What Is Form 1040?

Form 1040 is the standard federal income tax return for individuals. It's where you report your income, claim deductions and credits, and calculate how much you owe (or your refund). Most people file Form 1040, though retirees over 65 can also use the simplified Form 1040-SR. Schedules (A, B, C, D, E, etc.) attach to Form 1040 for specific types of income or deductions. The form is due April 15 each year (or October 15 with an extension).