IRS 1040 2024-2025 free printable template

Form 1040 U.S. Individual Income Tax Return 2024 Department of the Treasury Internal Revenue Service For the year Jan. 1 Dec. 31 2024 or other tax year beginning OMB No. 1545-0074 IRS Use Only Do not write or staple in this space. Is blind 4 Check the box if qualifies for see instructions Cat. No. 11320B Form 1040 2024 Page 2 Tax and Credits Payments Tax see instructions. Check if any from Form s 1 Amount from Schedule 2 line 3 Add lines 19 and 20. Other taxes including self-employment tax...

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How to fill out

Follow these instructions to complete federal Form 1040:

1. Gather additional documents, such as W-2 forms, 1099 forms, and any other income or deduction records.
2. Start with the personal information section and provide your name, address, social security number, and other requested details.
3. Move on to the filing status section and choose the appropriate option for your situation, such as single, married, filing jointly, or head of household.
4. Enter your income details in the income section. Report your wages, salaries, tips, business income, rental income, and any other sources of income.
5. Deduct your eligible expenses in the deductions section. This may include student loan interest, medical expenses, mortgage interest, and charitable contributions.
6. Calculate your taxable income by subtracting the deductions from your income.
7. Determine your tax liability by referring to the tax rate schedules provided in the form's instructions.
8. Claim any applicable tax credits in the credits section. This could include the child tax credit, education credits, or earned income credit.
9. Calculate your total tax due or your refund by comparing your tax liability with any payments or withholding you have already made.
10. Finally, sign and date the form before mailing it to the appropriate address as specified in the instructions.

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New updates of IRS form 1040

Increased Standard Deduction

Enhanced Child Tax Credit

Clean Vehicle Credits

Changes to Schedule 3

Reporting Credits and Deductions

Retirement and Charitable Contributions

Exceptions to Early Distribution Tax

Direct File Pilot Program

New updates of IRS form 1040

As the 2024 tax filing season approaches, there are several important updates to Form 1040 and 1040-SR for the 2024 tax year. Below are the key changes and how they may affect your tax return, due by April 15, 2024 (or April 17 for residents of Maine and Massachusetts due to local holidays).

Increased Standard Deduction

The standard deduction amounts have been raised for all filing statuses in 2024. For single filers or those married filing separately, the deduction is now $13,850. Those filing jointly or as qualifying surviving spouses can claim $27,700, while heads of household receive a deduction of $20,800. These increased amounts will reduce taxable income and can lead to significant savings for taxpayers.

Enhanced Child Tax Credit

The maximum Additional Child Tax Credit has also increased. For 2024, eligible taxpayers can now claim up to $1,600 per qualifying child, providing additional support to families with dependent children.

Clean Vehicle Credits

The clean vehicle credit has been revamped for 2024. Now referred to as the "clean vehicle credit," it applies to new qualified plug-in electric vehicles, with updated eligibility requirements. This credit is still reported on Form 8936 and Schedule 3, line 6f. Additionally, a credit for previously owned clean vehicles is available for those acquired and placed in service after 2022.

Changes to Schedule 3

Schedule 3 has been updated with new lines for the 2024 tax year. Line 5 has been split into two: 5a for the residential clean energy credit and 5b for the energy-efficient home improvement credit, both reported using Form 5695. A new line of 6m has been added to report the credit for previously owned clean vehicles. Line 13c will now be used to report the elective payment election amount from Form 3800.

Reporting Credits and Deductions

New guidelines for reporting certain credits and deductions have been established. For example, the credits for qualified sick and family leave wages are now reported on Schedule 3, line 13z. Note that the alternative motor vehicle credit has expired and is no longer available.

For self-employed individuals, the self-employed health insurance deduction has a new process. If you're eligible for this deduction on Schedule 1, line 17, and can't use the regular worksheet, you'll now need to use Form 7206 to calculate your deduction, replacing the former guidelines found in Publication 535.

Retirement and Charitable Contributions

A new one-time election allows up to $50,000 to be distributed from an individual retirement account (IRA) to certain charitable trusts, such as a charitable remainder annuity trust, charitable remainder unitrust, or a charitable gift annuity. These donations must be made through qualified charitable distributions, offering a new way to support charitable causes while benefiting from a tax break.

Additionally, the required minimum distribution (RMD) age has increased to 72. If you turn 72 in 2024, your first required distribution isn’t due until April 1, 2025, giving you more time before starting withdrawals.

Exceptions to Early Distribution Tax

Several new exceptions to the 10% early distribution tax on retirement plans have been introduced. Distributions related to federally declared disasters, terminal illnesses, or certain circumstances for firefighters now qualify for exceptions. These changes may help taxpayers access retirement funds without the usual penalties in specific situations.

