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

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li class="active"><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022" class="is-active" aria-current="page">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a 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W-4</a></li><li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return">Form 941</a></li><li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation">Form W-2</a></li><li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request">Form 9465</a></li><li><span class="mega-menu-column-header">POPULAR FOR TAX PROS</span></li><li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return">Form 1040-X</a></li><li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney">Form 2848</a></li><li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN">Form W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS">Circular 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 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<div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/16022" class="en is-active" aria-current="page"><a href="/forms-pubs/about-form-1040" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/16022" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/16022" class="es"><a href="/es/forms-pubs/about-form-1040" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/16022">Español</a></li><li hreflang="zh-hans" 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hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/forms-instructions" title="Current year" id="term-18551" rel="child" lang="en" xml:lang="en" hreflang="en">Current year</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/prior-year" title="Prior year" id="term-18566" rel="child" lang="en" xml:lang="en" hreflang="en">Prior year</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/accessible-irs-tax-products" title="Accessible" id="term-18546" rel="child" lang="en" xml:lang="en" hreflang="en">Accessible</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/ebook" title="eBooks" id="term-18556" rel="child" lang="en" xml:lang="en" hreflang="en">eBooks</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/browser-friendly" title="Browser-friendly forms and publications" id="term-22221" rel="child" lang="en" xml:lang="en" hreflang="en">Browser-friendly forms and publications</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/mobile-friendly-forms" title="Mobile-friendly forms" id="term-29421" rel="child" lang="en" xml:lang="en" hreflang="en">Mobile-friendly forms</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/changes-to-current-forms-publications" title="Post release changes to forms" id="term-18561" rel="child" lang="en" xml:lang="en" hreflang="en">Post release changes to forms</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/order-products" title="Order forms and publications" id="term-22206" rel="child" lang="en" xml:lang="en" hreflang="en">Order forms and publications</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/more-information" title="Help with forms and instructions" id="term-22226" rel="child" lang="en" xml:lang="en" hreflang="en">Help with forms and instructions</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/comment-on-tax-forms-and-publications" title="Comment on tax forms and publications" id="term-28036" rel="child" lang="en" xml:lang="en" hreflang="en">Comment on tax forms and publications</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/forms-pubs/about-form-1040" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Form 1040 is used by U.S. taxpayers to file an annual income tax return.</p> <hr> <h2>Current revision</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="67455c9b-07d4-4690-8897-3d6b59a4a9ad" href="https://www.irs.gov/pub/irs-pdf/f1040.pdf" title="2023 Form 1040 (PDF)">Form 1040 <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d331f077-cf14-4664-b40d-73eade5b74b5" href="/instructions/i1040gi" title="1040 (2023) ">Instructions for Form 1040 and Form 1040-SR</a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6a262815-35ff-4bed-bacb-562e584ea32b" href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf" title="2023 Inst 1040 (PDF)">Print version <span class="link-label label-file label-file-pdf">PDF</span></a>) | <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4f600e17-541e-400c-8fa7-b8b3fc183ec8" href="https://www.irs.gov/pub/ebook/i1040gi.epub" title="2023 Inst 1040 (EPUB)">eBook <span class="link-label label-file label-file-epub">EPUB</span></a></p> </div> <p> </p> <p>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 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7a1660b7-5b65-4f25-83cd-72363f53a545" href="/forms-pubs/schedules-for-form-1040" title="Schedules for Form 1040 and Form 1040-SR">Schedules for Form 1040</a>.</p> <div class="accordion-list" data-fix-id="accordion1713458601670_992138"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1713458601670_992138" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713458601676_332710" id="Collapsible1718025896837"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1718025896837" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1718025896837" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1718025896837" role="button"><span>Schedule 1 (Form 1040), Additional Income and Adjustments to Income</span></a></h4> </div> <div aria-labelledby="headingCollapsible1718025896837" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1718025896837" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>USE IF...</strong></p> <p>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.