Tax forms

Form 1040

Form 1040 is the U.S. individual income tax return. It reports the taxpayer's income, deductions, credits and payments, and calculates the federal tax owed or the refund due.

Reviewed November 3, 2026

Why it matters

The 1040 is the return most individual clients file. The documents behind it, from W-2s and 1099s to mortgage interest and child care records, are the core of the tax season organizer.

Example

An individual with a W-2, a brokerage account and a mortgage files Form 1040 with the W-2, the 1099 composite and Form 1098. The return reports the income, the deductions and the withholding.

Related terms

Questions about Form 1040

When is Form 1040 due?

A calendar-year Form 1040 for tax year 2026 is generally due April 15, 2027. An extension moves the filing date, not the payment date.

All checklists
All guides

Sources

Checked November 3, 2026. Public pages and tax rules change; confirm them before relying on them.

Ready to stop chasing?

Start free trial