Form 1040. The US individual income tax returnThe main federal return. It reports your worldwide income, deductions and credits for the year, and works out whether you owe tax or get a refund. Extra schedules attach to it for business income, investments, rentals and more.
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Form 1040
The US individual income tax return
What it is
The main federal return. It reports your worldwide income, deductions and credits for the year, and works out whether you owe tax or get a refund. Extra schedules attach to it for business income, investments, rentals and more.
Who it's for
US citizens and residents (including green card holders and visa holders who meet the substantial presence test) who must file, or want a refund.
Good to know
- You must file if your gross income reaches your standard deduction ($16,100 single, $32,200 joint for 2026), or you have $400 of net self-employment earnings.
- File even when you don't have to if tax was withheld: it's the only way to get it back.
- IRS Free File offers free tax software for simpler returns and lower incomes.
The law behind it
Related forms
1040-NRThe US return for nonresidents1040-ESQuarterly estimated tax payments4868Automatic extension to file9465Installment agreement request
General information, not tax or legal advice. Check the current IRS instructions for the form before you file.