Editing Form 1040 (section)

==Filing requirements==

=== Who must file? ===

Form 1040 (or a variant thereof) is the main tax form filed by individuals who are deemed residents of the United States for tax purposes. The corresponding main form filed by businesses is [[Form 1120]], also called the U.S. Corporation Income Tax Return.<ref name=f1120>{{cite web|url = https://www.irs.gov/pub/irs-pdf/f1120.pdf|title = Form 1120, U.S. Corporation Income Tax Return|access-date = January 1, 2016}}</ref>

An individual is considered a resident of the United States for tax purposes if he or she is a citizen of the United States or a resident alien of the United States for tax purposes.<ref name="f1040_2014ins">{{cite web|url=https://www.irs.gov/pub/irs-pdf/i1040gi.pdf|title=1040 Instructions 2018|website=IRS|publisher=Internal Revenue Service|url-status=live|archive-url=https://web.archive.org/web/20190831171656/https://www.irs.gov/pub/irs-pdf/i1040gi.pdf|archive-date=August 31, 2019|access-date=September 7, 2019}}</ref>{{rp|6}} An individual is a resident alien of the United States if he or she passes either the [[Substantial Presence Test]] or the [[Green Card Test]], although there are also some other cases; individuals who have taxable income in the United States but fail the criteria for being resident aliens must file as nonresident aliens for tax purposes.<ref name="alien_tax">{{cite web |url=https://www.irs.gov/pub/irs-pdf/p519.pdf |archive-url=https://web.archive.org/web/20030606025620/http://www.irs.gov/pub/irs-pdf/p519.pdf |archive-date=2003-06-06 |url-status=live |title=U.S. Tax Guide for Aliens For use in preparing 2014 Returns |publisher=Internal Revenue Service}}</ref>{{rp|3}} While residents of the United States for tax purposes file Form 1040, nonresident aliens must file Form 1040NR or 1040NR-EZ.<ref>{{cite web |url=https://www.irs.gov/Individuals/International-Taxpayers/Aliens---Which-Form-to-File |title=Aliens - Which Form to File |publisher=Internal Revenue Service |access-date=December 31, 2015 |archive-date=February 7, 2016 |archive-url=https://web.archive.org/web/20160207105204/https://www.irs.gov/Individuals/International-Taxpayers/Aliens---Which-Form-to-File |url-status=live }}</ref> There is also a "dual status alien" for aliens whose status changed during the year.

Resident aliens of the United States for tax purposes must generally file if their income crosses a threshold where their taxable income is likely to be positive, but there are many other cases where it may be legally desirable to file. For instance, even if not required, individuals can file a return in order to receive a refund on withheld income or to receive certain credits (e.g. [[earned income tax credit]]).<ref name="f1040_2014ins" />{{rp|6}}

=== Filing modalities ===

The form may be filed either by paper or online.

==== Paper filing ====

Paper filing is the universally accepted filing method. Form 1040, along with its variants, schedules, and instructions, can be downloaded as [[Portable Document Format|PDF]]s from the [[Internal Revenue Service]] website.<ref>{{cite web|title=Form 1040, U.S. Individual Income Tax Return|url=https://www.irs.gov/uac/about-form-1040|publisher=IRS|access-date=June 21, 2016|archive-date=May 13, 2016|archive-url=https://web.archive.org/web/20160513164418/https://www.irs.gov/uac/About-Form-1040|url-status=live}}</ref> Finalized versions of the forms for the tax year (which in the US is the same as the calendar year) are released near the end of January of the following year.

Paper forms can be filled and saved electronically using a compatible PDF reader, and then printed. This way, it is easy to keep electronic copies of one's filled forms despite filing by paper. Alternatively, they can be printed out and filled by hand. A combination of the approaches may also be used, with some content filled in electronically and additional content written in by hand. As a general rule, where possible, it makes sense to fill electronically, but in some cases filling by hand may be necessary (for instance, if additional notes of explanation need to be added, or the font used for electronic filling is too large to fit the information in the space provided).

The only parts of the form that cannot be filled electronically are the signature lines.

