What Form 1040 is, in plain words
The 1040 is two pages. Page 1 adds up your income. Page 2 turns it into tax, subtracts the tax you already paid, and ends on one of two lines: your refund (line 35a) or what you owe (line 37).
Most lines are copied from somewhere else. Wages come from your W-2s. Interest comes from your 1099-INTs. Anything else goes on Schedule 1, 2 or 3 first. Then one total comes over to the 1040.
So filling out a 1040 is mostly gathering. Get every document. Put each number on the right schedule. Then carry the totals up. Do it in that order and the 1040 almost fills itself in.
Form 1040
What goes on every line
Tap any line to see what goes on it, with an example. A red dot means the number comes from a document sent to you. Most people use only some of these lines.
Form 1040
2025
Income
Deductions and tax
Credits and other taxes
Payments
Refund or amount you owe
From a document sent to you Rare. We don’t fill it yet
Read all 46 lines as a list
- Line 1a Wages
- The box 1 total of every W-2 you got. Three jobs, three W-2s, one number.Comes from W-2, box 1
- Line 1z Total wages
- Line 1a plus the less common wage lines (1b to 1h): household employee pay, unreported tips, and the like. For most people it equals 1a.
- Line 2a Tax-exempt interest
- Interest from municipal bonds. It isn't taxed, but it still counts when the IRS figures how much of your Social Security is taxable.We don't fill this line yet.
- Line 2b Taxable interest
- Interest from banks, savings accounts and bonds. Over $1,500, list each payer on Schedule B too.Comes from 1099-INT
- Line 3a Qualified dividends
- The part of your dividends taxed at the lower capital gains rates. It is already inside line 3b, not on top of it.Comes from 1099-DIV
- Line 3b Ordinary dividends
- All your dividends, from every brokerage and fund.Comes from 1099-DIV
- Line 4a IRA distributions
- Everything that came out of an IRA, including rollovers.Comes from 1099-R
- Line 4b Taxable IRA distributions
- The part that's taxed. A rollover or a Roth withdrawal can be zero.Comes from 1099-R
- Line 5a Pensions and annuities
- Pension, 401(k) and annuity payments.Comes from 1099-R
- Line 5b Taxable pensions and annuities
- The taxed part, usually box 2a of the 1099-R.Comes from 1099-R
- Line 6a Social Security benefits
- All the benefits you got, before Medicare came out.Comes from SSA-1099, box 5
- Line 6b Taxable Social Security
- Somewhere from none to 85% of line 6a, depending on your other income. A worksheet in the IRS instructions figures it.Comes fromthe Social Security benefits worksheet
- Line 7a Capital gain or loss
- Profit or loss from selling stock, funds or crypto. With Schedule D, it is Schedule D's total, and a loss can only take off $3,000 a year.Comes from 1099-BSchedule D, line 16
- Line 8 Additional income
- Everything the 1040 has no line for: a business, rentals, unemployment, prizes. It's one total from Schedule 1.Comes fromSchedule 1, line 10
- Line 9 Total income
- Lines 1z through 8 added together.
- Line 10 Adjustments to income
- Money that comes off before your income is taxed. Examples: half of your self-employment tax, or student loan interest.Comes fromSchedule 1, line 26
- Line 11a Adjusted gross income (AGI)
- Line 9 minus line 10. It's the number lenders and the IRS ask for, and most credits shrink as it grows. Page 2 repeats it as 11b.Example: Say your total income is $60,000 and your adjustments are $3,000. $60,000 − $3,000 = $57,000.
- Line 12e Standard or itemized deduction
- Pick the bigger one. The standard deduction is $15,750 if you're single, or $31,500 if you're married and file together. Itemized deductions are the ones you list on Schedule A.Comes fromSchedule A, line 17, when it's larger
- Line 13a Qualified business income deduction
- Up to 20% of business profit, for freelancers, gig workers and rental owners.Comes fromForm 8995, line 15
- Line 13b Additional deductions (Schedule 1-A)
- New for 2025: tips, overtime, car loan interest and the deduction for people 65 and older. You get these on top of the standard deduction.Comes fromSchedule 1-A, line 38
- Line 14 Total deductions
- Lines 12e, 13a and 13b added together.
- Line 15 Taxable income
- Line 11a minus line 14, never below zero. Your tax is figured on this.Example: Single, with $57,000 of income and the standard deduction: $57,000 − $15,750 = $41,250.
- Line 16 Tax
- From the tax table, or a worksheet that taxes qualified dividends and long-term gains at their lower rates.Comes fromthe qualified dividends and capital gain tax worksheet
- Line 17 Amount from Schedule 2, line 3
- The alternative minimum tax and a few other add-ons, when they apply.Comes fromSchedule 2, line 3
- Line 18 Tax plus Schedule 2
- Lines 16 and 17 added.
- Line 19 Child tax credit
- Up to $2,200 for each child under 17, and $500 for other dependents.Comes fromSchedule 8812, line 14
- Line 20 Amount from Schedule 3, line 8
- Other credits: the saver's credit, education credits, foreign tax.Comes fromSchedule 3, line 8
- Line 21 Total credits
- Lines 19 and 20 added.
- Line 22 Tax after credits
- Line 18 minus line 21, never below zero.
- Line 23 Other taxes
- Taxes on top of income tax. The most common one is self-employment tax, if you work for yourself.Comes fromSchedule 2, line 21
- Line 24 Total tax
- Lines 22 and 23. This is your whole tax bill for the year.
