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Highlights of New Draft Schedule 1-A, Additional Deductions

Sep 18, 2025 · 1 min read

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The IRS has released a draft of Schedule 1-A, Additional Deductions, for the new deductions allowed under H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), is summarized below. This resource will help clarify questions that may arise related to these deductions.

Note that Schedule 1-A is in draft form at this time and is subject to change. The AICPA will provide updates as further guidance is published. In addition, state conformity will vary,

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