IRS Form 1040, officially called the U.S. Individual Income Tax Return, is the main tax form most Americans use to file their federal income tax return. The form helps you report your income, claim deductions and tax credits, calculate your tax bill, and determine whether you're getting a refund or owe additional tax to the IRS.
When you file your taxes, Form 1040 serves as the foundation of your federal tax return. Nearly all of the information you enter from documents like Forms W-2, 1099, and other tax statements ultimately flows onto this form.
What Is Form 1040 Used For?
Form 1040 is used to:
- Report income from wages, self-employment, interest, dividends, retirement distributions, and other sources.
- Claim deductions that may lower your taxable income.
- Apply for tax credits, such as the Child Tax Credit or Earned Income Tax Credit (EITC), if you're eligible.
- Calculate your total federal income tax liability.
- Determine whether you'll receive a refund or need to make an additional payment to the IRS.
Who Needs to File Form 1040?
Many taxpayers use Form 1040, including:
Taxpayers Who Meet IRS Filing Requirements
If your income exceeds the IRS filing threshold for your filing status and age, you'll generally need to file a federal tax return.
Self-Employed Individuals
Freelancers, independent contractors, gig workers, and small business owners use Form 1040 to report business income and calculate any self-employment taxes owed.
Taxpayers With Additional Income or Deductions
You may need to file Form 1040 if you have:
- Investment income
- Rental property income
- Retirement distributions
- Itemized deductions, such as mortgage interest or charitable contributions
- Other tax situations that require additional schedules
How Do I Access My Form 1040?
You don't need to fill out Form 1040 manually in our software.
Instead, enter the information from your tax documents into the appropriate sections of your return. Based on the information you provide, the software automatically completes your Form 1040 behind the scenes.
To view your completed Form 1040 and the rest of your tax return:
- Select Review from the left menu.
- Open Summary.
- Review your return, including your completed Form 1040.
This lets you see exactly how the information you entered impacts your federal return before you file.
When Is Form 1040 Due?
For the 2026 tax year (returns filed in 2027), Form 1040 is generally due on April 15, 2027, unless the IRS announces a different deadline because of a weekend, holiday, or special relief provisions.
Filing late or failing to file when required may result in penalties and interest, so it's a good idea to file your return as early as possible once you have all your tax documents.
Related Forms You May Hear About
Form 1040-SR
Form 1040-SR is available for taxpayers who are age 65 or older. It uses the same schedules, tax calculations, and instructions as Form 1040 but features a format designed specifically for older taxpayers.
Form 1040-NR
Form 1040-NR is used by certain nonresident aliens to report U.S.-source income and calculate their U.S. tax liability.
Note: Our software does not support Form 1040-NR returns.
Form 1040-X
Form 1040-X is used to amend a previously filed tax return. If you need to correct income, deductions, credits, filing status, or other information after filing, you'll generally use Form 1040-X to make those changes.