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Frequently Asked Questions

Who should use Form 1040?

Form 1040 is considered the basic federal income tax return for all filers. It is used to report all of the gross income of either an individual taxpayer or a married couple that files a joint return from the previous calendar year.

What is 1040 Form used for?

What is the purpose of a 1040 form? Taxpayers use the federal 1040 form to calculate their taxable income and tax on that income. One of the first steps is to calculate Adjusted Gross Income (AGI) by first reporting your total income and then claiming any allowable adjustments, also known as above-the-line deductions.

Who files a 1040 Form?

Form 1040 "U.S. Individual Income Tax Return" is an IRS tax form used for personal federal income tax returns filed by United States residents. The form calculates the total taxable income of the taxpayer and determines how much is to be paid or refunded by the government. As a U.S. resident, you are obliged to file the 1040 Form for the previous year. For most taxpayers, there are 5 categories or statuses under which to file the 1040 Form.


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