Form 1040, 1040-SR, and 1040-NR
What Is IRS Form 1040?
The Form 1040 is the base IRS income tax form - and first page - of a Federal or IRS income tax return for a given tax year; the 1040 form changes by tax year. For example, the 2020 and 2021 Form 1040 added line item 30 for the Recovery Rebate Credit. An income tax return is filed or e-Filed annually, usually by April 15 of the following year of the tax year - for 2021 Returns, the due date was April 18, 2022. Depending on your personal tax situation, there are many other forms and schedules as part of your complete tax return.
Most United States citizens will report their information on Form 1040. However, a nonresident alien may have to use Form 1040-NR.
An alien is a person who is not a U.S. citizen or national while a nonresident alien is an alien who has not passed the green card test or the substantial presence test. A nonresident alien is also not engaged in a trade or business in the United States and has US income on which the tax liability was not satisfied by the withholding of tax at the source.
Read IRS Publication 519 for a detailed tax guide for aliens and information on foreign earned income.
Choosing a Form 1040
When you prepare and e-file your return with eFile.com, you don't have to select any forms. Simply take a short online tax interview and we will automatically prepare your respective 1040 return based on the information you provide.
Form 1040 is used for individual income tax returns who must or should file each year. This is for individual taxpayers who earn money through employment, self-employment, retirement, interest and dividends, and other types of earned and unearned income. This does not include business returns on Form 1065 or 1120 (corporate, LLC, etc.) or trust returns on Form 1041. The 1040 is used to summarize your income and withholding as reported on various 1099 and W-2 forms.
Not sure if you need to file a Form 1040 Return? Find out here: Do I need to file taxes?
Below, find the many types of 1040 forms, a brief description of each, and instructions on how to file. Preparing your taxes on your own is simple thanks to tax software and electronic filing. Follow step by step instructions on filing your taxes this year.
Nonresident U.S. aliens who are required to file an income tax return must use 1040-NR. For details, read the instructions at the end of the Form 1040-NR.
This form can not be e-Filed on eFile.com. Complete and sign the form online before mailing to the address listed on the form.
As a nonresident U.S. alien, you might qualify to file 1040NR-EZ if you do not have dependents
. For details, open the form and read the instructions.Important
: As of 2020, the 1040-NR-EZ had been made obsolete. The IRS has simplified the 1040-NR, which will be used instead. The 1040-NR-EZ may be used for filing a previous year return
Can not be e-Filed on eFile.com. Complete and sign the form online before mailing to the address listed on the form.
U.S. Departing Alien Income Tax Return. If you, as an alien, intend on leaving the United States, file or eFile this form to report income and pay any potential tax liability.
eFileIT on eFile.com
by April 18 or October 15
October 17, 2022. You might be subject to a late filing and/or late payment tax penalty if you owe taxes.
US Estimated Tax for Nonresident Alien Individuals. Pay it online instead of mailing in the form.
for the current calendar year so there is no need to send in the form.
Payment Voucher used to send your check or money order for a balance due to the IRS. Pay it online to avoid mailing the form in the mail.
- use the different online payment options to pay your IRS taxes. In that case, you don't need to mail in form 1040-V.
File this form if you, as a resident of Puerto Rico, or spouse (if filing a joint return) had net earnings from self-employment (from other than church employee income) of $400 or more. Or, a taxpayer and spouse - if married filing jointly - had church employee income of $108.28 or more. Or, does not have to file Form 1040 with the United States. See instructions for Bona Fide Residents Of Puerto Rico Who Must File 1040 or 1040-SR
Income Tax Return.
Can not be e-Filed on eFile.com. Use the linked form to fill it in online before signing, printing, and mailing your return.
IRS Self-Employment Tax Return Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico, US Virgin Islands, Guam, American Samoa, Commonwealth of Northern Mariana Islands.
Can not be e-Filed on eFile.com. Fill in the form online and include other federal forms before signing, printing, and mailing the completed return.
IRS Tax Amendment Form for the current tax year and back taxes. If you e-Filed the current tax year return on eFile.com, you can complete a tax amendment via your eFile.com account. Otherwise, you will need to complete the form online. Only complete an amendment if your return was accepted and you need to make changes to this return.
Complete and sign the Form 1040-X online on eFile.com
. If you filed with eFile.com, you can prepare the amendment using the tax app before printing and mailing it. The eFileIT option may be available later in the year.
A list of state income tax returns you can e-File by state with your IRS Return on eFile.com. Some states do not have state income taxes; if your state requires a tax return
, the eFile Tax App will automatically generate the state forms based on your federal information when you elect to add your state return.
Just look for the eFileIT link on the state pages - these forms can be filed online. State tax returns can only be e-filed when submitted with a federal tax return as per law.
A list of 2021 Tax Year tax forms you can eFile. These are tax forms to be submitted with your tax return which will be generated by the eFile platform when you prepare your taxes - just look for the eFileIT link.
You can only e-file current year returns anywhere; for previous year returns or back taxes, see a list of tax forms for other tax years
1040 Forms for previous tax years or back taxes. Find calculators, tax forms, and other resources to help you prepare a previous year return. If you were owed a refund for back taxes, file now as you can only claim your refund within three years
. If you owed taxes, file as soon as possible to reduce your tax penalty
Back taxes cannot be e-Filed to the IRS. Complete and sign the form online on eFile.com.
See the history on how Form 1040 evolved since its creation in 1914 for 1913 Taxes. The Form 1040 has been given many more items throughout its years before being simplified as to not overwhelm self preparing taxpayers. Now, taxpayers can use online tax software, like the eFile Tax App
, to fully complete the Form 1040 without having to know what any of the line items mean - though it is helpful to know!
While these cannot be e-filed, see the historical differences between the original Form 1040 and today's 1040.
If you need or want to see federal and state tax forms, search for free online tax forms here. See tax calculators and a full list of tax forms for 2021 Taxes. Learn how choosing eFile as your tax preparation and filing service could benefit you and prepare your taxes with eFile.com.
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