Form 1040, 1040-SR, and 1040-NR
IRS Tax
Form 1040
What Is IRS Form 1040?
The Form 1040 is the base IRS income tax form - and first page - of a Federal or IRS individual 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. For 2022, this has been adjusted because the Recovery Rebate Credit was a temporary tax credit that has since expired.
When you prepare your taxes on eFile.com, the 2022 Form 1040 will be generated as 2021, 2020, and other previous year returns cannot be e-filed. Search for the 2021 1040 and 2020 1040 here:
The 1040 Form acts as a summary for all your tax forms and schedules. It totals your income, withholding, credits, and deductions. This results in your refund or taxes owed in the last section on the second page. Your Form 1040 also shows your adjusted gross income or AGI on Line 11. Have your 2021 1040 Form when you e-file your 2022 Return as the 2021 AGI is needed to e-file. When you use eFile.com, we automatically enter your 2021 AGI for you as a returning user. Most states also use a form similar to the federal 1040 which summarizes your state forms - see details on state tax returns eFile will help you prepare and e-file.
An income tax return is filed or e-Filed annually, usually by April 15 of the following year of the tax year - for 2022 Returns, the due date is April 18, 2023. Depending on your personal tax situation, there are many other forms and schedules as part of your complete tax return. See all the tax forms eFile helps you fill in when you use eFile.com to file your 2022 Return plus our tax return guide for Form 1040 instructions - the tax software will fill in this form as you work. Additionally, the software will also generate and help complete 1040 Schedule 1, 1040 Schedule 2, Schedule 3, Schedule C, and many more as applicable.
The 1040 form is needed on every U.S. tax return; these include the 1040, the 1040-SR, and the 1040-NR. The IRS Form 1040, U.S. Individual Income Tax Return, is filled in as you work on your return in your eFile account, thus you do not need to manually fill in this form or have extensive tax knowledge to file your taxes on your own online.
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. See how to file a tax return without an SSN and submit it with your W-7 Application.
Tax Plan for Your 2022 1040 Return
Preparing your taxes online is as easy as following these simple tax preparation steps. We recommend starting with these free tools to get an idea of your tax situation:
RATEucator: What is my income tax rate?
FILEucator: How much do I have to make to file taxes?
DEPENDucator: Who qualifies as a dependent on my tax return?
EITCucator: How much is the Earned Income Tax Credit worth?
TAXometer: How much should I claim on my paycheck?
You can also use this free 2022 Tax Return calculator to get a high-level understanding of your taxes; you can email your results to yourself or start your return at the end of each tool by clicking the StartIT button.
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 IRS 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, partnership, 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.
1040
If you are not sure if you
have to file a tax return at all, use this free
FILEucator tool to find out. The Form 1040 is used to report your income for a given tax year. It also summarizes your taxes, your
withholding from Form W-4 and other sources, your
deduction method, and other important tax items.
Note: forms like the 1040-A and EZ versions have been made obsolete and are no longer relevant.
eFileIT on eFile.com between January and October after a given tax year. April 18, 2023 is the timely deadline to file a 2022 Return; you will have until
October 16, 2023 if you miss this deadline.
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.
eFileIT on eFile.com between January and October after a given tax year. April 18, 2023 is the timely deadline to file a 2022 Return; you will have until
October 16, 2023 if you miss this deadline.
1040-C
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 16, 2023. You might be subject to a late filing and/or late payment tax penalty if you owe taxes.
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.
efileIT on eFile.com! File online between January and October after a given tax year. April 18, 2023 is the timely deadline to file a 2022 Return; you will have until
October 16, 2023 if you miss this deadline.
US Estimated Tax for Nonresident Alien Individuals. Pay it online instead of mailing in the form.
PayIT Online 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.
PayIT Online - use the different online payment options to pay your IRS taxes. In that case, you don't need to mail in form 1040-V.
Did you know the
IRS contact number is 1-800-829-1040? They use the 1040 form number as part of their main hotline to make it easier to remember.
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, a taxpayer 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.
FileIT! Cannot be e-Filed on eFile.com. Use the linked form to fill it in online before signing, printing, and mailing your 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 2022 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 2022 Taxes. Learn how choosing eFile as your tax preparation and filing service could benefit you and prepare your taxes with eFile.com.
Do I File 1040 or 1040-NR?
If you recently moved to the U.S. and intend to gain citizenship or have already begun this process, you may wonder which form you can file. This includes nonresident aliens plus students on a J-1 or F-1 status. Whether you can use the 1040-NR or switch to the 1040 depends largely on the substantial presence test.
This residency test is based on your living status during the last three years. For 2022 Returns, you meet the substantial presence test if you are physically present in the U.S. for at least:
- 31 days during 2022,
- 183 days during 2022, 2021, and 2020 composed of:
- all of the days in 2022
- 1/3 of the days in 2021
- 1/6 of the days in 2020.
Your total present days over the last three years would need to be a total of 183 days. To determine this, use this simple formula:
Number of days in the U.S. in 2022 + number of days in 2021 divided by 3 + number of days in 2020 divided by 2020. If this is 183 or greater and your number of days in the U.S. was at least 31 during 2022, then you would meet the substantial presence test.
Example: You were present in the United States physically for 120 days in 2022, 2021, and 2020 each. To determine the substantial presence test for 2022, use the full 120 days of presence in 2022, 40 days in 2021 (1/3 of 120), and 20 days in 2020 (1/6 of 120). Because the total for the 3-year period is 180 days (120 + 40 + 20 = 180), you are not considered a resident as per the substantial presence test for 2022.
Example 2: You moved to the U.S. in January of 2020 and have lived here since (365 days in 2020; 365 days in 2021, and 365 days in 2022). As such, you would meet the substantial present test because your physical days in the states is greater than 183 days as per the calculations above: 365 days in 2022 + 121 days in 2021 (1/3 of 365) + 61 days in 2020 (1/6 of 365) = 547 total days. In this example, it is important to note that you would not be able to use Form 1040 during 2020 and 2021 since you would not have met the substantial presence test for those years. Instead, use Form 1040-NR.
Additional Resources
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