Farm CPA Report

Farm CPA Report

Schedule 1-A Draft is Released

The IRS released the draft of Schedule 1-A to report certain deductions

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Paul Neiffer
Sep 17, 2025
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Photo by KADM Creations on Unsplash

As expected, the IRS has released the draft of Schedule 1-A to report certain new tax deductions under OBBBA. The Schedule is used to report the following deductions:

  • No tax on certain tips,

  • No tax on certain overtime compensation,

  • No tax on car loan interest (this is what the IRS calls it which does not make sense), and

  • Enhanced deduction for seniors

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