The paper Form 1040, along with all relevant schedules and additional forms, must be sent in a single packet by mail or courier to an IRS address determined by the US state the taxpayer is filing from and whether or not a payment is enclosed.<ref>{{cite web|url = https://www.irs.gov/uac/Where-to-File-Addresses-for-Tax-Professionals|title = Where to File Addresses for Taxpayers and Tax Professionals|publisher = [[Internal Revenue Service]]|access-date = January 1, 2016|archive-date = March 5, 2016|archive-url = https://web.archive.org/web/20160305083904/https://www.irs.gov/uac/Where-to-File-Addresses-for-Tax-Professionals|url-status = live}}</ref>

The IRS accepts returns that are stapled or paperclipped together. However, any check or payment voucher, as well as accompanying Form 1040-V, must ''not'' be stapled or paperclipped with the rest of the return, since payments are processed separately.<ref name=f1040-v/>

==== Electronic filing ====

The IRS allows US residents for tax purposes to file electronically in three ways:<ref name=efile>{{cite web|url = https://www.irs.gov/Filing/E-File-Options|title = E-File Options for Individuals|publisher = [[Internal Revenue Service]]|access-date = January 1, 2016}}</ref>

* Those with incomes of $66,000 or less may file electronically using IRS Free File, a free e-filing tool (there are some other conditions necessary to be eligible for free filing; in particular, some kinds of income and deductions cannot be handled by free filing).<ref>{{cite web|url = https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free|title = Free File: Do Your Federal Taxes for Free|publisher = [[Internal Revenue Service]]|access-date = January 10, 2017}}</ref>
* It is possible to prepare one's tax return using a [[tax compliance software]] approved by the IRS and have the software file the return electronically.<ref>{{Cite web |title=How tax preparation software is approved for electronic filing |url=https://www.irs.gov/e-file-providers/how-tax-preparation-software-is-approved-for-electronic-filing |access-date=February 19, 2025 |website=Internal Revenue Service |language=en}}</ref>
* One can use a tax professional who has been accepted by the IRS for electronic filing.

Many paid tax preparers are required to file individual tax returns electronically, and most [[tax compliance software]] file electronically on the taxpayer's behalf. Even the tax preparers who are not so required, must file Form 8948 if they choose paper filing, providing an explanation for why they are not filing electronically.<ref>{{cite web|url = https://www.irs.gov/uac/Form-8948,-Preparer-Explanation-for-Not-Filing-Electronically|title = Form 8948, Preparer Explanation for Not Filing Electronically|access-date = January 7, 2015|publisher = [[Internal Revenue Service]]|archive-date = February 10, 2015|archive-url = https://web.archive.org/web/20150210004616/http://www.irs.gov/uac/Form-8948,-Preparer-Explanation-for-Not-Filing-Electronically|url-status = live}}</ref>

==== Comparison ====

If one is not eligible for IRS Free File, depending on the company used it might cost hundreds of dollars to file electronically, whereas paper filing has no costs beyond those of printing and mailing. Furthermore, the available existing electronic filing options may not offer sufficient flexibility with respect to arranging one's tax return, adding attachments, or putting written notes of explanation that can help preempt IRS questions. In the past, filing electronically may have exposed the taxpayer's data to the risk of accidental loss or [[identity theft]],<ref>{{cite web|title=The Internal Revenue Service Is Not Adequately Protecting Taxpayer Data on Laptop Computers and Other Portable Electronic Media Devices|url=https://www.treasury.gov/tigta/auditreports/2007reports/200720048fr.pdf |archive-url=https://web.archive.org/web/20111129164754/http://www.treasury.gov/tigta/auditreports/2007reports/200720048fr.pdf |archive-date=November 29, 2011 |url-status=live|website=Treasury.gov|publisher=Treasury Inspector General for Tax Administration|access-date= August 2, 2016|date=March 23, 2007|quote=IRS employees reported the loss or theft of at least 490 computers between January 2, 2003, and June 13, 2006 ... we conducted a separate test on 100 laptop computers currently in use by employees and determined 44 laptop computers contained unencrypted sensitive data, including taxpayer data and employee personnel data}}</ref><ref>{{cite web|last1=Anderson|first1=Nate|title=Inspectors: IRS lost 490 laptops, many with unencrypted data|url=https://arstechnica.com/uncategorized/2007/04/inspectors-irs-lost-490-laptops-many-with-unencrypted-data/|website=[[Ars Technica]]|access-date=August 2, 2016|date=April 6, 2007|archive-date=February 23, 2017|archive-url=https://web.archive.org/web/20170223092855/https://arstechnica.com/uncategorized/2007/04/inspectors-irs-lost-490-laptops-many-with-unencrypted-data/|url-status=live}}</ref> but now e-filing with reputable companies is considered more secure than paper filing.<ref>{{Cite web |title=Common Myths About E-filing |url=https://www.e-file.com/help/e-filing-myths.php |access-date=October 12, 2023 |archive-date=September 27, 2023 |archive-url=https://web.archive.org/web/20230927050432/https://www.e-file.com/help/e-filing-myths.php |url-status=live }}</ref><ref>{{Cite web |title=Is It Safe To File Your Tax Return Online? |url=https://www.thebalancemoney.com/is-it-safe-to-e-file-your-tax-return-1293933 |access-date=2023-10-12 |website=The Balance |language=en |archive-date=December 24, 2023 |archive-url=https://web.archive.org/web/20231224135100/https://www.thebalancemoney.com/is-it-safe-to-e-file-your-tax-return-1293933 |url-status=live }}</ref>


