11b — AGI Carried Forward Updated for tax year 2025

What this line means

Your adjusted gross income carried forward from line 11a on page 1 to page 2 of the 1040. This is the same number — it simply bridges the two pages of the form. On page 2, the return starts subtracting deductions from your AGI to arrive at taxable income.

Does this apply to you?

• Every filer completes this line — it is a direct copy of line 11a
• Tax software fills this in automatically
• Paper filers need to manually carry the number from page 1 to page 2

Easy to overlook

This line exists only because the form spans two pages There is no calculation here. Line 11b is identical to line 11a. The IRS splits the 1040 across two pages, and this line ensures the number carries correctly. If you are using tax software, you will never even notice this line exists. ¹ [SOURCE: IRS Form 1040 instructions — Line 11b]

Paper filers sometimes copy the wrong number When filling out the 1040 by hand, filers occasionally copy line 9 (total income) or line 10 (adjustments) instead of line 11a (AGI). This cascading error throws off every calculation on page 2 — deductions, taxable income, and the final tax amount. ² [SOURCE: General filing pattern — page 2 transcription errors]

Watch out for this

Transcription errors when transferring from page 1 to page 2 on paper returns. If the number on line 11b does not match line 11a, every subsequent line on the return is wrong. The IRS catches these mismatches and corrects them, but processing delays your refund.

Related lines on your return

• Line 11a — Form 1040 — Adjusted gross income; the source of this number
• Line 12e — Form 1040 — Standard or itemized deduction; subtracted from 11b
• Line 15 — Form 1040 — Taxable income; the result after deductions are applied to 11b