Editing Form 1040 (section)

==Schedules and extra forms==

Since 1961 Form 1040 has had various separate attachments to the form. These attachments are usually called "schedules" because prior to the 1961, the related sections were schedules on the main form identified by letter. Form 1040 currently has 20 attachments, which may need to be filed depending on the taxpayer. For 2009 and 2010 there was an additional form, {{visible anchor|Schedule M}}, due to the "[[Making Work Pay tax credit|Making Work Pay]]" provision of the [[American Recovery and Reinvestment Act of 2009]] ("the stimulus").

Starting in 2018, 1040 was "simplified" by separating out 6 new schedules numbers Schedule 1 through Schedule 6 to make parts of the main form optional. The new schedules had the prior old 1040 line numbers to make transition easier.

In addition to the listed schedules, there are dozens of other forms that may be required when filing a personal income tax return. Typically these will provide additional details for deductions taken or income earned that are listed either on form 1040 or its subsequent schedules.

{| class="wikitable"
|-
! Type !! Explanation !! Lines where schedule is referenced or needed in Form 1040 or associated numbered schedule (2021)
|-
| Schedule A
| [[Itemized deduction|Itemizes allowable deductions]] against income; instead of filling out Schedule A, taxpayers may choose to take a [[standard deduction]] of between $6,300 and $12,600 (for tax year 2015), depending on age, [[filing status]], and whether the taxpayer and/or spouse is blind.
| 12a
|-
| Schedule B
| Enumerates [[interest]] and/or [[dividend]] income, and is required if either interest or dividends received during the tax year exceed $1,500 from all sources or if the filer had certain foreign accounts.
| 3b
|-
| {{visible anchor|Schedule C}}
| Lists income and expenses related to self-employment, and is used by [[Sole proprietorship|sole proprietors]].
| Sch. 1 line 3
|-
| Schedule D
| Is used to compute [[capital gain]]s and losses incurred during the tax year.
| 7
|-
| Schedule E
| Is used to report income and expenses arising from the rental of real property, royalties, or from pass-through entities (like trusts, estates, partnerships, or [[S corporations]]).
| Sch. 1 line 5
|-
| Schedule EIC
| Is used to document a taxpayer's eligibility for the [[Earned Income Credit]].
| 27a
|-
| Schedule F
| Is used to report income and expenses related to farming.
| Sch. 1 line 6
|-
| Schedule G
| (Until 1986) Was used for income averaging over four years until eliminated by the [[Tax Reform Act of 1986]].
| N/A
|-
| Schedule H
| (Since 1995) Is used to report taxes owed due to the employment of household help. Previously these were reported on [[IRS tax forms#Employment (payroll) taxes|Form 942]].
| Sch. 2 line 9
|-
| Schedule J
| Is used when averaging farm income over a period of three years.
| 16
|-
| Schedule L
| (Until 2010) was used to figure an increased standard deduction in certain cases.<ref>{{cite web |url=https://origin.bankrate.com/finance/taxes/schedule-l-schedule-m-gone.aspx |title=Schedule L and Schedule M are gone |publisher=Bankrate.com |access-date=2013-03-10 |archive-date=May 24, 2013 |archive-url=https://web.archive.org/web/20130524121120/https://origin.bankrate.com/finance/taxes/schedule-l-schedule-m-gone.aspx |url-status=dead }}</ref>
| N/A
|-
| Schedule M
| (2009 and 2010) was used to claim the [[Making Work Pay tax credit]] (6.2% earned income credit, up to $400).<ref>[https://www.irs.gov/pub/irs-pdf/f1040sm.pdf Schedule M], ([https://www.irs.gov/pub/irs-pdf/i1040sm.pdf Instructions] {{Webarchive|url=https://web.archive.org/web/20181122151802/https://www.irs.gov/pub/irs-pdf/i1040sm.pdf |date=November 22, 2018 }})</ref>
| N/A
|-
| Schedule R
| Is used to calculate the Credit for the Elderly or the Disabled.
| Sch. 3 line 6d
|-
| Schedule SE
| Is used to calculate the self-employment tax owed on income from self-employment (such as on a Schedule C or Schedule F, or in a partnership).
| Sch. 2 line 4
|-
| Schedule 1
| Additional Income and Adjustments to Income - Former lines 1-36 that were moved from 1040 with those kept on 1040 omitted.
| 8
|-
| Schedule 2
| Tax - Former lines 38-47 that were moved from 1040 with those kept on 1040 omitted. Since 2019, this form includes the contents of schedule 4, obsoleting it.
| 17
|-
| Schedule 3
| Nonrefundable Credits - Former lines 48-55 that were moved from 1040 with those kept on 1040 omitted. Since 2019, this form is also used for non-refundable credits, obsoleting schedule 5.
| 20, 31
|-
| Schedule 4
| (2018) Other Taxes - Former lines 57-64 that were moved from 1040 with those kept on 1040 omitted.
| N/A
|-
| Schedule 5
| (2018) Other Payments and Refundable Credits - Former lines 65-75 that were moved from 1040 with those kept on 1040 omitted.
| N/A
|-
| Schedule 6
| (2018) Foreign Address and Third Party Designee. Since 2019, this is part of the header of the 1040, so is obsolete.
| N/A
|-
| [https://www.irs.gov/pub/irs-pdf/f1040s8.pdf Schedule 8812]
| Is used to calculate the Child Tax Credit. (From 1998 to 2011 this was called Form 8812 rather than Schedule 8812.)
| 19, 28
|}

In 2014 there were two additions to Form 1040 due to the implementation of  the [[Affordable Care Act]]—the [[premium tax credit]] and the [[individual mandate]].<ref>{{cite web|url=https://www.forbes.com/sites/ashleaebeling/2014/11/04/irs-commissioner-predicts-miserable-2015-tax-filing-season/|title=IRS Commissioner Predicts Miserable 2015 Tax Filing Season|author=Ashlea Ebeling|date=November 4, 2014|work=Forbes}}</ref>

In most situations, other [[Internal Revenue Service]] or [[Social Security Administration]] forms such as Form W-2 must be attached to the Form 1040, in addition to the Form 1040 schedules.  There are over 100 other specialized forms that may need to be completed along with Schedules and the Form 1040.<ref name="listofforms">{{cite web |url=https://www.irs.gov/pub/irs-utl/taxyr2014_form1040_series_and_attachments.pdf |archive-url=https://web.archive.org/web/20160305070401/https://www.irs.gov/pub/irs-utl/taxyr2014_form1040_series_and_attachments.pdf |archive-date=2016-03-05 |url-status=live |title=Forms & Attachments Listing 1040/1040SSPR/1040-A/1040-EZ |date=September 5, 2014 |access-date=December 31, 2015 |publisher=Internal Revenue Service}}</ref> However, Form 1099 need not be attached if no tax was withheld.<ref>{{cite web |url=http://classroom.synonym.com/need-attach-1099-forms-federal-tax-return-7577.html |title=Do You Need to Attach 1099 Forms to a Federal Tax Return? |first=Naomi |last=Smith |access-date=January 1, 2015 |archive-date=December 23, 2014 |archive-url=https://web.archive.org/web/20141223072728/http://classroom.synonym.com/need-attach-1099-forms-federal-tax-return-7577.html |url-status=live }}</ref> In general, employer-sent forms are used to substantiate claims of withholding, so only forms that involve withholding need to be attached.