Most individual taxpayers use the standard Form 1040 to file a federal income tax return. Two variants exist for specific situations: Form 1040-SR is an option if you are 65 or older, and Form 1040-NR is required if you are a nonresident alien with U.S. source income. Deciding which 1040 form to use comes down to your age and your residency status for tax purposes—everything else about the return works the same way. The IRS retired the shorter Forms 1040A and 1040EZ starting with the 2018 tax year, so there is no simplified version for filers with basic returns.1Internal Revenue Service. Here Are Five Facts About the New Form 1040
The Standard Form 1040
Form 1040 is the default. If you are a U.S. citizen or resident alien under 65 and your gross income exceeds the standard deduction for your filing status, this is the form you file.2Office of the Law Revision Counsel. 26 USC 6012 Persons Required to Make Returns of Income For the 2026 tax year, the filing thresholds are $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.3Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill Even below those thresholds, filing may still make sense to recover withheld taxes or claim refundable credits like the Earned Income Tax Credit.
The form itself captures every category of income the IRS taxes: wages, interest, dividends, business earnings, capital gains, and retirement distributions. You use it to arrive at adjusted gross income, apply your deduction and credits, and calculate what you owe or the size of your refund. Federal income tax rates run from 10 percent on the lowest tier of taxable income to 37 percent on income above $640,600 for single filers in 2026.4Internal Revenue Service. Federal Income Tax Rates and Brackets
Form 1040-SR if You Are 65 or Older
If you turn 65 by the last day of the tax year, you can file Form 1040-SR in place of the standard Form 1040. Same information, same tax rules, same result. What changes is presentation: Form 1040-SR uses a larger font with more spacing, and it prints the standard deduction chart directly on the form so you do not have to look it up separately.5Internal Revenue Service. About Form 1040, U.S. Individual Income Tax Return Using it is optional. A 68-year-old filing on the standard Form 1040 has done nothing wrong.
The tax benefits available at 65 do not depend on which form you pick. Under existing law, unmarried filers 65 or older get an additional standard deduction of roughly $2,000, and married filers get about $1,600 per qualifying spouse, added to the base standard deduction.6Internal Revenue Service. Topic No. 551, Standard Deduction
For tax years 2025 through 2028, the One, Big, Beautiful Bill Act added a separate $6,000 deduction for each person 65 or older, so a married couple where both spouses qualify can claim up to $12,000. This new deduction phases out if your modified adjusted gross income exceeds $75,000 ($150,000 for joint filers).7Internal Revenue Service. One, Big, Beautiful Bill Act: Tax Deductions for Working Americans and Seniors You claim it on the return itself, whether that return is Form 1040 or Form 1040-SR.
Form 1040-NR if You Are a Nonresident Alien
Form 1040-NR is not an option; it is required if you are a nonresident alien with income from U.S. sources.8Internal Revenue Service. About Form 1040-NR, U.S. Nonresident Alien Income Tax Return It also applies to estates or trusts of deceased nonresident aliens and to representatives filing on behalf of a nonresident who would otherwise need to file.
Whether you count as a resident or nonresident for tax purposes is determined by the Substantial Presence Test, not by your immigration status. You are treated as a U.S. resident if you were physically present in the country for at least 31 days during the current year and at least 183 days over a three-year period, counting all days in the current year, one-third of days in the prior year, and one-sixth of days two years back.9Internal Revenue Service. Substantial Presence Test If you meet that test, you file the standard Form 1040. If you do not, you file Form 1040-NR.
Form 1040-NR splits your income into two buckets. Income effectively connected with a U.S. trade or business is taxed at the same graduated rates that apply to citizens. Fixed or determinable income not connected to a U.S. business, such as dividends, rents, or royalties, is reported on Schedule NEC and taxed differently. Nonresident aliens who do not receive wages subject to U.S. withholding also get a later filing deadline of June 15 rather than April 15.10Internal Revenue Service. Taxation of Nonresident Aliens
Correcting a Return You Already Filed
Form 1040-X is not a fourth choice for your original return. It is the form you use to fix a return you have already filed, whether the original was Form 1040, 1040-SR, or 1040-NR.11Internal Revenue Service. About Form 1040-X, Amended U.S. Individual Income Tax Return Typical reasons include changing your filing status, adding income you left off, or claiming credits you missed.
Form 1040-X shows your original figures next to the corrected amounts so the IRS can see what changed. You can e-file an amended return for the current or two prior tax years through tax preparation software.11Internal Revenue Service. About Form 1040-X, Amended U.S. Individual Income Tax Return If you are claiming a refund, you generally need to file the amendment within three years of the original filing date (including extensions) or within two years of paying the tax, whichever is later.12Internal Revenue Service. Instructions for Form 1040-X
Schedules That Attach to Any 1040
All three versions of the 1040 use the same set of supplemental schedules for anything beyond a straightforward wage-earner return. You attach only the schedules that apply.
Schedule 1: Additional Income and Adjustments
Schedule 1 is for income that does not fit the main form’s wage line and for above-the-line deductions that reduce adjusted gross income. On the income side, it covers business income from Schedule C, rental income, unemployment compensation, alimony received under pre-2019 agreements, gambling winnings, and cancellation-of-debt income.13Internal Revenue Service. Schedule 1 (Form 1040) Additional Income and Adjustments to Income The adjustments section handles deductions you can take without itemizing, including student loan interest, IRA contributions, health savings account contributions, self-employed health insurance premiums, and the deductible portion of self-employment tax.
Schedule 2: Additional Taxes
Schedule 2 reports taxes beyond the regular income tax. The most common entries are the alternative minimum tax, calculated on Form 6251, and self-employment tax, calculated on Schedule SE. You compute those on their own forms and carry the totals over to Schedule 2.14Internal Revenue Service. Schedule 2 (Form 1040) Additional Taxes
Schedule 3: Additional Credits and Payments
Schedule 3 captures credits and payments that do not appear on the main 1040. Common entries include the foreign tax credit, the child and dependent care credit, education credits, the retirement savings contributions credit, and residential energy credits.15Internal Revenue Service. Schedule 3 (Form 1040) Additional Credits and Payments The second part covers refundable credits and other payments, including excess Social Security tax withheld when you have worked for more than one employer during the year.