</p> <p><strong>THEN USE</strong></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6e47938e-44be-45f2-a804-ced3dd9a1e82" href="https://www.irs.gov/pub/irs-pdf/f1040s1.pdf" title="2023 Form 1040 (Schedule 1) (PDF)">Schedule 1 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713458601677_337140" id="Collapsible1718025896836"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1718025896836" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1718025896836" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1718025896836" role="button"><span>Schedule 2 (Form 1040), Additional Taxes </span></a></h4> </div> <div aria-labelledby="headingCollapsible1718025896836" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1718025896836" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>USE IF...</strong></p> <p>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.</p> <p><strong>THEN USE</strong></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1ea45ebb-1a31-4e3e-9f81-ced521000d57" href="https://www.irs.gov/pub/irs-pdf/f1040s2.pdf" title="2023 Form 1040 (Schedule 2) (PDF)">Schedule 2 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713458601678_253379" id="Collapsible1718025896834"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1718025896834" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1718025896834" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1718025896834" role="button"><span>Schedule 3 (Form 1040), Additional Credits and Payments</span></a></h4> </div> <div aria-labelledby="headingCollapsible1718025896834" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1718025896834" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>USE IF …</strong></p> <p>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.</p> <p><strong>THEN USE</strong></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c0c10bbf-6932-42c4-a9e7-afb9f8a144da" href="https://www.irs.gov/pub/irs-pdf/f1040s3.pdf" title="2023 Form 1040 (Schedule 3) (PDF)">Schedule 3 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </div> </div> </div> </div> </div> <hr> <h2>Recent developments</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0cb884d5-9131-4b23-8d72-6da4e920c7f4" href="/forms-pubs/correction-to-the-2023-instructions-for-form-1040-instructions-for-schedule-3-line-5b" title="Correction to the 2023 Instructions for Form 1040, Instructions for Schedule 3, line 5b">Correction to the 2023 Instructions for Form 1040, Instructions for Schedule 3, line 5b</a> -- 07-JUNE-2024</p> </div> <hr> <h2>Other items you may find useful</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b50fe80c-2e21-45fe-9686-2688c083c612" href="/prior-year-forms-and-instructions" title="Prior year forms and instructions">All Form 1040 revisions</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4da2866a-0df9-4126-ba1e-177fa8852519" href="/instructions/i1040tt" title="1040 TAX AND EARNED INCOME CREDIT TABLES (2023) ">1040 tax and Earned Income Credit tables</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d560ceb3-186b-4c5e-a53c-ed953ea876f9" href="/newsroom/irs-issues-guidance-on-state-tax-payments-to-help-taxpayers" title="IRS issues guidance on state tax payments to help taxpayers">IRS issues guidance on state tax payments to help taxpayers</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8f712810-acf0-470e-a103-0b00fd9c35c1" href="/irb/2021-15_IRB#NOT-2021-21" title="Internal Revenue Bulletin: 2021-15">Filing extension and other relief for Form 1040 Filers</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e82bca4b-653a-487f-873f-9e7c3858a205" href="/forms-instructions-and-publications" title="Forms, instructions and publications">Other current products</a></p> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <h4 class="pup-callout__title">Where to file?</h4> <div class="pup-callout__body"><p>Please see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cf599452-5b7f-4d39-94a2-99f4254c3014" href="/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040" title="Where to file addresses for taxpayers and tax professionals filing Form 1040">Where to file for Form 1040 </a>the for the latest filling address for current and prior filing years.</p> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Related items</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/forms-pubs/schedules-for-form-1040" rel="bookmark"> <span>Schedules for Form 1040 and Form 1040-SR</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-publication-17" rel="bookmark"> <span>About Publication 17, Your Federal Income Tax (For Individuals)</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-1040-es" rel="bookmark"> <span>About Form 1040-ES, Estimated Tax for Individuals</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-1040-v" rel="bookmark"> <span>About Form 1040-V, Payment Voucher for Individuals</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-1040x" rel="bookmark"> <span>About Form 1040-X, Amended U.S. Individual Income Tax Return</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-2106" rel="bookmark"> <span>About Form 2106, Employee Business Expenses</span> </a> </div> <div class="field-block-content-list__item"> <a 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col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="pup-callout__image_container"> <div class="pup-callout__image" style="background-image: url('/pub/styles/callout/public/image/Behind_Man_Computer_IMG_0.jpg?itok=fTMqvou2');"></div> </div> <h4 class="pup-callout__title">Free File</h4> <div class="pup-callout__body"><p>Free software or Free File Fillable Forms</p> </div> <a href='/filing/irs-free-file-do-your-taxes-for-free' class="pup-callout__link-btn btn btn-primary btn-sm">E-file your return for free</a> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 14-Nov-2024 </div> <div class='pup-share-menu col-xs-12 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