Form 1040
U.S. Individual Income Tax Return
The main federal income tax return most people file each year — it reports your income, applies the standard deduction or itemized deductions, and calculates whether you owe tax or get a refund.
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What is Form 1040?
Form 1040 is the return nearly every U.S. taxpayer files for the calendar year. It pulls together wages from your W-2s, interest and dividends, self-employment or gig income (via Schedule C and Schedule SE), retirement distributions, and other income, then subtracts adjustments, the standard deduction (or Schedule A itemized deductions), and any credits to arrive at your tax and your refund or balance due.
The two-page core form is short; most of the detail lives on numbered schedules (Schedule 1 for additional income and adjustments, Schedule 2 for other taxes, Schedule 3 for additional credits and payments) that you attach only if they apply to you. Seniors can use the large-print Form 1040-SR, which is the same return with a bigger font and a standard-deduction chart.
- Who needs it
- Most U.S. citizens and residents with income above the filing threshold for their status and age, anyone who had federal tax withheld and wants a refund, and anyone claiming a refundable credit (Earned Income Credit, Child Tax Credit, education credits).
- Deadline
- Generally April 15 of the year after the tax year (the next business day if the 15th is a weekend or holiday). File Form 4868 for an automatic six-month extension to file — but that does not extend the time to pay.
- How to submit
- E-file through IRS Free File, commercial tax software, or a paid preparer — e-filing is faster and gets refunds sooner. To file on paper, mail the signed return (with W-2s and any schedules attached) to the address for your state listed in the 1040 instructions.
Form 1040 — line-by-line
Filing status
Single, Married filing jointly, Married filing separately, Head of household, or Qualifying surviving spouse. This sets your standard deduction and bracket thresholds.
Dependents
Name, SSN and relationship for each dependent, plus whether they qualify you for the Child Tax Credit or the Credit for Other Dependents.
Lines 1–8 — Income
Wages from box 1 of your W-2s, interest, ordinary and qualified dividends, IRA and pension distributions, Social Security benefits, capital gains, and the total from Schedule 1.
Line 12 — Deduction
Your standard deduction for your filing status, or the total itemized deductions from Schedule A if they are larger.
Lines 19–21 — Credits
Child Tax Credit / Credit for Other Dependents and the total from Schedule 3.
Lines 25–33 — Payments
Federal income tax withheld (from your W-2s and 1099s), estimated payments, the Earned Income Credit, and other refundable credits.
Lines 34–37 — Refund or amount you owe
The form subtracts your total payments from your total tax; enter direct-deposit bank details for a refund.
Form 1040 — frequently asked questions
Do I have to file if my income is low?+
Not always — each filing status and age has a threshold below which filing isn't required. But you should still file to claim a refund of withheld tax or a refundable credit like the EITC.
Standard deduction or itemize?+
Take whichever is larger. Most people take the standard deduction; itemizing (Schedule A) usually only wins with a mortgage, large state/local taxes, or significant medical or charitable amounts.
What's the difference between 1040 and 1040-SR?+
None in substance — 1040-SR is the same return with larger type and a standard-deduction chart, available to taxpayers 65 or older.
Can I fill this PDF in and mail it?+
Yes, the IRS PDF is the official paper return. E-filing is strongly recommended because it's faster and catches math errors, but a printed, signed 1040 with your W-2s attached is a valid filing.
Related forms
The blank Form 1040 offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: 2024 tax year.