1040 Form: What It Is, How to Fill One Out in 2025

Many, or all, of the products featured on this page are from our advertising partners who compensate us when you take certain actions on our website or click to take an action on their website. However, this does not influence our evaluations. Our opinions are our own. Here is a list of our partners and here's how we make money.
- IRS Form 1040 is the main tax form used to file a U.S. individual income tax return
- The 1040 form helps you calculate income, deductions, credits, tax refunds or tax owed to the IRS.
- You’ll need your Social Security number, wage statements and past tax return to fill out Form 1040.
What is a 1040 form?
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Who needs to fill out a Form 1040?
- Filing status.
- Gross income.
- Age.
- Dependent status.
- Self-employment status.
How to fill out a 1040 form
- Asks who you are. The top of Form 1040 gathers basic information about who you are, what tax filing status you're going to use and how many tax dependents you have.
- Calculates taxable income. Next, Form 1040 gets busy tallying all of your income for the year and all the deductions you'd like to claim. The objective is to calculate your taxable income, which is the amount of your income that's subject to income tax. You (or your tax preparer or tax software) consult the federal tax brackets to do that math.
- Calculates your tax liability. Near the bottom of Form 1040, you'll write down how much income tax you're responsible for. At that point, you get to subtract any tax credits that you might qualify for, as well as any taxes you've already paid via withholding taxes on your paychecks during the year.
- Determines whether you've already paid some or all of your tax bill. Form 1040 also helps you calculate whether those tax credits and withholding taxes cover the bill. If they don't, you may need to pay the rest when you file your Form 1040. If you've paid too much, you'll get a tax refund. (Form 1040 even has a spot for you to tell the IRS where to send your money.)

What do I need to fill out Form 1040?
- Social Security numbers for you, your spouse and any dependents.
- Statements of interest or 1099-DIV forms for dividends from banks or brokerages.
- Proof of any tax credits or tax deductions.
- A copy of your past tax return.
- Your bank account number and routing number (for direct deposit of any refund).
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Which Form 1040 schedules should I use?
Schedule 1: Additional income and adjustments to income
- Alimony income or payments.
- Business income (you may also need to file a Schedule C).
- Rental income (you may also need to file a Schedule E).
- Farm income.
- Unemployment income.
- Educator expenses.
- Deductible moving expenses.
- Deductible health insurance expenses.
Schedule 2: Additional taxes
- Excess advance premium tax credit repayment.
- Additional taxes on IRAs, retirement plans or other tax-favored accounts.
- Household employment taxes.
- Repayment of the first-time homebuyer credit.
- Additional Medicare tax.
Schedule 3: Additional credits and payments
- Credit for child and dependent care expenses.
- Retirement savings contributions credit (the saver’s credit).
- Residential energy credit.
- General business credit.
Other types of 1040 tax forms
Form 1040-ES
Form 1040-NR
Form 1040-SR
Form 1040-V
Form 1040-X
Article sources
- 1. Internal Revenue Service. About Form 1040, U.S. Individual Income Tax Return.
with LedgerWay