Direct File Pilot Program

The IRS is launching a Direct File pilot program during the 2024 tax season. This program will offer eligible taxpayers in participating states the ability to prepare and electronically file their federal tax returns for free directly with the IRS. This service is designed for those with relatively simple tax situations, and more information will be available on the IRS website as the pilot progresses.

For the latest updates and more detailed information, be sure to visit IRS.gov/Form1040.

All You Need to Know About 1040 Tax Return Form

What is Federal Form 1040?

What is the purpose of IRS form 1040?

Who needs?

Special Cases

Components of IRS form 1040

Is the 1040 tax return form accompanied by other forms?

Filing Deadlines

Late Filing and Extensions

Mailing Instructions and Private Delivery Services

What should be reported

Where to mail 1040?

All You Need to Know About 1040 Tax Return Form

Prepare for the upcoming 2025 tax season with pdfFiller.

What is Federal Form 1040?

Federal Form 1040 is an IRS tax form used for personal federal income tax returns filed by United States residents. The form calculates the total taxable income of the taxpayer and determines how much the government will pay or refund.

What is the purpose of IRS form 1040?

The IRS form 1040 is an important document to be filed by all individuals to reveal their earnings for the year. This is done for three main reasons: it is important to determine how much tax should be withheld from the individual's earnings, check whether the person should be given a tax refund, and see whether a taxpayer owes money.

Who needs?

IRS form 1040 must be completed by U.S. citizens, resident aliens, and certain nonresident aliens, based on their income and tax circumstances. The IRS provides three charts (A, B, and C) to help taxpayers determine whether they are required to file a return.

Even if you are not obligated to file a return, you should still consider filing if you are eligible for certain tax credits, such as the Earned Income Credit, Additional Child Tax Credit, American Opportunity Credit, Credit for Federal Tax on Fuels, Premium Tax Credit, or Credits for Sick and Family Leave. Filing may also result in a refund of any federal income tax withheld from your earnings.

Taxpayers who received advance payments of the Premium Tax Credit in 2025 must file Form 1040 and attach Form 8962 to reconcile these payments, even if someone else enrolled them or their dependents in health coverage through the Marketplace.

Special Cases

• Children and Full-Time Students: If your child was under 19 (or a full-time student under 24) at the end of 2025, you can elect to report their income on your return using Form 8814, meaning your child may not need to file their own return.
• Resident Aliens: Resident aliens, those who meet the green card or substantial presence test, are also subject to Form 1040 filing requirements. They may qualify for tax treaty benefits, as detailed in Publication 519.
• Nonresident and Dual-Status Aliens: Nonresident aliens and dual-status aliens married to U.S. citizens or residents may file Form 1040 if they elect to be taxed as resident aliens. However, most nonresident aliens are required to file Form 1040-NR. For specific details, refer to Publication 519.

Components of IRS form 1040

Personal Information:

• Name, SSN, and Address: Top section of Form 1040.
• Filing Status: Check boxes on Line 1 (Single, Married filing jointly, etc.).

Income:

• Wages, Salaries, Tips, etc.: Line 1.
• Interest Income: Line 2a (Tax-exempt), Line 2b (Taxable).
• Dividends: Line 3a (Qualified), Line 3b (Ordinary).
• Retirement Distributions (IRAs, Pensions, etc.): Lines 4a–4d.
• Social Security Benefits: Lines 6a and 6b.
• Other Income (e.g., Business, Capital Gains, Unemployment): Lines 7–8.
• Total Income: Line 9.

Adjusted Gross Income (AGI):

• Adjustments to income, such as educator expenses or student loan interest, are entered on Schedule 1.
• Adjusted Gross Income (AGI): Line 11.

Tax and Credits:

• Standard Deduction or Itemized Deductions: Line 12.
• Qualified Business Income Deduction (if applicable): Line 13.
• Taxable Income: Line 15.
• Tax Calculation: Line 16.
• Nonrefundable Credits: Lines 19–22 (e.g., Child Tax Credit, Credit for Other Dependents).

Other Taxes:

• Additional taxes, such as self-employment tax, entered on Schedule 2 and carried over to Line 23.
• Total Taxes: Line 24.

Payments:

• Federal Income Tax Withheld: Line 25a-c.
• Estimated Tax Payments: Line 26.
• Refundable Credits: Lines 27–31 (e.g., Earned Income Credit, Additional Child Tax Credit).
• Total Payments: Line 33.

Refund or Amount You Owe:

• Refund: Line 34 (If the total of payments is greater than tax liability).
• Amount Owed: Line 37 (If total payments are less than taxes owed).

Is the 1040 tax return form accompanied by other forms?

