Definition
The main U.S. individual income tax return that most residents file each year to report income, deductions, credits and tax.
What it means
Form 1040 is the federal income tax return for U.S. citizens and resident aliens. It is supported by schedules for specific items, such as Schedule 1 for additional income and adjustments, Schedule C for a sole proprietor's business, Schedule SE for self-employment tax and Schedule 1-A for the new tips, overtime, car loan interest and senior deductions. Form 1040-SR is a version for people 65 and older, and nonresident aliens generally file Form 1040-NR. For most people, the 2026 return is due April 15, 2027. Many taxpayers with lower incomes can file free through IRS Free File, and free help is available through the IRS Volunteer Income Tax Assistance program. Keep copies of returns and records for at least three years.
Example
A worker with only W-2 wages and the standard deduction may need just the Form 1040 itself, while a ride-share driver also files Schedule C and Schedule SE.
Illustrative numbers only. Your situation will differ.