Form 1040 U.S. Individual Income Tax Return
The primary federal income tax form filed by U.S. individuals and married couples to report annual income and calculate tax liability.
Instructions
Report all income from wages (W-2), self-employment, investments, and other sources. Choose between the standard deduction and itemizing deductions on Schedule A. Calculate tax using the tax tables or rate schedules. Apply credits (child tax credit, earned income credit, education credits). Report estimated tax payments and withholding. File by April 15 (request an extension using Form 4868 if needed). E-file for faster processing and refunds.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.