Form 1040 schedules are supplementary IRS documents used to report specific types of income, deductions, and credits that do not fit on the primary two-page tax return . For the 2025 tax year, these are divided into Numbered Schedules (1, 1-A, 2, and 3) for general adjustments and Lettered Schedules (A through SE) for specialized financial activities. IRS (.gov) Numbered Schedules: General Adjustments
Who files it: Anyone who paid a household employee (nanny, housekeeper, gardener, etc.) $2,700 or more in 2024 (threshold adjusts annually) or withheld Social Security/Medicare taxes. form 1040 schedules exclusive
Alternative Minimum Tax (AMT): Designed to ensure high earners pay a minimum amount of tax regardless of deductions. Form 1040 schedules are supplementary IRS documents used
Required if you owe Alternative Minimum Tax (AMT), self-employment tax, or household employment taxes. Schedule 3: Additional Credits and Payments Alternative Minimum Tax (AMT) : Designed to ensure