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Form 1040 is a U.S. Internal Revenue Service (IRS) tax form that is used to file a personal income tax return filed by a U.S. resident. This form calculates the taxpayer's total taxable income and determines how much the government should pay or refund. The form contains sections that require taxpayers to disclose the amount of taxable income for the year to determine whether other taxes should be repaid or whether the declarant will receive a tax refund.
In the past, there were three options (1040EZ, 1040A, and 1040 tax forms), covering from simple to complex tax situations. Currently, only the 1040 and 1040-SR forms exist. Most U.S. citizens report their information on Form 1040. However, non-resident foreigners can use Form 1040-NR. Depending on the type of income you report, you may need to attach additional forms, also called schedules. Many people just need to use Form 1040 rather than the new numbered table.
Table 1040 consists of two pages of 23 rows, without any attachments. This form can handle multiple sources of income, as well as more complex tax situations that independent contractors or freelancers may face. Make sure you have the form you need to pay your taxes. Most individual taxpayers are familiar with Form 1040, as Form 1040 is the tax form required to generate income for U.S. citizens and resident individuals.
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