Tax Forms Reference
US Tax Forms Explained
A reference guide to the most common IRS tax forms and schedules. Find out who files each form, what it is for, when it is due, and which related forms you may need. Always verify current form versions and instructions at irs.gov before filing.
Educational Reference Only
Form instructions change annually. Always download the current version from irs.gov and read the official instructions before filing. This reference is for general education, not tax advice. Read full disclaimer →
Showing 33 of 33 forms
Form 1040Individual
U.S. Individual Income Tax Return
The main individual income tax return. Reports income, deductions, credits, and calculates tax owed or refund due.
Due: April 15 (or next business day)
View details →Form 1040-SRIndividual
U.S. Tax Return for Seniors
Same as Form 1040 but with larger print and a standard deduction chart that includes the additional standard deduction for age.
Due: April 15 (or next business day)
View details →Form 1040-NRIndividual
U.S. Nonresident Alien Income Tax Return
Income tax return for nonresident aliens (those who do not meet the substantial presence test or green card test).
Due: April 15 (or next business day), or June 15 if no wages subject to withholding
View details →Form 1040-ESIndividual
Estimated Tax for Individuals
Used to calculate and pay quarterly estimated taxes to avoid underpayment penalties.
Due: Quarterly: April 15, June 15, September 15, January 15
View details →Form 1040-XIndividual
Amended U.S. Individual Income Tax Return
Used to amend a previously filed return to correct errors, claim missed deductions, or report additional income.
Due: Within 3 years of filing the original return, or within 2 years of paying the tax, whichever is later
View details →Schedule AIndividual
Itemized Deductions
Reports itemized deductions: medical expenses, state and local taxes (SALT, capped at $10,000), home mortgage interest, charitable contributions, and casualty losses.
Due: Filed with Form 1040 by April 15
View details →Schedule BIndividual
Interest and Ordinary Dividends
Reports interest income (Form 1099-INT) and ordinary dividends (Form 1099-DIV) when total exceeds $1,500.
Due: Filed with Form 1040 by April 15
View details →Schedule CIndividual
Profit or Loss from Business
Reports business income and expenses. Calculates net profit, which flows to Form 1040 and is subject to income tax and self-employment tax.
Due: Filed with Form 1040 by April 15
View details →Schedule DIndividual
Capital Gains and Losses
Reports capital gains and losses from sales of capital assets. Used with Form 8949 which lists each individual sale.
Due: Filed with Form 1040 by April 15
View details →Schedule EIndividual
Supplemental Income and Loss
Reports income and losses from rental real estate, partnerships, S-Corporations, estates, trusts, and royalties.
Due: Filed with Form 1040 by April 15
View details →Schedule SEIndividual
Self-Employment Tax
Calculates self-employment tax (Social Security and Medicare) on net business profit. The 15.3% rate covers both the employer and employee halves.
Due: Filed with Form 1040 by April 15
View details →Form 1065Business
U.S. Return of Partnership Income
Information return for partnerships. Reports income, deductions, gains, losses. Partnership itself pays no federal income tax; profits flow to partners via Schedule K-1.
Due: March 15 (or next business day), one month before personal return deadline
View details →Form 1120Business
U.S. Corporation Income Tax Return
Annual income tax return for C-Corporations. Reports corporate income, gains, losses, deductions, credits, and calculates tax at the 21% corporate rate.
Due: 15th day of the 4th month after fiscal year end (April 15 for calendar year filers)
View details →Form 1120-SBusiness
U.S. Income Tax Return for an S Corporation
Information return for S-Corps. Reports income, deductions, credits. S-Corp pays no federal income tax; items flow through to shareholders via Schedule K-1.
Due: March 15 (or next business day)
View details →Form 2553Business
Election by a Small Business Corporation
Used to elect S-Corporation tax treatment. Must be filed within 2 months and 15 days of the start of the tax year to be effective for that year.
Due: By the 15th day of the 3rd month of the tax year (March 15 for calendar year filers)
View details →Form 8832Business
Entity Classification Election
Used by an LLC to elect to be taxed as a corporation. Most LLCs are taxed as sole proprietorships or partnerships by default.
Due: Anytime during the tax year, effective up to 75 days prior or any date in the new tax year
View details →Form W-2Employment
Wage and Tax Statement
Reports annual wages paid and taxes withheld for each employee. Sent to employee, SSA, and state tax authority.
