1040
U.S. Individual Income Tax Return
Form 1040 is the main federal income tax return for individuals. You use it to report what you earned during the year, subtract deductions, work out the tax you owe, and compare that figure with what was already paid through withholding or estimated payments. The result is either a refund or a balance due.
Most people file it once a year, after they receive their W-2 and 1099 forms in January and February. Extra income, deductions and credits that do not fit on the main form go on numbered schedules that you attach.
After you file, the IRS checks your figures against the wage and income reports it received from employers and payers. If you filed correctly and chose direct deposit, the refund goes to your bank account. If you owe money, the payment is due by the filing deadline even if you ask for more time to file.
The top of page 1 asks for your name, Social Security number, address and filing status: single, married filing jointly, married filing separately, head of household or qualifying surviving spouse. Check only one box.
The dependents section lists each person you claim, with their name, Social Security number, relationship and the credit boxes that apply. For 2025 the instructions say this section has numbered rows and asks for more information than before.
Lines 1 through 9 cover wages, interest, dividends, IRA and pension payments, Social Security benefits and capital gain or loss. Other income comes from Schedule 1. Line 10 and the lines near it carry you to adjusted gross income.
This block holds the standard or itemized deduction, the qualified business income deduction, the new deductions from Schedule 1-A, then the tax and the nonrefundable credits such as the child tax credit.
Withholding, estimated payments and refundable credits are totaled and compared with your tax. The lower section is where you enter the refund, your bank details for direct deposit, or the amount you owe.
Page 2 ends with the Sign Here section, third-party designee, preparer information and identity protection PIN box.
Collect Forms W-2, 1099, 1098 and any prior-year return. Wages on line 1a come from box 1 of each Form W-2.
Choose the one status that fits. The instructions say to check only the box that applies to you on the last day of the year.
Enter each dependent exactly as their Social Security card shows. A name or number mismatch is a common reason the IRS rejects an e-filed return.
Enter tax-exempt and taxable interest on lines 2a and 2b, dividends on 3a and 3b, IRA payments on 4a to 4c, pensions on 5a to 5c and Social Security on 6a to 6d. Capital gains go on line 7a.
Line 12e takes the standard deduction or your itemized total. The 2025 standard deduction in the instructions is $15,750 for single or married filing separately, $31,500 for married filing jointly and $23,625 for head of household.
Withholding goes on line 25, estimated payments on line 26 and the earned income credit on lines 27a to 27c. The American opportunity credit from Form 8863 goes on line 29.
Line 34 shows an overpayment. Enter routing and account numbers on lines 35b through 35d for direct deposit, or use line 36 to apply some of it to next year's estimated tax. Line 37 is the amount you owe.
Both spouses must sign a joint return. A paid preparer must also sign. You can fill and download this form free in your browser on this page, then print or e-file as the instructions describe.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
For the 2025 return, the instructions give April 15, 2026 as the due date. Tax owed is due on the same day.
Form 4868 gives an automatic six-month extension to file. It does not extend the time to pay, and interest runs on unpaid tax from the original due date.
The IRS describes e-filing as the fastest route to a refund. If you mail it, use the address chart at the end of the instructions for your state. Only the U.S. Postal Service delivers to P.O. boxes.
The form is free. Tax software, a preparer or Free File may charge, depending on what you choose.
Wrong or missing Social Security numbers, a filing status that does not match your situation, math errors, leaving off a schedule you need and forgetting to sign are the problems that most often delay a return.
W-4
48 fields, 5 pages
1040
73 fields, 2 pages
1040
63 fields, 2 pages
1040
37 fields, 1 page
4868
17 fields, 4 pages
1040-V
15 fields, 2 pages
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The IRS says taxpayers 65 or older may use Form 1040-SR, which has the same schedules and instructions. You can always use Form 1040 instead.
The instructions explain what to attach to a paper return. When you e-file, the software sends the information for you. Keep your own copies either way.
File on time anyway. You can ask for an installment agreement using Form 9465 or the IRS online payment agreement, and interest and penalties continue until the balance is paid.
Use the form for the year you are filing. The IRS posts prior-year versions in its forms library, and each year has its own instructions.
File Form 4868 by the due date for an automatic six-month extension. You still need to estimate and pay what you owe by the original due date.
