Recommended by IRS
About Form 1040, U.S. Individual Income Tax ReturnInformation about Form 1040, U.S. Individual Income Tax Return, including recent updates, related forms, and instructions on how to file.
Form 1040
PDF
PDF version of Form 1040.
Instructions for Form 1040
PDF
Instructions explaining how to file Form 1040.
Schedule 1
PDF
Additional Income and Adjustments to Income
Schedule 2
PDF
Tax
Schedule 3
PDF
Nonrefundable Credits
Found 1270 Matching Items; Displaying 251 - 260.
Topic no. 451, Individual retirement arrangements (IRAs)
An individual retirement arrangement (IRA) is a tax-favored personal savings arrangement, which allows you to set aside money for retirement. There are several different types of IRAs, including traditional IRAs and Roth IRAs. You can set up an IRA with a bank, insurance company, or other financial institution.
Tax Topics
About Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
Information about Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file return, including recent updates, related forms and instructions on how to file.
General Information
Update to 2014 instructions to Form 8938 1
This update reflects changes to the Form 8938 reporting requirements made in the final regulations under section 6038D
General Information
Corporations
Limited liability company - Possible repercussions
Issues Limited Liability Companies may face.
General Information
Small Businesses
Self-employment tax for businesses abroad
Self-Employment Tax for Businesses Abroad
General Information
Nonresidents
Taxation of dual-status individuals
You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year.
General Information
Nonresidents
Taxpayers should continue to report all cryptocurrency, digital asset income
IR-2024-18, Jan. 22, 2024 — The Internal Revenue Service today reminded taxpayers that they must again answer a digital asset question and report all digital asset related income when they file their 2023 federal income tax return, as they did for their 2022 federal tax returns.
News
News Media
Tax basics: Understanding the difference between standard and itemized deductions
Tax Tip 2023-03, January 10, 2023 — One of the first decisions taxpayers must make when completing a tax return is whether to take the standard deduction or itemize their deductions. There are several factors that can influence a taxpayer’s choice, including changes to their tax situation, any changes to the standard deduction amount and recent tax law changes.
General Information
Individuals
It’s important for taxpayers to know the difference between standard and itemized deductions
Tax Tip 2022-06, January 11, 2022 — Taxpayers have two options when completing a tax return, take the standard deduction or itemize their deductions. Most taxpayers use the option that gives them the lowest overall tax.
General Information
Understanding Your Letter 6591
You may qualify to receive the Child Tax Credit (CTC), or receive additional Child Tax Credit, for 2021, but you need to file a 2021 income tax return to claim the credit.
General Information
Individuals