1h — Other Earned Income Updated for tax year 2025

What this line means

Earned income that does not fit on any other line 1 sub-line. This is a catch-all for taxable earned income not reported on a W-2 and not classified as self-employment income on Schedule C. Common examples include taxable scholarships and fellowship grants used for non-tuition expenses, and disability retirement payments received before minimum retirement age.

Does this apply to you?

• You received a scholarship or fellowship and used part of it for room, board, or personal expenses
• You are under minimum retirement age and received disability retirement payments
• You earned income from a source that does not fit on lines 1a through 1g
• You received jury duty pay or non-W-2 earned income that is not self-employment

Easy to overlook

Taxable scholarship income goes here, not on line 8 If you received a scholarship that covered tuition, that portion is tax-free. But any amount used for room, board, travel, or other non-qualified education expenses is taxable earned income. Students often report this on the wrong line or miss it entirely. The taxable portion goes on line 1h because it is earned income, which also makes it eligible for the Earned Income Credit. ¹ [SOURCE: IRS Publication 525 — Taxable and Nontaxable Income]

Disability retirement before minimum retirement age If you retired on disability and have not yet reached the minimum retirement age for your employer’s plan, those payments are treated as earned income — not pension income. Once you reach minimum retirement age, the same payments shift to lines 5a/5b as pension income. The classification change affects which credits you qualify for. ² [SOURCE: General filing pattern — unreported scholarship and fellowship income]

Watch out for this

Confusing earned income with other income. Line 1h is specifically for earned income — income from personal services or labor. Investment income, rental income, and alimony go elsewhere. Putting non-earned income here can incorrectly inflate your earned income total and affect credits like the Earned Income Credit that depend on earned income being accurate.

Related lines on your return

• Line 1z — Form 1040 — Total wages; line 1h is included in this total
• Line 8 — Form 1040 — Additional income from Schedule 1; non-earned other income goes here instead
• Line 27a — Form 1040 — Earned Income Credit; line 1h income counts toward EIC eligibility