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IRS Form 1040: What is it and Where to File?

Updated: Aug 25, 2022



Form 1040 is the standard tax form introduced by the IRS (Internal Revenue Service) that every US citizen needs to file with IRS. The form shows your net income from different sources for the calendar year. While every US resident who earns a taxable income has to file IRS 1040, there are certain conditions for independent contractors, freelancers, and self-employed individuals.

Even if you don’t have any taxable income, you must file 1040 for tax refunds or credits if you are eligible. This form shows your taxable income after cutting deductions and tax credits. Let’s learn more about form 1040, when you need to file it, where to file 1040, the minimum threshold, and other details.


Form 1040 Thresholds and Filing Process

Independent contractors must also use this form, as it is designed to handle the most complicated and comprehensive tax situations. So, if you report income from multiple sources, the tax 1040 form is what you need to file your income tax with the IRS. Sole proprietors and freelancers are supposed to include Schedule C with this form to specify the profit or loss from their business. If your gross income for the calendar exceeds $12,000, you need to file this form to pay tax on your income. For self-employed individuals, the tax authorities have set $400 as the minimum threshold.

Earlier, the government had introduced shorter and less-complicated versions of this form to make filing easier. These were Forms 1040EZ and 1040A. These forms do not exist anymore. You need to use the standard, lengthy 1040 form to file your tax returns, although there is an exception for citizens above 65. You can use Form 1040-SR (which is readable and relatively easier to fill than the standard form). Note that the threshold differs for a couple filing the tax document jointly and the head of the household. Your income must be above $24,400 (combined) for the financial year.


How do You Get Form 1040?

You can get the blank 1040 form from libraries and tax committees in your area during tax season. Or, you can download the PDF version of the tax on your computer from the IRS official website. However, you will have to get a print of this form and fill it out manually. Now, the question is where to file 1040. You have to file it with IRS.

You can use tax software to simplify the tax filing process, or there’s a better option — hire an accountant and let them handle the tax filing part. Whatever method you choose, the form consists of two sections: you have to report your income and the deductions to calculate the total taxable income you owe to the tax authorities and the refund you are eligible for. If you have filled out this form earlier, you can do it on your own using commercial tax software. However, it’s advisable to get it double-checked by a professional accountant before submission. File it by April 15 to avoid late tax payment penalties.


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