=== Signature requirement ===

Form 1040 must be signed and dated in order to be considered valid. If filing jointly with a spouse, both must sign and date.<ref>{{cite web |url=https://apps.irs.gov/app/vita/content/31/31_03_005.jsp?level=basic |title=Taxpayer Signature |access-date=January 1, 2016 |publisher=Internal Revenue Service |archive-date=August 9, 2016 |archive-url=https://web.archive.org/web/20160809120653/https://apps.irs.gov/app/vita/content/31/31_03_005.jsp?level=basic |url-status=live }}</ref> If a return is submitted electronically, individuals must use either a Self-Select PIN or Practitioner PIN.<ref>{{cite web |url=https://www.irs.gov/uac/Signing-an-Electronic-Tax-Return |title=Signing an Electronic Tax Return |date=November 6, 2014 |access-date=January 1, 2016 |publisher=Internal Revenue Service |archive-date=March 5, 2016 |archive-url=https://web.archive.org/web/20160305083628/https://www.irs.gov/uac/Signing-an-Electronic-Tax-Return |url-status=live }}</ref>

=== Substitute return ===

If an individual decides not to file a return, the IRS may (after it has sent several reminders) file a substitute return.<ref>{{cite news |url=https://www.nytimes.com/2012/02/12/business/yourtaxes/irs-steps-in-for-nonfilers-at-a-potentially-high-price.html |archive-url=https://ghostarchive.org/archive/20220102/https://www.nytimes.com/2012/02/12/business/yourtaxes/irs-steps-in-for-nonfilers-at-a-potentially-high-price.html |archive-date=2022-01-02 |url-access=limited |url-status=live |title=If You Don't File, Beware the Ghost Return |newspaper=The New York Times |first=Charles |last=Delafuente |date=February 11, 2012 |access-date=January 1, 2016}}{{cbignore}}</ref><ref>{{Cite web|url = https://www.legalzoom.com/articles/what-are-the-penalties-for-not-filing-taxes|title = What Are The Penalties For Not Filing Taxes?|last = Morrow|first = Stephanie|date = September 1, 2009|publisher = [[LegalZoom]]|access-date = January 1, 2016|archive-date = March 4, 2016|archive-url = https://web.archive.org/web/20160304092258/https://www.legalzoom.com/articles/what-are-the-penalties-for-not-filing-taxes|url-status = live}}</ref><ref>{{cite web|url = http://money.stackexchange.com/questions/56052/if-you-dont-file-a-tax-return-when-will-the-irs-file-a-substitute-return|title = If you don't file a tax return, when will the IRS file a "substitute return"?|publisher = Personal Finance & Money Stack Exchange|access-date = July 1, 2016|archive-date = August 16, 2016|archive-url = https://web.archive.org/web/20160816084707/http://money.stackexchange.com/questions/56052/if-you-dont-file-a-tax-return-when-will-the-irs-file-a-substitute-return|url-status = live}}</ref>