- Line 25a Withheld on W-2s
- Federal income tax that came out of your paychecks: box 2 of every W-2.Comes from W-2, box 2
- Line 25b Withheld on 1099s
- Federal tax withheld on 1099s and the SSA-1099: unemployment, Social Security, retirement payouts, backup withholding.Comes from 1099-G, box 4 SSA-1099, box 6 1099-NEC, box 4
- Line 25c Withheld on other forms
- Mostly extra Medicare tax your employer held back.Comes fromForm 8959, line 24
- Line 25d Total withheld
- Lines 25a, 25b and 25c added.
- Line 26 Estimated tax payments
- Quarterly payments you sent the IRS yourself, plus any refund you applied from last year.
- Line 27a Earned income credit
- A credit for people who work and don't earn a lot. It can pay you money even if you owe no tax.Comes fromthe earned income credit worksheet
- Line 28 Additional child tax credit
- The part of the child tax credit paid to you as a refund when the credit is more than your tax.Comes fromSchedule 8812, line 27
- Line 29 American opportunity credit
- The refundable part of the college credit, up to $1,000.Comes fromForm 8863, line 8
- Line 31 Amount from Schedule 3, line 15
- Other credits that can pay you back. One example: too much Social Security tax came out because you had two jobs.Comes fromSchedule 3
- Line 32 Other payments and refundable credits
- Lines 27a through 31 added.
- Line 33 Total payments
- Lines 25d, 26 and 32 added. Everything that counts as already paid.
- Line 34 Overpaid
- When you paid more than your total tax: line 33 minus line 24.Example: Your tax is $4,000 and $5,200 came out of your pay. $5,200 − $4,000 = $1,200 back to you.
- Line 35a Refund
- The part of line 34 you want back. Add your bank details on 35b to 35d for direct deposit.
- Line 36 Applied to next year
- Any part of the overpayment you'd rather put toward next year's estimated tax.We don't fill this line yet.
- Line 37 Amount you owe
- When your total tax is more than you paid: line 24 minus line 33. Due April 15, even if you get an extension to file.Example: Your tax is $4,000 and you paid $3,000 during the year. $4,000 − $3,000 = $1,000 to pay.
What you need before you start
Gather these first. Then filling out Form 1040 is mostly copying numbers.
Documents sent to you
- W-2Your pay and the tax your employer already held back.Goes on lines 1a, 25a
- 1099-INTInterest your bank paid you.Goes on line 2b
- 1099-DIVDividends from stocks and funds.Goes on lines 3a, 3b
- 1099-RMoney out of a pension, 401(k) or IRA.Goes on lines 4a, 4b, 5a, 5b
- SSA-1099Your Social Security benefits for the year.Goes on lines 6a, 25b
- 1099-BStocks or funds you sold.Goes on line 7a
- 1099-GUnemployment benefits, or a state tax refund.Goes on line 25b
- 1099-NECWhat a client paid you as a contractor.Goes on line 25b
Forms you fill out first, if they apply
Each one ends in a total that goes on Form 1040.
- Schedule DYour profit or loss from selling stock, funds or crypto.
- Schedule 1Money the 1040 has no line for, like a business or unemployment. Also things that lower your income.
- Schedule AA list of costs you can take off, like mortgage interest and gifts to charity.
- Form 8995Takes 20% of your business profit off your taxable income.
- Schedule 1-ANew for 2025. Deductions for tips, overtime, car loan interest, and people 65 or older.
- Schedule 2Taxes on top of income tax. Self-employment tax is the one most people see.
- Schedule 8812The child tax credit: up to $2,200 for each child.
- Schedule 3Other credits and payments the 1040 has no line for.
- Form 8959A little extra Medicare tax, 0.9%, on high pay.
- Form 8863Tax credits for paying for college.
How to fill out Form 1040
- 1
Gather first, fill second
Get every W-2, 1099 and 1098 before you start. A 1040 filed before the last form arrives is the most common reason for an IRS letter.
- 2
Fill the schedules before the 1040
Schedule C before Schedule 1, Schedule 1 before line 8. The 1040 only takes totals, so it goes last.
- 3
Check the two numbers that matter
Line 11a, your AGI, and line 24, your total tax. If either looks wrong, the mistake is upstream on a schedule.
- 4
Sign it
An unsigned return isn't filed. Married filing together, both of you sign.
What’s next
That's the whole return. Check line 24, then line 35a or 37. Sign it and send it in.
Questions people ask
Do I have to fill out a 1040?
If you file a federal income tax return, yes. The 1040 is the return. Seniors can use the 1040-SR, which is the same form in bigger print. Whether you have to file at all depends on your income and filing status.
What's the difference between line 9 and line 11?
Line 9 is total income. Line 11a is adjusted gross income: total income minus the adjustments on line 10. Most credits and limits are based on line 11a.
Where does self-employment income go on the 1040?
Not on a 1040 line of its own. It goes on Schedule C, the profit moves to Schedule 1 line 3, and Schedule 1's total arrives on 1040 line 8. The self-employment tax on it goes through Schedule SE and Schedule 2 to line 23.
What schedules do I need?
Only the ones your year calls for. A W-2 and a bank account usually means none. Freelance or gig work means Schedule C, SE, 1 and 2. Selling stock means Schedule D. The list below the lines shows what feeds what.
When is the 1040 due?
April 15, 2026 for 2025 returns. An extension (Form 4868) gives you until October 15 to file, but not to pay: what you owe is still due in April.
Hand it over
Bring the documents. We fill in Form 1040.
Start a return with the forms you have. You get a filled-in 1040 that you check, sign and mail. Free to start. The print-ready forms cost $99.