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Form 1040: U.S. Individual Income Tax Return
IRS Form 1040 is the U.S. Individual Income Tax Return used to report income and calculate tax liability for individuals. For 2025, you may use Form 1040 or Form 1040-SR if born before January 2, 1961.
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IRS Form 1040 - U.S. Individual Income Tax Return
IRS Form 1040 is the U.S. Individual Income Tax Return used to report income and calculate tax liability for individuals. For 2025, you may use Form 1040 or Form 1040-SR if born before January 2, 1961.
Risk Radar
Scan points- 1Filing without the proper supporting schedule (like Form 8962) when required invalidates your filing.
- 2Failing to attach Form 8962 when required to reconcile advance payments of the premium tax credit.
- 3Using Form 1040 instead of Form 1040-SR if born before January 2, 1961 and electing not to use 1040-SR.
- 4Not filing a return even if age/income rules suggest exemption (e.g., gross income under $5 while living with spouse).
- 5Filing without the required schedules when claiming specific deductions or credits, despite appearing simple.
Plain English
This form tells the IRS how much money you earned during the year so they can calculate your final tax bill. By filing Form 1040, you confirm your income and claim any applicable credits or deductions to see if you owe more or receive a refund. If your situation is complicated, you will need to attach one of the numbered schedules.
Submission Date
- Filing date: The return is due by the original deadline date. If filed late, an automatic 6-month extension can be obtained by filing Form 4868.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are filing a U.S. Individual Income Tax Return and need to report income for the 2025 tax year.
- Do not use this form when your return is simple enough that you do not owe other taxes, or if you do not claim certain deductions or credits; however, you may still need to file a schedule.
- Check Form 1040-SR instead when you were born before January 2, 1961 and have the option to use the Senior Return form.
Form selector
Use this form or another form?
You owe other taxes (e.g., self-employment tax)
To report additional income or taxes owed beyond standard lines on Form 1040
✓ Verify you have completed the correct parts of Schedule 1.
You are a resident alien and need to elect installment payments for farmland sale/exchange after July 4, 2025
To calculate tax liability when electing four equal installments on farm income
✓ Confirm the election statement is included in Schedule 3.
You are claiming a child's income but they don't have to file a return
To elect inclusion of a qualifying child's income onto your Form 1040
✓ Ensure you use Form 8814 if the child meets the age/student criteria.
Deadline or filing window
The return must generally be filed by its original due date. Filing Form 4868 allows for an automatic 6-month extension to file, though this does not extend the time to pay tax without penalty.
Checklist
What you need before filling it out
Form 1040
Form 1040 (2025) · Instructions p.1
Tax Year
2025 · Instructions p.1
Filer Status
U.S. citizen or resident alien · Instructions p.8
Child Age Limit
Under age 19 at end of 2025 OR full-time student under TIP age 24 at end of 2025 · Instructions p.8
Installment Election Date
After July 4, 2025 (for farm sales) · Instructions p.7
Required Schedule
Schedules 1 through 3 · Instructions p.3
Before you submit
- 1Confirm you are using the current edition, dated Feb 25, 2026.
- 2Verify that if you are filing jointly, your names and SSNs match the order from your 2024 return (if applicable).
- 3Check if you need to file Form 8814 to include a child's income on Form 1040.
- 4Confirm the proper address is used based on whether you are mailing or e-filing.
- 5Ensure that if you sold farmland after July 4, 2025, you have elected installment payment methods via Schedule 3.
- 6Verify your name matches any required change reported to the SSA (if applicable).
- 7If filing by mail, confirm the address listed in the chart at the end of the instructions is correct.
How to file this form
- 1Complete Form 1040 or Form 1040-SR based on your eligibility for the 2025 tax year.
- 2Determine if you need to complete Schedules 1 through 3, and fill out the required schedules according to your circumstances (e.g., additional income or taxes owed).
- 3If applicable, use Form 8814 to elect inclusion of a child's income onto your return.
- 4Sign the completed Form 1040/1040-SR before sending it.
- 5E-file the return by visiting IRS.gov/FreeFile for fast submission, or mail it using the address provided in the instructions.
Known limitations
- 1Form 1040-SR is available to use if the filer was born before January 2, 1961.
- 2If a taxpayer does not have to file Form 1040 but received a Form 1099-B or 1099-DA (or substitute statement), they still must file.
- 3A dependent claimed on someone else’s 2025 return does not have to attach Form 8962, even if advance payments of the premium tax credit were made.
Field map
Compact field-by-field guide
Personal Info
5 items
Your legal first name and middle initial as shown on your Social Security card.
Your legal last name as shown on your Social Security card.
Your SSN is required and must match IRS records exactly.
Required if filing jointly — must match spouse's Social Security card.
Current mailing address including apt. number. If a P.O. box, see instructions.
Filing Status
1 items
Choose: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources: wages, interest, dividends, business income, capital gains, etc.
