Filing Forms

The Form 1040 is the primary document used by taxpayers to file their annual federal income tax return. It allows taxpayers to report their income, claim deductions and credits, and calculate the amount of tax owed or the refund they are due.

Depending on the type of income or deductions reported, additional forms — known as schedules — may need to be attached to provide supporting details.

Current Variations of Form 1040

The IRS now offers four main variations of Form 1040. Note that Form 1040A and 1040EZ are no longer in use.

1. Form 1040

• • This is the standard form used by the majority of taxpayers.
  • It allows for reporting all types of income, claiming deductions and credits, and calculating taxes owed or refunds.

1. Form 1040-SR

• • Designed specifically for senior taxpayers (age 65 and older).
  • Nearly identical to Form 1040, but features a larger font and includes a standard deduction chart for easier use.

1. Form 1040-NR

• • Intended for nonresident aliens who do not hold a U.S. green card.
  • This version is longer and more detailed than the standard 1040 due to additional reporting requirements.

1. Form 1040-X

• • Used to amend a previously filed Form 1040.
  • Taxpayers complete this form if they need to correct income, deductions, credits, or filing status.

By understanding which form applies to each taxpayer, tax preparers can ensure accurate reporting, compliance with IRS rules, and smooth processing of returns.