|Federal Income Tax Forms and Publications
U.S. Individual Income Tax Return for Single and Joint Filers With No Dependents
Form 1040 EZ and
Instructions 1040 EZ
This is the simplest form for filing income tax by U.S. residents. Generally start with this form, and if any of the additional forms you need to file
require more advanced tax return forms, change to Form 1040A or Form 1040 as needed.
U.S. Individual Income Tax Return
Form 1040 and
A form for filing income tax return by U.S. residents when claiming dependents
and requiring to file other forms and schedules, such as Schedule A or C.
Form 1040 A and
Instructions 1040 A
Simplified form 1040 for filing income tax return by U.S. residents when claiming dependents
and requiring to file other forms and schedules such as Schedule B.
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Form 1040 NR-EZ and
Instructions 1040 NR-EZ
A simplest form for filing income tax by U.S. non-residents. Generally start with this form,
unless any of the additional forms that you need to file require Form 1040NR.
U.S. Nonresident Alien Income Tax Return
Form 1040 NR and
Instructions 1040 NR
A form for filing income tax return by U.S. non-residents when required to file other forms such as Schedule C.
Schedule A - Itemized Deductions
Schedules A Form and
Schedule A Instructions
Generally most taxpayers claim a standard deduction on their income tax returns.
This amount is based on their filing status and the amount is subtracted from the taxable income.
However if the individual owns a home and pays mortgage, chances are that mortgage interest and property tax alone are higher than the standard deduction.
In this case filing itemized deductions is more beneficial. Taxpayers may additionally deduct things such as certain medical expenses, certain taxes, interest paid
(not on credit cards), charity contributions and some job expenses. Schedule A needs to be attached to Form 1040.
Schedule B - Interest and Ordinary Dividends
Schedules B Form
This form is used for reporting income from interest or dividends.
The payer reports this income on forms such as 1099-INT, 1099-OID or 1099-DIV.
Schedule B needs to be attached to Form 1040 or 1040A.
Schedule C - Profit or Loss From Business
Schedule C Form and
Schedule C Instructions
Self-employed individuals need to file and report profit or loss from the business on Schedule C.
Income may also be reported on Form 1099-MISC, which in most cases is considered as income from business and needs to be included on Schedule C.
This schedule is also used to deduct all the business expenses such as advertising,
car or truck expenses, office expenses, utilities, and employee wages, just to name a few.
Schedule C needs to be attached to Form 1040, 1040NR or 1041.