Deductions
1 items
Choose higher value: standard deduction ($14,600 single / $29,200 MFJ for 2024) or itemized deductions from Schedule A.
Tax
1 items
Total income minus deductions and adjustments. This determines your tax bracket.
Payments
1 items
Amount withheld from W-2 box 2 and 1099s. Reduces your tax owed.
Sign
2 items
You must sign and date the return. Unsigned returns are invalid.
Date you signed the return (MM/DD/YYYY).
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated February 25, 2026 (Catalog Number 24811V). The source directs users to IRS.gov/Form1040 for the latest information about developments related to Form 1040.
What changed or needs a fresh check
- Edition date — confirm the revision date reads Feb 25, 2026.
- Form number — confirm the form is IRS Form 1040 (Catalog Number 24811V).
- Mailing address — check the chart at the end of the instructions for the current mailing address.
- Signature — ensure you sign the return before sending it, as required by general filing mechanics.
Quick Facts
Downloads
After you file
- 1Print or type all information onto Form 1040.
- 2If filing a joint return, enter your spouse’s name in the entry space below the filing status checkboxes instead of below your own name.
- 3Keep copies of the filed Form 1040.
- 4Use direct deposit for any refunds if the filer has access to U.S. banking services or electronic payments systems.
Sources
- SRCInstructions p.1 — The official title of the form is U.S. Individual Income Tax Return, and the revision date on file is 20/25.
- SRCInstructions p.1 — Form 1040 covers the tax year Jan. 1–Dec. 31, 2025 (or other years).
- SRCInstructions p.1 — Free File is a service to prepare and e-file taxes for Forms 1040.
- SRCInstructions p.4 — Taxpayer Advocate Service (TAS) can be reached via TaxpayerAdvocate.IRS.gov/Contact-Us or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).
- SRCInstructions p.5 — If a filer does not wish to claim the premium tax credit for 2025, they do not need information in Part II of Form 1095-C.
- SRCInstructions p.12 — Form 1040-SR is available if the filer was born before January 2, 1961.
Common confusion points
Should I use Form 1040 or Form 1040-SR?
The choice depends on your birth date; Form 1040-SR is for those born before January 2, 1961.
→ Check the top of page 1 to see which form you are using.
Do I need Part II of Form 1095-C?
You do not need it if you do not wish to claim the premium tax credit for 2025.
→ Refer to the Instructions for Form 8962 for eligibility details.
What must be done with digital asset transactions?
The filer must answer the digital asset question on Form 1040 whether or not they received a Form 1099-DA, and must report gain or loss from the transaction (see line 7(a)).
→ Ensure you reconcile basis if your broker did not report it on Form 1099-DA.
When do I need to attach Form 8962?
If a filer, their spouse, or a dependent was enrolled in coverage through the Marketplace for 2025 and advance payments of the premium tax credit were made.
→ Attach Form 8962 even if someone else enrolled them.
What if I am a fiscal-year filer?
You must enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
→ Verify that you are using a tax year other than January 1 through December 31, 2025.
Where do I find help if I have trouble filing?
Contact Taxpayer Advocate Service (TAS) via TaxpayerAdvocate.IRS.gov/Contact-Us or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).
→ Check your local directory for an advocate's number.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Taxpayer Advocate Service (TAS) is available to assist with financial difficulty or adverse action.
Questions about IRS Form 1040
What is IRS Form 1040 used for?
This form tells the IRS how much money you earned during the year so they can calculate your final tax bill. By filing Form 1040, you confirm your income and claim any applicable credits or deductions to see if you owe more or receive a refund. If your situation is complicated, you will need to attach one of the numbered schedules.
Who must file IRS Form 1040?
A U.S. citizen or resident alien must file Form 1040. Additionally, anyone who does not have to file but received a Form 1099-B or 1099-DA (or substitute statement) may need to file this form.
What information does IRS Form 1040 require?
Form 1040 collects your primary income and tax information in its main body. Depending on complexity, you will attach schedules such as Schedule 1, Part I/Part II; Schedule 2, Part I/Part II; or Schedule 3, Part I/Part II.
When is IRS Form 1040 due?
The return is due by the original deadline date. If filed late, an automatic 6-month extension can be obtained by filing Form 4868.
Where do I file IRS Form 1040?
The return can be e-filed without needing to mail it. If mailing, use the current address listed at the end of the instructions for Form 1040 or 1040-SR filed in 2026.
How do I complete IRS Form 1040?
The filer must complete Form 1040, attaching necessary schedules based on their circumstances. For example, if owing other taxes like self-employment tax, Schedule 1 is required. The form requires a signature to be valid before sending it in.
What happens if IRS Form 1040 is filed incorrectly?
If you do not pay your tax by the original due date, interest will be charged on the unpaid tax, and penalties may also apply.
Should I use Form 1040 or Form 1040-SR?
The choice depends on your birth date; Form 1040-SR is for those born before January 2, 1961. Check the top of page 1 to see which form you are using.
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