As a rule, the 1040 form is followed by a W-2 form that an individual may get from the employer. Also, forms W-2G and 1099-R must accompany the 1040 form only if the tax was withheld.

Filing Deadlines

Form 1040 or 1040-SR must be filed by April 15, 2025. However, residents of Maine or Massachusetts have until April 17, 2025, due to Patriots’ Day and Emancipation Day holidays. Filing after these deadlines may result in interest and penalties on unpaid taxes.

If you are serving in or supporting the U.S. Armed Forces in a designated combat zone or contingency operation, special filing rules apply, allowing for later filing. Refer to Publication 3 for more information.

Late Filing and Extensions

If you can’t file by the due date, you can apply for an automatic 6-month extension using Form 4868. Keep in mind, this extension only gives you more time to file, not to pay any taxes owed. Interest and penalties may accrue on unpaid taxes starting from the original filing deadline.

U.S. citizens or resident aliens living or working outside the U.S. or Puerto Rico on the due date may qualify for a 2-month extension to file and pay taxes. However, interest on unpaid taxes will still apply. This extension can be further extended for 4 additional months by filing Form 4868 before June 17, 2025, but it also does not extend the payment deadline.

Mailing Instructions and Private Delivery Services

If you e-file your return, there's no need to mail it. If mailing, check the current IRS mailing address as listed at the end of the filing instructions or on IRS.gov/Form1040.

Certain private delivery services (such as FedEx, DHL, and UPS) are accepted by the IRS to meet filing deadlines. For a complete list of eligible services and addresses, visit IRS.gov/PDS.

What should be reported

General Filing Requirements (Chart A):

Single individuals under 65 are required to file a tax return if their gross income is at least $13,850. For those who are 65 or older, the threshold increases to $15,700. Married couples filing jointly must file if their combined income is $27,700 when both spouses are under 65, $29,200 if one spouse is 65 or older, and $30,700 if both spouses are 65 or older. Married individuals filing separately are required to file if their income is at least $5. Heads of household under 65 must file if their income reaches $20,800, while those 65 or older must file at $22,650. Qualifying surviving spouses under 65 must file if their income is $27,700, and those 65 or older must file at $29,200.

Filing for Dependents (Chart B):

Single dependents are required to file if their unearned income exceeds $1,250, earned income exceeds $13,850, or their total gross income is more than the larger of $1,250 or their earned income plus $400. Different income thresholds apply for dependents who are 65 or older, or blind. Married dependents must file if their unearned income exceeds $1,250, earned income exceeds $13,850, or if their total gross income meets certain criteria. Higher thresholds apply for those who are 65 or older, or blind.

Other Situations Requiring Filing (Chart C):

A tax return must also be filed if any of the following conditions apply: you owe special taxes, such as alternative minimum tax, household employment taxes, or social security taxes on unreported wages. Additionally, filing is required if you received distributions from health or retirement accounts like HSAs or MSAs. Self-employed individuals with net earnings of at least $400 are required to file, as well as anyone who received wages from a church exempt from social security taxes. Finally, if advance payments of the premium tax credit were made for your health coverage, a return must be filed to reconcile those payments.

Where to mail 1040?

Once your 1040 form is completed and electronically signed, you must send it to the IRS. pdfFiller enables you to file your income declaration to the IRS from the editor without printing and mailing it. Take advantage of pdfFiller’s Send via USPS option, which enables you to ship your paperwork via postal service without printing blanks and filling out envelopes. The up-to-date addresses of the state IRS departments are available on the last page of the official PDF 1040 instruction.

FAQ

What should I do if I've made a mistake on my federal tax return after filing?

The action you take depends on the type of mistake. For minor errors, like mathematical miscalculations, the IRS often detects and corrects them during the processing of your return, so you may not need to do anything further. However, if your mistake involves incorrect filing status, income, deductions, or credits, you'll need to file an amended return using Form 1040-X, Amended U.S. Individual Income Tax Return. Be sure to include any forms or schedules affected by the changes or missed when filing your original return.

How do I report the dividends I received from my credit union?

Dividends from credit unions, cooperative banks, domestic savings and loan associations, and mutual savings banks should be reported as interest rather than dividends. This type of income can be included on Form 1040 (U.S. Individual Income Tax Return), Form 1040-SR (U.S. Tax Return for Seniors), or Form 1040-NR (U.S. Nonresident Alien Income Tax Return). If your taxable interest income exceeds $1,500, or if you received interest as a nominee for someone else, you must report this income on Schedule B (Form 1040) for Interest and Ordinary Dividends and attach it to your tax return.

Can I split my refund if I file using federal form 1040?

Yes, you can split your refund when filing an original return on Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040-PR. However, if you're filing Form 8379 (Injured Spouse Allocation), you cannot split your refund.

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