The IRS 1040 form is the standard individual income tax return used by U.S. taxpayers to report their annual income and calculate their tax liability. This form is essential for ensuring compliance with federal tax laws and allows individuals to claim deductions and credits. To get started on your tax return, click the button below.
The IRS 1040 form serves as a crucial document for individual taxpayers in the United States, playing a central role in the annual tax filing process. This form allows individuals to report their income, claim deductions, and calculate their tax liability. It accommodates various sources of income, including wages, dividends, and interest, ensuring that taxpayers can provide a comprehensive overview of their financial situation. Additionally, the 1040 form offers space for various tax credits and adjustments that can reduce overall tax obligations. Taxpayers can also choose between standard and itemized deductions, which can significantly impact the amount of tax owed or refunded. Furthermore, the form comes in different variations, such as the 1040-SR for seniors and the 1040-NR for non-resident aliens, catering to the diverse needs of the taxpayer population. Understanding the intricacies of the 1040 form is essential, as it not only influences individual financial health but also impacts broader economic conditions through tax revenue collection.
Form1040
Department of the Treasury—Internal Revenue Service
2025
U.S. Individual Income Tax Return
OMB No. 1545-0074
IRS Use Only—Do not write or staple in this space.
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
See separate instructions.
Filed pursuant to section 301.9100-2
Combat zone
Deceased
MM / DD
/ YYYY
Spouse
MM /
DD / YYYY
Other
Your first name and middle initial
Last name
Your social security number
If joint return, spouse’s first name and middle initial
Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Check here if your main home, and your
spouse’s if filing a joint return, was in
the U.S. for more than half of 2025.
City, town, or post office. If you have a foreign address, also complete spaces below.
State
ZIP code
Presidential Election Campaign
Check here if you, or your spouse
if filing jointly, want $3 to go to
Foreign country name
Foreign province/state/county
Foreign postal code
this fund. Checking a box below
will not change your tax or refund.
You
Filing Status
Single
Head of household (HOH)
Check only
Married filing jointly (even if only one had income)
Qualifying surviving spouse (QSS)
If you checked the HOH or QSS box, enter the child’s name
one box.
Married filing separately (MFS). Enter spouse’s SSN above
and full name here:
if the qualifying person is a child but not your dependent:
If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required):
Digital Assets
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
Yes
No
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . .
Dependents
(see instructions)
If more than four dependents, see instructions and check here . .
Dependent 1
Dependent 2
Dependent 3
Dependent 4
(1)First name
(2)Last name
(3) SSN
(4)Relationship
(5)
Check if lived
(a)
with you more
(b)
And in the U.S.
than half of 2025
(6)
Check if
Full-time
Permanently
student
and totally
disabled
(7)
Credits
Child tax
Credit for
credit
other
dependents
Check if your filing status is MFS or HOH and you lived apart from your spouse for the last 6 months of 2025, or you are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse at the end of 2025.
Income
1a
Total amount from Form(s) W-2, box 1 (see instructions)
. . . .
.
Attach Form(s)
b
Household employee wages not reported on Form(s) W-2
1b
c
1c
W-2 here. Also
Tip income not reported on line 1a (see instructions)
attach Forms
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . .
1d
W-2G and
1099-R if tax
e
Taxable dependent care benefits from Form 2441, line 26
. . . . . . .
1e
was withheld.
f
Employer-provided adoption benefits from Form 8839, line 31
1f
If you did not
g
Wages from Form 8919, line 6
1g
get a Form
W-2, see
h
Other earned income (see instructions). Enter type and amount:
1h
instructions.
i
Nontaxable combat pay election (see instructions) . . .
1i
z
Add lines 1a through 1h
. . . . . . . . . . . . . . . . .
1z
Attach Sch. B
2a
Tax-exempt interest . .
b Taxable interest
2b
if required.
3a
Qualified dividends . .
b Ordinary dividends
3b
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions . . .
b Taxable amount .
4b
Check if (see instructions)
Rollover
QCD
3
5a
Pensions and annuities .
5b
PSO
6a
Social security benefits .
6b
If you elect to use the lump-sum election method, check here (see instructions)
If you are married filing separately and lived apart from your spouse the entire year (see inst.), check here
7a
Capital gain or (loss). Attach Schedule D if required
. . . . . . . . .
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1, line 10
9
Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8. This is your total income . . . .
10
Adjustments to income from Schedule 1, line 26
11a
Subtract line 10 from line 9. This is your adjusted gross income
. . . . .
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11320B
Form
1040
(2025) Created 9/5/25
Filling out the IRS 1040 form is an essential step in the tax filing process for individuals in the United States. After completing the form, you will be able to calculate your tax liability or refund for the year. Here are the steps to guide you through filling out the form:
What is the IRS 1040 form?
