IRS Form 1040, 1040-SR, and 1040-NR
IRS Tax
Form 1040
What Is IRS Form 1040?
The IRS Form 1040 is the standard federal income tax form used by U.S. taxpayers to report their annual earnings and calculate how much tax they owe or the refund they’re eligible for. This form collects details on income, deductions, credits, and payments. Taxpayers need to fill it out annually and submit it to the IRS. For guidance on completing it, you can refer to the Form 1040 instructions, which explain each section.
When you prepare your taxes on eFile.com, the 2023 year Form 1040 will be generated for you. For all other previous year's tax returns, these cannot be e-filed anywhere. Search for back tax Form 1040s here:
What’s the Purpose of Form 1040?
Form 1040 is the primary document used by U.S. taxpayers to file their annual income tax return. It helps you report your income, calculate your tax liability, and determine whether you owe additional taxes or are due for a refund. The form summarizes your total income, withholdings, credits, and deductions. It also includes your adjusted gross income (AGI) on Line 11. By using Form 1040, you can accurately file your taxes and ensure all necessary schedules and forms are included.
What Are the Different Versions of Form 1040?
There are several versions of Form 1040, each tailored to different types of taxpayers:
A. Form 1040: This is the standard form used by most taxpayers. It covers a range of income types and allows for various deductions and credits.
B. Form 1040-SR: Designed for seniors aged 65 and older, Form 1040-SR is almost identical to Form 1040, but features larger print and includes a chart for standard deductions.
C. Form 1040-NR: Non-resident aliens use this form. It’s more detailed than the other versions and is required if you have U.S. income but do not meet the criteria for resident status.
D. Form 1040-X: This form is used to amend a previously filed return. If you need to correct mistakes or add additional information, Form 1040-X allows you to make changes.
IRS Form 1040 Deadlines
The 1040 form must typically be filed by April 15 of the year following the tax year. For example, the deadline for your 2023 tax return is April 15, 2024. If you need more time, you can request an extension, but remember, this only extends the filing deadline, not the payment deadline.
How Do I Use eFile.com for Form 1040?
When using eFile.com, the platform simplifies the process by automatically entering last year's AGI for you, if you're a returning user. It also helps you prepare and e-file not just the 1040 form, but also any additional schedules needed, like Schedule 1, Schedule 2, and others based on your tax situation. The tool guides you through each step, ensuring you fill out all required sections and calculate your taxes correctly. If you're new to e-filing, having last year's 1040 form handy will make the process smoother. For additional support, eFile.com also offers guidance and resources to help you with any questions about your tax return.
File Form 1040 Quickly and Securely with eFile.com!
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Choosing a Form 1040
Form 1040 is used by individuals to file their annual income tax returns. If you earn money from employment, self-employment, retirement, interest and dividends, or other sources of income, you'll use this form. It helps you summarize your income and taxes withheld from various 1099 and W-2 forms. This form is not for business taxes (Form 1065 or 1120) or trust taxes (Form 1041).
Not sure if you need to file a Form 1040 Return? Find out here: Do I need to file taxes?
Below, you'll find details on various types of 1040 forms, each with a brief description and instructions on how to file. Explore these forms to find the one that fits your situation.
1040
If you are not sure if you
have to file a tax return at all, use this free
FILEucator tool to find out. The Form 1040 is used to report your income for a given tax year. It also summarizes your taxes, your
withholding from Form W-4 and other sources, your
deduction method, and other important tax items.
Note: forms like the 1040-A and EZ versions have been made obsolete and are no longer relevant.
eFileIT on eFile.com between January and October after a given tax year. April 15 is the timely deadline to file a return; you will have until the following
October 15 if you miss this deadline.
Nonresident U.S. aliens who are required to file an income tax return must use 1040-NR. For details, read the instructions at the end of the Form 1040-NR.
eFileIT on eFile.com between January and October after a given tax year. April 15 is the timely deadline to file a tax return; you will have until
October 15 if you miss this deadline.
U.S. Departing Alien Income Tax Return. If you, as an alien, intend on leaving the United States, file or eFile this form to report income and pay any potential tax liability.
eFileIT on eFile.com by April 15 or October 15. You might be subject to a late filing and/or late payment tax penalty if you owe taxes.
