IRS Form 1040 "U.S. Individual Income Tax Return"

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Note: The form, instructions, or publication you are looking
for begins after this coversheet.
Please review the updated information below.
Reporting Excess Deductions on Termination of an Estate or Trust on
Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year
2019
Under
Proposed Regulations
113295-18, an excess deduction on termination of an estate or
trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e)
expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR;
non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040
or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not
deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries
beginning after 2017 and before the final regulations are published.
For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34.
On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the
amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of
the adjustment in the total amount reported on line 22 or line 34.
For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line
next to line 36 or line 34, (depending on which form is filed), enter the amount of the
adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in
the total amount reported on line 36 or line 34.
Note: The form, instructions, or publication you are looking
for begins after this coversheet.
Please review the updated information below.
Reporting Excess Deductions on Termination of an Estate or Trust on
Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year
2019
Under
Proposed Regulations
113295-18, an excess deduction on termination of an estate or
trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e)
expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR;
non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040
or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not
deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries
beginning after 2017 and before the final regulations are published.
For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34.
On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the
amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of
the adjustment in the total amount reported on line 22 or line 34.
For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line
next to line 36 or line 34, (depending on which form is filed), enter the amount of the
adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in
the total amount reported on line 36 or line 34.
1040
2019
(99)
Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return
OMB No. 1545-0074
IRS Use Only—Do not write or staple in this space.
Filing Status
Single
Married filing jointly
Married filing separately (MFS)
Head of household (HOH)
Qualifying widow(er) (QW)
Check only
If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is
one box.
a child but not your dependent.
Your first name and middle initial
Last name
Your social security number
If joint return, spouse’s first name and middle initial
Last name
Spouse’s social security number
Presidential Election Campaign
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Checking a box below will not change your
tax or refund.
You
Spouse
Foreign country name
Foreign province/state/county
Foreign postal code
If more than four dependents,
see instructions and ✓ here
Standard
Someone can claim:
You as a dependent
Your spouse as a dependent
Deduction
Spouse itemizes on a separate return or you were a dual-status alien
Age/Blindness
You:
Were born before January 2, 1955
Are blind
Spouse:
Was born before January 2, 1955
Is blind
Dependents (see instructions):
(2) Social security number
(3) Relationship to you
(4) ✓ if qualifies for (see instructions):
Child tax credit
Credit for other dependents
(1) First name
Last name
1
Wages, salaries, tips, etc. Attach Form(s) W-2 .
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2a
2a
b Taxable interest. Attach Sch. B if required
2b
Tax-exempt interest .
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3a
Qualified dividends .
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3a
b Ordinary dividends. Attach Sch. B if required
3b
Standard
4a
IRA distributions .
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4a
b Taxable amount
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4b
Deduction for—
• Single or Married
c
Pensions and annuities .
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4c
d Taxable amount
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4d
filing separately,
$12,200
5a
Social security benefits .
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5a
b Taxable amount
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5b
• Married filing
6
6
Capital gain or (loss). Attach Schedule D if required. If not required, check here
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jointly or Qualifying
widow(er),
7a
7a
Other income from Schedule 1, line 9
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$24,400
b
Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income
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7b
• Head of
household,
8 a
Adjustments to income from Schedule 1, line 22
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8a
$18,350
b
Subtract line 8a from line 7b. This is your adjusted gross income
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8b
• If you checked
any box under
9
Standard deduction or itemized deductions (from Schedule A) .
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9
Standard
Deduction,
10
10
Qualified business income deduction. Attach Form 8995 or Form 8995-A .
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see instructions.
11a
Add lines 9 and 10 .
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11a
b
Taxable income. Subtract line 11a from line 8b. If zero or less, enter -0- .
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11b
1040
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
)
Cat. No. 11320B
Form
(2019
2
Form 1040 (2019)
Page
12a
Tax (see inst.) Check if any from Form(s): 1
8814 2
4972 3
12a
b
Add Schedule 2, line 3, and line 12a and enter the total
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12b
13a
Child tax credit or credit for other dependents .
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13a
b
Add Schedule 3, line 7, and line 13a and enter the total
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13b
14
14
Subtract line 13b from line 12b. If zero or less, enter -0-
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15
15
Other taxes, including self-employment tax, from Schedule 2, line 10 .
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16
Add lines 14 and 15. This is your total tax .
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16
17
Federal income tax withheld from Forms W-2 and 1099
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17
18
Other payments and refundable credits:
• If you have a
qualifying child,
a
Earned income credit (EIC) .
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18a
attach Sch. EIC.
b
18b
Additional child tax credit. Attach Schedule 8812
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• If you have
nontaxable
c
American opportunity credit from Form 8863, line 8
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18c
combat pay, see
d
Schedule 3, line 14 .
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18d
instructions.
Add lines 18a through 18d. These are your total other payments and refundable credits
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e
18e
19
Add lines 17 and 18e. These are your total payments .
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19
20
If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid .
20
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Refund
21a
Amount of line 20 you want refunded to you. If Form 8888 is attached, check here
21a
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Direct deposit?
b
Routing number
c Type:
Checking
Savings
See instructions.
d
Account number
22
Amount of line 20 you want applied to your 2020 estimated tax .
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22
Amount
23
Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions
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23
You Owe
24
Estimated tax penalty (see instructions) .
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24
Third Party
Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions.
Yes. Complete below.
Designee
No
Designee’s
Phone
Personal identification
(Other than
paid preparer)
name
no.
number (PIN)
Sign
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true,
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
If the IRS sent you an Identity
Your signature
Date
Your occupation
Protection PIN, enter it here
(see inst.)
Joint return?
See instructions.
Spouse’s signature. If a joint return, both must sign.
If the IRS sent your spouse an
Date
Spouse’s occupation
Keep a copy for
Identity Protection PIN, enter it here
your records.
(see inst.)
Phone no.
Email address
Preparer’s name
PTIN
Preparer’s signature
Date
Check if:
Paid
3rd Party Designee
Preparer
Self-employed
Firm’s name
Phone no.
Use Only
Firm’s address
Firm’s EIN
1040
Go to www.irs.gov/Form1040 for instructions and the latest information.
Form
(2019)
Page of 3