Editing Form 1040 (section)

==== 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/>