Form Instructions 1040 (Schedule E) and Form 1040: Basics
Form 1040: U.S. Individual Tax Return Definition, Types, and Use
Form 1040, which is available for the 2017 tax year, can be used to: Claim tax-free income File a joint return Serve as proof of claim or claim for refund. Form 1040 may also be used as proof of U.S. citizenship and U.S. residency, or documentation of past wages. You must file the Form 1040 with your 2017 tax return in order for it to be accepted for filing. For more information about the information you'll need to complete the Form 1040, see the Instructions for Form 1040. To make your tax filing as easy as possible, you will use a return or return-like document. That document is the Form 1040. You may be able to complete Form 1040 with your hand and a pen. However, it's important to keep in mind that the paper tax form is not a substitute for the IRS-certified form. If you cannot complete the form entirely by hand, you can use Form 1040A, the IRS-certified Form 1040. If you are completing as an individual, you cannot be married as a unit and file as a married couple. For more information, see Publication 4903. Form 1040A Form 1040A can be sent in paper or online format. If sending in paper Form 1040A, you will mail the Form 1040A with instructions to the following mailing address: IRS Main Campus. P.O. Box 8500 Chicago, IL 60-0850. The instructions will explain how to complete Form 1040A electronically. If you want to download the instructions, go to the IRS instructions for Form 1040A at IRS.gov/Forms/FreeForm1040a/. Form 1040G Individual Income Tax Return Withholding For information about Form 1040G and your return, go to IRS.gov/Forms. Form 1040NR U.S. Nonresident Alien Income Tax Return If you are not a U.S. citizen, the Form 1040NR must be filed by individuals who are not U.S. citizens or eligible noncitizen aliens with an earned income greater than zero. (The amount is limited to 118,500 for married filing jointly.) This form doesn't have to match income reported on Form 1040, but it must tell you your U.S. source income. The
Form 1040: U.S. Individual Tax Return Definition, Types, and Use
A “tax return,” then, must be submitted to the IRS by an individual filing taxes for the year. This form is sent to the IRS by a taxpayer during the taxpayer's monthly tax response period, which is the time from the due date of filing the return to the payment of all the taxes due. The IRS uses its own rules when it determines which taxpayers fall within the monthly tax response period. Forms for Forms 1040 (Tax Returns) and 1040NR Use Form 1040, which can be mailed to the IRS or mailed to the address on the form. Form 1040 (Tax Returns) or Form 1040NR (NR1040NR) Form 1040, or Form 1040NR, can be sent to a tax processing facility in one of the following ways: The taxpayer can mail both forms directly to the IRS. Mail the form with an itemized statement of income and expenses to the address on the form. (See U.S. Filing Tips at page 7 for information on mailing the form in person.) Mail the form with an itemization statement of income and expenses to the address on the form. The taxpayer also can mail the form electronically to the address on the form using the IRS' Secure Access for E-File Users (SAFE) service. . The IRS can mail both forms directly to the taxpayer. Mail the form with an itemized statement of income and expenses to the address on the form. The taxpayer also can mail the form electronically to the address on the form within 3 or 45 days of the taxpayer's filing due date. To help taxpayers with complicated transactions, or who have questions about mailers for electronic filing, ask them about the Electronic Data Retrieval Service (EARS) (Form W-6). Forms for Forms 1120, 1040A and 1040NR Use Form 1120, which can be mailed to the IRS or mailed to the address on the form. Form 1120 (Tax Forms) In some cases, taxpayers may still want to complete one form for both the 1040 and the 1120 form that the taxpayers filed using a different address on the 1040. Form 1120 should not be used only if the taxpayer did not use a different address on the 1040 and the 1120 forms. When filing the 1040 and 1120 together, send both forms as a single PDF, not one single
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