Editing Form 1040 (section)

==Variants==

For filing the regular tax return, in addition to the standard Form 1040, there are currently three variants: the 1040-NR 1040-SR, and 1040-X.

[[File:F1040x 2011.pdf|thumb|Form 1040X, 2011]]

Form '''1040-NR''' is used by taxpayers who are considered "non-resident aliens" for tax purposes.

Form '''1040-SR''' may be used by taxpayers who are 65 or older. The 1040-SR form is functionally the same as 1040, but 1040-SR is easier to fill-out by hand, because the text is larger and the checkboxes are larger.<ref>https://turbotax.intuit.com/tax-tips/irs-tax-forms/everything-to-know-about-the-1040-sr-form-for-filing-seniors/L10yEzLJf. {{Bare URL inline|date=August 2024}}</ref> Seniors may continue to use the standard 1040 for tax filing if they prefer.  Its creation was mandated by the Bipartisan Budget Act of 2018, and it was first used for filing taxes for the 2019 tax year. <ref>{{Cite web|url=https://www.irs.gov/newsroom/new-form-1040-sr-alternative-filing-option-available-for-seniors|title=New Form 1040-SR, alternative filing option available for seniors &#124; Internal Revenue Service|access-date=January 31, 2021|archive-date=February 4, 2021|archive-url=https://web.archive.org/web/20210204200405/https://www.irs.gov/newsroom/new-form-1040-sr-alternative-filing-option-available-for-seniors|url-status=live}}</ref>

Form '''1040-X''' (officially, the "Amended U.S. Individual Tax Return") is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed (note: forms '''1040-A''' and '''1040-EZ''' were discontinued starting with tax year 2018, but a 1040X may still be filed amending one of these tax forms filed for previous years).