IRS Self-Employment Tax Return Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico, US Virgin Islands, Guam, American Samoa, Commonwealth of Northern Mariana Islands.
efileIT on eFile.com! File online between January and October after a given tax year. April 15 is the timely deadline to file a tax return; you will have until
October 15, if you miss this deadline.
US Estimated Tax for Nonresident Alien Individuals. Pay it online instead of mailing in the form.
PayIT Online for the current calendar year so there is no need to send in the form.
Payment voucher used to send your check or money order for a balance due to the IRS. Pay it online to avoid mailing the form in the mail.
PayIT Online - use the different online payment options to pay your IRS taxes. In that case, you don't need to mail in form 1040-V.
Did you know the
IRS contact number is 1-800-829-1040? They use the 1040 form number as part of their main hotline to make it easier to remember.
1040-PR
File this form if you, as a resident of Puerto Rico, or spouse (if filing a joint return) had net earnings from self-employment (from other than church employee income) of $400 or more. Or, a taxpayer and spouse - if married filing jointly - had church employee income of $108.28 or more. Or, a taxpayer does not have to file Form 1040 with the United States. See instructions for
Bona Fide Residents of Puerto Rico Who Must File 1040 or 1040-SR Income Tax Return.
FileIT! Cannot be e-Filed on eFile.com. Use the linked form to fill it in online before signing, printing, and mailing your return.
IRS Tax Amendment Form for the current tax year and back taxes. If you e-filed the current tax year return on eFile.com, you can complete a tax amendment via your eFile.com account. Otherwise, you will need to complete the form online. Only complete an amendment if your return was accepted and you need to make changes to this return.
Complete and sign the Form 1040-X online on eFile.com. If you filed with eFile.com, you can prepare the amendment using the tax app before printing and mailing it. The eFileIT option may be available later in the year.
A list of state income tax returns you can e-File by state with your IRS Return on eFile.com. Some states do not have state income taxes; if your
state requires a tax return, the eFile Tax App will automatically generate the state forms based on your federal information when you elect to add your state return.
Just look for the eFileIT link on the state pages - these forms can be filed online. State tax returns can only be e-filed when submitted with a federal tax return as per law.
View a list of Tax Year tax forms you can eFile. These are tax forms to be submitted with your tax return which will be generated by the eFile platform when you prepare your taxes - just look for the eFileIT link.
You can only e-file current year returns anywhere; for previous year returns or back taxes, see a list of
tax forms for other tax years.
1040 Forms for previous tax years or back taxes. Find calculators, tax forms, and other resources to help you prepare a previous year return. If you were owed a refund for back taxes, file now as you can only
claim your refund within three years. If you owed taxes, file as soon as possible to reduce your
tax penalty.
Back taxes cannot be e-Filed to the IRS. Complete and sign the form online on eFile.com.
See the history on how Form 1040 evolved since its creation in 1914 for 1913 Taxes. The Form 1040 has been given many more items throughout its years before being simplified as to not overwhelm self-preparing taxpayers. Now, taxpayers can use online tax software, like the
eFile Tax App, to fully complete the Form 1040 without having to know what any of the line items mean - though it is helpful to know!
While these cannot be e-filed, see the historical differences between the original Form 1040 and today's 1040.
If you need or want to see federal and state tax forms, search for free online tax forms here. See tax calculators and a full list of tax forms for 2023 year taxes. Learn how choosing eFile as your tax preparation and filing service could benefit you and prepare your taxes with eFile.com.
Different Schedules Used with IRS Form 1040
When filing your Form 1040, you might need to attach additional schedules depending on your specific income, deductions, and credits. Here’s a simplified guide to the different schedules you may use with the 1040 tax form:
1. Schedule 1: Additional Income and Adjustments: This schedule is for reporting extra income and certain deductions. Common income types reported here include alimony, unemployment compensation, and business income. Deductions might include student loan interest or contributions to a health savings account (HSA).
2. Schedule 2: Additional Taxes: If you owe taxes beyond the standard amounts listed on IRS Form 1040, you'll use Schedule 2. This schedule is split into two parts:
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Part 1 reports taxes like the alternative minimum tax and repayments of excess premium tax credits from health insurance purchased through the marketplace.
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Part 2 covers other taxes, such as self-employment taxes, unreported Social Security and Medicare taxes, additional taxes on IRAs, and household employment taxes. You'll also use it to report the net investment income tax and additional Medicare tax.
