2025 1040 Schedule 1. The federal income tax has seven tax rates in 2025: When filing tax returns in 2025, marginal tax rates for 2025 apply.

The reforms created a mandate that all taxpayers use. Form 1040 schedule 1 is the place to report types of income not included on form 1040, including taxable refunds of state and local income taxes, alimony received, income or loss from a business;