The IRS 1040 form is the standard individual income tax return form used by U.S. taxpayers to report their annual income. This form allows individuals to calculate their tax liability, claim tax credits, and determine if they owe additional taxes or are due a refund. It is essential for all taxpayers to file this form accurately and on time to comply with federal tax laws.
Who needs to file a 1040 form?
Generally, any U.S. citizen or resident who earns income must file a 1040 form. This includes employees, self-employed individuals, and those receiving various types of income such as rental income, dividends, or interest. Specific income thresholds apply, and certain exceptions may exist for dependents. It is advisable to review the IRS guidelines or consult a tax professional to determine individual filing requirements.
What information is required to complete the 1040 form?
To complete the 1040 form, taxpayers need personal information, including their Social Security number, filing status, and information about dependents. Additionally, income details from various sources such as W-2 forms from employers, 1099 forms for freelance work, and documentation for other income types are necessary. Taxpayers should also gather information on deductions and credits they may qualify for, such as mortgage interest or educational expenses.
When is the deadline to file the 1040 form?
The deadline to file the IRS 1040 form is typically April 15th of each year. If this date falls on a weekend or holiday, the deadline may be extended to the next business day. Taxpayers who need additional time can file for an extension, which allows them to submit their return by October 15th. However, it is important to note that an extension to file does not extend the time to pay any taxes owed.
Filling out the IRS 1040 form can be daunting. Many individuals make mistakes that can lead to delays or even penalties. One common error is not using the correct filing status. Choosing the wrong status can affect tax rates and eligibility for certain credits. Review the options carefully to ensure you select the most beneficial status for your situation.
Another frequent mistake is failing to report all sources of income. This includes wages, freelance work, and investment income. The IRS receives copies of your income statements, so any discrepancies can trigger an audit. Always double-check your income entries to avoid issues.
Many taxpayers also overlook deductions and credits they qualify for. For instance, educational expenses or medical costs can provide significant tax relief. Not taking advantage of these can result in paying more tax than necessary. Research available deductions and credits thoroughly before submitting your form.
Incorrectly calculating tax liability is another common error. Mistakes in math can lead to underpayment or overpayment. Consider using tax software or consulting a professional to ensure your calculations are accurate. This step can save you from potential penalties or delays in receiving your refund.
Some individuals forget to sign and date their forms. A missing signature can result in the IRS rejecting your return. Always double-check that you have signed and dated the form before submission to ensure it is processed smoothly.
Another mistake is neglecting to keep copies of your tax return and supporting documents. Having a record of what you submitted is crucial for future reference or in case of an audit. Store these documents in a safe place for at least three years.
Many taxpayers fail to check their bank account information when opting for direct deposit. Providing incorrect bank details can delay your refund. Make sure to verify your account number and routing number to avoid complications.
Some people do not file their taxes on time, which can lead to penalties and interest on unpaid taxes. If you cannot meet the deadline, consider filing for an extension. This can provide additional time to gather necessary documents and complete your return accurately.
Finally, overlooking state tax obligations can be a costly mistake. Each state has its own tax requirements, and failing to comply can lead to additional penalties. Ensure you understand your state’s tax laws and file accordingly.
The IRS 1040 form is a crucial document for individuals filing their federal income taxes. However, several other forms and documents often accompany it to provide additional information and support various claims. Below are some of the key forms that taxpayers may need to include when submitting their 1040 form.
In summary, these forms and documents play a vital role in the tax filing process. Each one provides specific information that can impact the overall tax liability and ensure compliance with IRS regulations.
Filling out the IRS 1040 form can seem daunting, but understanding what to do and what to avoid can simplify the process significantly. Below is a list of essential dos and don'ts to keep in mind.
By following these guidelines, individuals can navigate the complexities of the IRS 1040 form more effectively, minimizing the risk of mistakes and ensuring compliance with tax regulations.
Many people have misunderstandings about the IRS 1040 form, which can lead to confusion during tax season. Here are seven common misconceptions:
Not everyone is required to file. If your income is below a certain threshold, you may not need to submit a return at all.
Filing does not automatically mean you will receive a refund. Your tax liability and withholding determine whether you owe money or get a refund.
Some income types, like certain gifts or inheritances, may not be taxable. It’s essential to understand what counts as taxable income.
You can amend your return if you realize you made a mistake. Form 1040-X allows you to make corrections after filing.
While e-filing is faster and often more convenient, some people may benefit from filing a paper return, especially if they have complex situations.
Deductions vary based on individual circumstances. Factors like marital status, dependents, and type of income can affect what you can claim.
While tax software can simplify the process, it’s still important to review your entries. Errors can occur, and you are ultimately responsible for your return.
Understanding these misconceptions can help you navigate the tax process more smoothly and ensure that you meet your obligations correctly.
Filling out the IRS 1040 form is a critical step in managing your taxes. Here are some key takeaways to consider:
By following these guidelines, you can navigate the IRS 1040 form with greater ease and accuracy.