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Form 1040 is the U.S. individual income tax return. Every personal filing is built on it: wages, deductions, credits and tax due all come together on this one form.
Schedules attach to the 1040 when your situation calls for them — a business, a rental property, self-employment tax, estimated payments or a correction to a return you already filed. Each variant below explains when it applies.
Form 1040 is the individual income tax return. Every personal filing starts here; schedules attach to it when your situation calls for them.
Schedule 1 adds income that has no line of its own on the 1040 — unemployment, prize winnings, business income from Schedule C — and adjustments such as student loan interest.
Schedule C reports profit or loss from a business you operate yourself. Freelancers, gig workers and single-member LLCs use it, usually together with Schedule SE.
Schedule E reports supplemental income: rental real estate, royalties, and income passed through from partnerships and S corporations.
Schedule F is the farming version of Schedule C. It reports income and expenses from a farming business.
Schedule SE calculates self-employment tax — Social Security and Medicare — on your net self-employment earnings. It works from your Schedule C or F numbers.
Form 1040-ES contains the vouchers for quarterly estimated tax payments. Use it when no employer withholds tax from your income.
Form 1040-X amends a return you already filed. It shows the original figures, the corrected figures and the difference between them.
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