About Form 1040, U.S. Individual Income Tax Return

Form 1040 is used by U.S. taxpayers to file an annual income tax return.


Current Revision

 

Below is a general guide to what Schedule(s) you will need to file. (See the instructions for Form 1040 for more information on the numbered schedules.) For Schedule A and the other lettered schedules, see Schedules for Form 1040.

IF YOU... THEN USE
Have additional income, such as unemployment compensation, prize or award money, gambling winnings. Have any deductions to claim, such as student loan interest deduction, self-employment tax, educator expenses. Schedule 1 PDF
Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts, AMT, or need to make an excess advance premium tax credit repayment. Schedule 2 PDF
Can claim any credit that you didn't claim on Form 1040 or 1040-SR, such as the foreign tax credit, education credits, general business credit. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld. Schedule 3  PDF

Recent Developments

Using a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) When Filing Your Tax Return -- 25 JUNE-2021

Unemployment Exclusion Update for married taxpayers living in a community property state -- 24-MAY-2021

Tax Treatment of Unemployment Benefits

Form 1040, 1040-SR, or 1040-NR, line 3a, Qualified dividends -- 06-APR-2021

Filing Extension and Other Relief for Form 1040 Filers PDF

Face masks and other personal protective equipment to prevent the spread of COVID-19 are tax deductible

IRS Statement - American Rescue Plan Act of 2021

New Exclusion of up to $10,200 of Unemployment Compensation -- 24-MAR-2021

Health Insurance Special Enrollment Period Through May 15, 2021 -- 08-MAR-2021

Reporting the Credits for Qualified Sick and Family Leave Wages in Gross Income -- 01-MAR-2021

Correction to the Instructions for Forms 1040 and 1040-SR -- 08-FEB-2021

Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019 --10-JUL-2020

Limitation on business losses for certain taxpayers repealed for 2018, 2019, and 2020 --19-MAY-2020

Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020

Micro-Captive Arrangements -- 23-MAR-2020

Reporting Related to IRC Section 965 on 2017 Returns –- 08-MAR-2018


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