)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Form 1040 is used by U.S. taxpayers to file an annual income tax return.
Form 1040-SR is available as an optional alternative to using Form 1040 for taxpayers who are age 65 or older. Form 1040-SR uses the same schedules and instructions as Form 1040 does.
Current revision
Form 1040 PDF | Form 1040-SR PDF
Instructions for Form 1040 and Form 1040-SR (Print version PDF | eBook EPUB)
Below is a general guide to what Schedule(s) you will need to file. (See the instructions for Form 1040 for more information on the numbered schedules.) For Schedule A and the other lettered schedules, see Schedules for Form 1040.
USE IF ...
Have additional income, such as unemployment compensation, prize or award money, gambling winnings. Have any deductions to claim, such as student loan interest deduction, self-employment tax, educator expenses.
THEN USE
USE IF …
Can claim a deduction for qualified cash tips, qualified overtime, qualified vehicle loan interest, or the enhanced deduction for seniors.
THEN USE
USE IF ...
Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts, AMT, or need to make an excess advance premium tax credit repayment.
THEN USE
USE IF …
Can claim any credit that you didn't claim on Form 1040 or 1040-SR, such as the foreign tax credit, education credits, general business credit. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld.
THEN USE
Recent developments
Claiming “no tax on tips” deduction for occupations that customarily and regularly receive tips may require an amended return – 04-MAY-2026
Treasury and IRS Announce Tax Filing Relief to DHS Personnel -- 1-APR-2026
Changes to the 2025 Instructions for Form 1040 -- 11-MAR-2026
Correction to 2024 Schedule 2 (Form 1040), line 21 -- 21-JAN-2025
Correction to the tax rate schedules in the 2024 Instructions for Form 1040 -- 8-JAN-2025
Correction to the 2023 Instructions for Form 1040, Instructions for Schedule 3, line 5b -- 7-JUN-2024
Other items you may find useful
Where to file?
Please see Where to file for Form 1040 the for the latest filling address for current and prior filing years.