If you are a fiscal-year filer using a tax year other than January 1 through December 31, 2025, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR. Section references are to the Internal Revenue Code.

1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax.

The latest versions of IRS forms, instructions, and publications.

Information about Form 1040, U.S. Individual Income Tax Return, including recent updates, related forms and instructions on how to file. Form 1040 is used by citizens or residents of the United States to file an annual income tax return.

U.S. Internal Revenue Service (IRS) ... Year 2024 1040 (and 1040-SR) Instructions and Forms for filing 1040, 1040 for Seniors and schedules 1, 2 and 3: Also known as Publication 17 with filing forms

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Method Worksheet in the instructions to figure the amount to enter on line 30 . ... Net profit or (loss). Subtract line 30 from line 29. • If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2.

Also, your qualifying child must have an SSN valid for employment issued prior to the due date of your 2024 Form 1040-SS (including extensions). For information on how to obtain an SSN, go to Social Security number and card. If you are not eligible for an SSN, you must apply for an ITIN. For more information on ITINs, go to IRS.gov/ITIN. Also, see Form W-7 and its instructions.

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Schedule C, E or F. • State and local income taxes paid in 2024 for a prior year, such as taxes paid with your 2023 state or local income tax ... State Supplemental Workmen's Compensation Fund. • Mandatory contributions to the Alaska, California, New Jersey, ... Schedule 1 (Form 1040), line 1.

The general instructions cover a wide range of topics, such as who should file Form 1040, which form to use (Form 1040, 1040-SR, etc.), how to report different types of income (wages, interest, dividends, etc.), how to claim tax credits and deductions, and how to calculate the final tax amount or refund. Additionally, the instructions provide information on changes in tax laws, eligibility for certain credits and deductions, and any special considerations for the tax year 2024.

Instructions for Form 1040 Tax Tables (2024) Catalog Number 24327A

Instructions for Form 1040-X (Rev. September 2024)

Other forms (see instructions) . . . . . . . . . . . . . 25c · d · Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d · 26 · 2025 estimated tax payments and amount applied from 2024 return . . . . . . . . . . 26 · If you made estimated tax payments with your former spouse in 2025, enter their SSN (see instructions): If you have a ·

Line 10. Other taxes. Use the 2024 Instructions for Form · 1040 to determine if you expect to owe, for 2025, any of

Attach to Form 1040 or 1040-SR. Go to www.irs.gov/ScheduleA for instructions and the latest information.

Line Instructions . . . . . . . . . . . . . . 16 · Name and Address . . . . . . . . . 16 ... Filing Status . . . . . . . . . . . . . . 16 · Dependents . . . . . . . . . . . . . . 17 ... Third Party Designee . . . . . . . . 23 · Sign Your Return . . . . . . . . . . . 23 ... General Information . . . . . . . . . 25 ... NEC (Form 1040...

December 5, 2025 - Determine refund or amount owed: If your total payments (Line 33) exceed your total tax liability (Line 24), you are entitled to a refund. Enter this amount on Line 34. If you owe taxes, subtract total payments (Line 33) from total tax (Line 24) and enter the amount due on Line 37. Payments can be made electronically through the IRS Direct Pay system or by mailing a check with Form 1040-V.