IRS Form 1040: U.S. Individual Income Tax Return
Form 1040 is the yearly federal income tax return that U.S. individuals file. It reports your income, adjustments, deductions, credits and payments for the year, and shows whether you get a refund or owe a balance. Many IRS letters refer back to the Form 1040 you filed for a specific tax year.
What this form is for
It is the main form for reporting a person's income tax for one year. Schedules such as Schedule 1, Schedule C and Schedule SE attach to it when extra income, business results or other items need their own lines.
When people usually use it
Most people file it once a year. It also comes up when a letter asks about a return the IRS says it did not receive, or when the IRS changes a number on the return you sent.
What to have ready
- Your W-2 and 1099 forms for the year
- Last year's return, if you have it
- Records of payments you already made
- The IRS letter, if a notice prompted this
Notices that mention it
- IRS Notice CP59: No record of your tax return
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP11: Changes to your return: you owe
- IRS Notice CP12: Changes to your return: refund changed
- IRS Notice CP14: Balance due
Related forms
- Form 1040-X: Amended U.S. Individual Income Tax Return
- Form 1040-ES: Estimated Tax for Individuals
- Form 4868: Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
- Schedule 1: Additional Income and Adjustments to Income
- Schedule C: Profit or Loss from Business (Sole Proprietorship)
Read the IRS page
IRS.gov page for Form 1040 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 1040?
Form 1040 is the yearly federal income tax return that U.S. individuals file. It reports your income, adjustments, deductions, credits and payments for the year, and shows whether you get a refund or owe a balance. Many IRS letters refer back to the Form 1040 you filed for a specific tax year.
Where do I get Form 1040?
Get it from IRS.gov. The IRS page for Form 1040, https://www.irs.gov/forms-pubs/about-form-1040, has the latest revision, the instructions and any recent changes.
Do I need to file Form 1040?
That depends on your own facts. The instructions on IRS.gov explain who uses Form 1040, and any IRS letter you got may say what it needs from you. This is not tax advice.
What should I have ready for Form 1040?
Gather: your w-2 and 1099 forms for the year; last year's return, if you have it; records of payments you already made; the irs letter, if a notice prompted this. The instructions on IRS.gov list everything the form asks for.
If you have an IRS letter
The OweRight iPhone app reads your letter and explains what it says in plain English. Join early access and we will let you know when it is available.
OweRight is not the IRS and does not give tax or legal advice.