3. Schedule 3: Credits and Payments: This schedule is for claiming various tax credits and payments. Refundable credits, such as the child tax credit, are reported here. It also includes non-refundable credits, like those for dependent care expenses or residential energy improvements.
4. Schedule A: Itemized Deductions: Instead of taking the standard deduction, you can use Schedule A to itemize deductions. You’ll report things like medical expenses, mortgage interest, state and local taxes, and charitable contributions.
5. Schedule B: Interest and Dividends: If your interest or dividend income exceeds $1,500, you’ll need to complete Schedule B. If your income from these sources is under this threshold, you can report it directly on Form 1040.
6. Schedule C: Business Income or Loss: For sole proprietors and independent contractors, Schedule C reports profit or loss from business activities. If you freelance or run a small business, this schedule calculates your taxable income.
7. Schedule D: Capital Gains and Losses: If you’ve sold stocks, bonds, or other investments, Schedule D is where you report capital gains or losses. It helps you determine how much of the profit (or loss) affects your taxable income.
8. Schedule E: Supplemental Income: Income from rental properties, royalties, or partnerships goes on Schedule E. It’s also used to report income or losses from S corporations, trusts, and estates.
9. Schedule F: Farm Income: Farmers report their income and expenses using Schedule F. It accounts for all the revenue and costs associated with running a farm.
10. Schedule H: Household Employment Taxes: If you employ household workers, like a nanny, you’ll use Schedule H to report taxes you’ve withheld for Social Security and Medicare.
11. Schedule J: Income Averaging for Farmers and Fishermen: Farmers and fishermen who want to average their taxable income over the previous three years to reduce tax liability use Schedule J.
12. Schedule R: Credit for the Elderly or Disabled: This form is used to claim tax credits for seniors or individuals with disabilities.
13. Schedule SE: Self-Employment Tax: If you’re self-employed and earned over $400, you’ll use Schedule SE to calculate your self-employment tax, which covers Social Security and Medicare contributions.
14. Form 8812: Child Tax Credit: To claim the Child Tax Credit or the Credit for Other Dependents, use Form 8812. It helps determine whether any portion of the credit is refundable, meaning it can be added to your refund if it exceeds the taxes you owe.
These schedules work in conjunction with Form 1040 to make sure all your income, deductions, credits, and taxes are accurately reported. Be sure to follow the Form 1040 instructions carefully to avoid errors when filing your taxes for 2023.
Do I File Form 1040 or Form 1040-NR?
If you've recently moved to the U.S. or are in the process of becoming a citizen, you might be unsure whether to file Form 1040 or Form 1040-NR. This decision depends on whether you meet the substantial presence test, which determines your tax residency status.
What is the Substantial Presence Test?
The substantial presence test helps you figure out if you are considered a U.S. resident for tax purposes. To pass the test for the 2023 tax year, you need to meet the following criteria:
- 31 days in the U.S. during 2024, and
- 183 days over a three-year period, which includes:
- All the days you were present in 2024,
- One-third of the days you were present in 2023,
- One-sixth of the days you were present in 2022.
Here’s how to calculate:
- Add the number of days you were in the U.S. in 2024.
- Add one-third of the days you were in the U.S. in 2023.
- Add one-sixth of the days you were in the U.S. in 2022.
If this total is 183 days or more, and you were in the U.S. for at least 31 days in 2024, you meet the substantial presence test.
Let's understand this with examples.
Example 1: If you were in the U.S. for 120 days each in 2024, 2023, and 2022:
- Total days for 2024: 120 days
- Days for 2023 (1/3 of 120): 40 days
- Days for 2022 (1/6 of 120): 20 days
- Total = 180 days (120 + 40 + 20), which is less than 183. Thus, you don’t pass the test and should use Form 1040-NR.
Example 2: If you moved to the U.S. in January 2022 and lived here for the entire year:
- Days for 2024: 365 days
- Days for 2023 (1/3 of 365): 121 days
- Days for 2022 (1/6 of 365): 61 days
- Total = 547 days (365 + 121 + 61), which exceeds 183 days. You meet the test, so you should use Form 1040 for 2024. Note that you should use Form 1040-NR for 2022 and 2023 because you didn’t meet the substantial presence test for those years.
Additional Resources
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