Tax Forms Explained
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Are all those tax form codes giving you a headache? Here's a quick guide of the most important forms you'll need when filing.
Which Form 1040 Should I Use?
For federal income tax returns, you have three related forms: Form 1040EZ, Form 1040A, and Form 1040. Start by checking if you can meet all requirements stated regarding the use of 1040EZ and if you are okay with its limitations. If not, check the requirements and limitations of Form 1040A. Finally, go see the conditions for using Form 1040 if they are applicable to you.
Form 1040EZ: U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents [Instructions] [PDF]
Also known as "the easy form". According to the IRS, you should use Form 1040EZ if and only if:
- Your filing status is single or married filing jointly,
- You claim no dependents,
- You, and your spouse if filing a joint return, were under 65 on January 1, and not blind at the end of the year,
- You have only wages, salaries, tips, taxable scholarship and fellowship grants, unemployment compensation, qualified state tuition program earnings, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500,
- Your taxable income is less than $100,000,
- You did not receive any advance earned income credit payments,
- You do not owe any household employment taxes on wages you paid to a household employee,
- You do not claim a student loan interest deduction, an educator expense deduction, or a tuition and fees deduction, and
- You do not claim an education credit, retirement savings contributions credit, or a health coverage tax credit.
Using Form 1040EZ means you are not allowed to list deductions or claim adjustments for income or tax credits, except earned income credit.
Download the PDF here.
Form 1040A: US Individual Tax Return [Instructions] [PDF]
Also known as "the short form". According to the IRS, you should use Form 1040A if and only if:
- Your income is only from wages, salaries, tips, taxable scholarships and fellowships, interest, ordinary dividends, capital gain distributions, pensions, annuities, IRAs, unemployment compensation, and taxable social security or railroad retirement benefits and Alaska Permanent Fund dividends,
- Your taxable income is less than $100,000,
- You do not itemize deductions, and
- Your only adjustments to income are the IRA deduction, the student loan interest deduction, educator expenses and the tuition and fees deduction.
Types of credits you can only claim when using 1040A are: child and dependent care expenses, earned income, adoption, (for the) elderly or disabled, education, child tax, additional child tax, and retirement savings contribution.
Download the PDF here.
Form 1040: US Individual Tax Return [Instructions] [PDF]
Also known as "the long form". According to the IRS, you should use Form 1040 if:
- Your taxable income is $100,000 or more,
- You have certain types of income such as unreported tips, certain nontaxable distributions, self–employment earnings, or income received as a partner, a shareholder in an "S" Corp., or a beneficiary of an estate or trust.
- You itemize deductions or claim certain tax credits or adjustments to income, or
- You owe household employment taxes.
For a complete list of conditions for the usage of Form 1040 is available in the instructions of Form 1040A [link].
Download the PDF here.
Form 1040NR: U.S. Nonresident Alien Income Tax Return [PDF] and Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents [PDF]
If you are a non-resident alien married to a U.S. citizen or resident alien, you are allowed to use Forms 1040EZ, 1040A, or 1040. However, other non-resident aliens must use Form 1040NR [link] or Form 1040NR-EZ [PDF], whichever is applicable. Resident aliens must abide by the same tax laws and procedures as U.S. citizens.
For more information on U.S. non-resident aliens, visit Topic 851 [link].
Form 1040X: Amended U.S. Individual Income Tax Return [Instructions] [PDF]
Form 1040X is used to correct only Forms 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ. For more details, read more here [link].
Wage Forms
Forms W-2 and W-3 are generally accomplished by your employer, but the information contained in them is still necessary in accomplishing your tax return.
Form W-2: Wage and Tax Statement [Instructions] [PDF]
Form W-2 should be sent to you by your employer, as it is needed in accomplishing your tax return. These W-2's, which list your earnings and withheld taxes, must be completed and sent in by the end of January.
Note that Form W-2's are required in electronic submissions.
In case of a misplaced Form W-2, contact your employer immediately. If by mid February you have not received it, call the IRS for help. If you cannot obtain a Form W-2 by the tax deadline, use Form 4852: Substitute for Form W-2, Wage and Tax Statement [PDF].
Form W-3: Transmittal of Wage and Tax Statements [PDF]
Form W-2 summarizes the data contained in Form W-2.
State Tax Forms
The Federation of Tax Administrators (FTA) has a compilation of tax forms and instructions by state. For more information, choose your state here: [link]
Other Forms
Form 1045: Application for Tentative Refund [PDF]
Form 1099: Various forms that report types of income different from wages, salaries, and tips (because those are reported in Form W-2).
Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Form 2848: Power of Attorney and Declaration of Representative [PDF]
Form 8822: Change of Address [PDF]
Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition [PDF]
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