaking filers can use this version for clarity, but the English and Spanish forms are functionally the same. Always check the IRS guidelines to confirm if it applies to your situation.
Step-by-Step Guide to Filling Out Schedule 1 Spanish
Based on the 2025 instructions, here’s a breakdown of the form. Refer to the official IRS instructions (Instrucciones para el Formulario 1040) for worksheets and details.
Part I: Ingreso Adicional (Additional Income)
This section totals extra income and transfers it to line 8 of Form 1040.
| Line | Description (Translated from Spanish Instructions) |
|---|---|
| 1 | Taxable refunds, credits, or offsets of state and local income taxes. Use Pub 525 worksheet. |
| 2a | Alimony received (from agreements dated Dec. 31, 2018, or earlier; not post-2018). |
| 3 | Business income or (loss). Attach Schedule C. |
| 4 | Other gains or (losses). Attach Form 4797 or 4684. |
| 5 | Rental real estate, royalties, partnerships, S corps, trusts, etc. Attach Schedule E. |
| 6 | Farm income or (loss). Attach Schedule F. |
| 7 | Unemployment compensation (from Form 1099-G; check if overpayment repaid). |
| 8 | Other income (e.g., gambling winnings, canceled debt, foreign earned income exclusion, jury duty pay, prizes, scholarships not on W-2, digital asset income). List types like 8a (NOL), 8b (gambling), etc. |
| 10 | Total additional income (add lines 1–9). Transfer to Form 1040, line 8. |
Tips: For Form 1099-K errors (e.g., personal gifts or loss sales), note amounts at the top. Do not report digital asset gains here; use Form 8949 and Schedule D.
Part II: Ajustes al Ingreso (Adjustments to Income)
These reduce your AGI; total transfers to Form 1040, line 10.
| Line | Description (Translated from Spanish Instructions) |
|---|---|
| 11 | Educator expenses (up to $300 per person; $600 joint). |
| 12 | Certain business expenses (Form 2106 for reservists, performers, officials). |
| 13 | HSA deductions (Form 8889). |
| 13a | Qualified business income deduction (Forms 8995/8995-A). |
| 13b | Additional deductions from Schedule 1-A (e.g., qualified tips, overtime, car loan interest, senior deduction). |
| 14 | Moving expenses for active-duty military (Form 3903). |
| 15 | Deductible part of self-employment tax (Schedule SE, line 13). |
| 16 | Self-employed SEP, SIMPLE, and qualified plans. |
| 17 | Self-employed health insurance deduction (use Form 7206 if needed). |
| 18 | Penalty on early withdrawal of savings. |
| 19a | Alimony paid (pre-2019 agreements; enter date in 19c). |
| 20 | IRA deductions (use worksheet; phase-outs based on AGI). |
| 21 | Student loan interest deduction (up to $2,500; phase-out starts at $85K single/$170K joint). |
| 24 | Other adjustments (e.g., Archer MSA, jury duty pay turned over). |
| 26 | Total adjustments (add lines 11–25). Transfer to Form 1040, line 10. |
Notes: Use worksheets for calculations like student loans or IRAs. These are “above-the-line” deductions, available even if you take the standard deduction.
How to Download and File the Spanish Version?
Download the latest PDF directly from the IRS: https://www.irs.gov/pub/irs-pdf/f1040s1s.pdf.
- File electronically via IRS Free File or tax software for faster processing.
- Mail if paper filing; include with your Form 1040.
- Deadline: Typically April 15, 2026, for 2025 taxes (extensions available).
Common FAQs About IRS Form 1040 Schedule 1 Spanish
Is the Spanish version different from the English one?
No, it’s a direct translation with the same lines and requirements.
What if I make a mistake on Schedule 1?
Amend with Form 1040-X. Double-check with IRS Pub 525 or a tax professional.
Do I need Schedule 1 if I have no additional income?
No, only attach if applicable.
Where can I find more help?
Visit IRS.gov for forms, instructions, or call 800-829-3676. For Spanish support, use IRS resources in español.
This guide is based on 2025 IRS updates. Always consult a tax advisor for personalized advice.