Schedule1ADesk / 2026 IRS Schedule 1-A (Form 1040) Calculator & PDF Worksheet

2026 IRS Schedule 1-A Calculator & Printable PDF Worksheet

Prepare your complete 2026 Schedule 1-A (Form 1040) Additional Deductions worksheet covering Part I (MAGI Phase-Out), Part II (Qualified Tips / W-2 Box 12 Code TP & Box 14b TTOC), Part III (Qualified FLSA 0.5x Overtime / W-2 Box 12 Code TT), Part IV (Passenger Vehicle Loan Interest / Form 1098-VLI), and Part V (Senior $6,000 Deduction).

Part I · Taxpayer Filing Status & Modified AGI (MAGI)
Printed on PDF worksheet header
Married couples must file jointly for Tips/OT
Form 1040 Line 11 before Schedule 1-A
Part III · No Tax on Overtime (W-2 Box 12 Code TT · FLSA 0.5x Half-Time Rule)

Only the FLSA-required 0.5x half-time premium for hours worked over 40 in a workweek qualifies (capped at $12,500 Single / $25,000 Married Filing Jointly). Regular straight-time (1.0x), double-time above 1.5x, and state daily overtime (under 40 hrs/wk) are excluded.

FLSA regular hourly rate
Weekly hours worked over 40
Full year = 52 weeks
Double-time (2.0x excess) or CA daily OT (≤40h/wk)
Leave 0 to calculate automatically from hourly rate above
Part II · No Tax on Tips (W-2 Box 12 Code TP & Box 14b TTOC Occupation Code)
Must be on IRS TD 10044 customary tipped list
Cash, card & tip-pool tips (Cap: $25,000)
Excluded by IRS TD 10044 (treated as regular wages)
Part IV · Passenger Vehicle Loan Interest (Form 1098-VLI & U.S. Assembly VIN)
1st digit 1, 4, 5 or 7 = U.S. Final Assembly
Enter a valid 17-character VIN (letters I, O, Q are not used in VINs).
From lender Form 1098-VLI (Cap: $10,000)
$6,000 enhanced deduction per senior
CPA / Tax Preparer Audit Stamp