Due: January 31 (to both employees and SSA)
View details →Form W-4Employment
Employee's Withholding Certificate
Tells employer how much federal income tax to withhold from each paycheck. Updated when personal or financial situation changes.
Due: When hired, and whenever withholding needs adjustment
View details →Form 941Employment
Employer's QUARTERLY Federal Tax Return
Reports federal income tax withheld from employee paychecks plus employer and employee Social Security and Medicare taxes.
Due: Quarterly: April 30, July 31, October 31, January 31
View details →Form 940Employment
Employer's Annual Federal Unemployment (FUTA) Tax Return
Reports federal unemployment tax. Employers pay 6.0% on first $7,000 of each employee's wages, with up to 5.4% credit for state unemployment tax.
Due: January 31 (or February 10 if all FUTA tax deposited on time)
View details →Form 1099-NECInformation
Nonemployee Compensation
Reports payments to non-employees (independent contractors). Reintroduced in 2020 (previously reported on Form 1099-MISC).
Due: January 31 (to both recipient and IRS)
View details →Form 1099-MISCInformation
Miscellaneous Information
Reports miscellaneous income types: rents, royalties, prizes/awards, medical/healthcare payments, and other income.
Due: February 28 (paper) or March 31 (e-file) to IRS, January 31 to recipient
View details →Form 1099-INTInformation
Interest Income
Reports interest income paid to taxpayers. Used by taxpayers to report interest on Schedule B if over $1,500.
Due: January 31 to recipient, February 28 (paper) or March 31 (e-file) to IRS
View details →Form 1099-DIVInformation
Dividends and Distributions
Reports dividend income and capital gain distributions from investments. Reported on Schedule B and Schedule D as applicable.
Due: January 31 to recipient, February 28 (paper) or March 31 (e-file) to IRS
View details →Form 1099-BInformation
Proceeds from Broker and Barter Exchange Transactions
Reports proceeds from sales of stocks, bonds, and other securities. Used with Form 8949 and Schedule D to calculate capital gains/losses.
Due: February 15 to recipient, February 28 (paper) or March 31 (e-file) to IRS
View details →Form 1099-KInformation
Payment Card and Third Party Network Transactions
Reports payments received through payment cards and third-party networks. Important for online sellers, gig workers, and freelancers.
Due: January 31 to recipient and IRS
View details →Form 1099-RInformation
Distributions from Pensions, Annuities, Retirement Plans, IRAs
Reports distributions from retirement accounts: 401(k), IRA, pension, annuity. Used to determine taxability of distributions.
Due: January 31 to recipient, February 28 (paper) or March 31 (e-file) to IRS
View details →Form W-9Information
Request for Taxpayer Identification Number and Certification
Provides taxpayer identification number (TIN/SSN/EIN) to the business paying you, so they can issue Form 1099-NEC or 1099-MISC.
Due: Provided upon request from the paying business
View details →Form 990Nonprofit
Return of Organization Exempt from Income Tax
Annual information return for tax-exempt organizations. Reports finances, activities, governance, and compensation of key employees.
Due: 15th day of 5th month after fiscal year end (May 15 for calendar year filers)
View details →Form 1023Nonprofit
Application for Recognition of Exemption
Application to the IRS for recognition as a tax-exempt charitable organization. Approval makes donations tax-deductible for donors.
Due: Within 27 months of formation
View details →Form 4868Individual
Application for Automatic Extension of Time to File
Grants an automatic 6-month extension to file Form 1040 (until October 15). Does NOT extend time to PAY tax.
Due: April 15 (original filing deadline)
View details →Form 5329Individual
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Calculates the 10% additional tax on early distributions from retirement accounts, and 6% excise tax on excess contributions.
Due: Filed with Form 1040 by April 15
View details →Form 8606Individual
Nondeductible IRAs
Tracks nondeductible (after-tax) IRA contributions so they are not taxed again at withdrawal. Essential for Backdoor Roth IRA strategy.
Due: Filed with Form 1040 by April 15
View details →Form Categories Explained
Individual Income Tax
Forms filed by individuals with the IRS for personal income tax
Business Returns
Returns filed by partnerships, corporations, and other business entities
Employment Tax
Forms for employers to report wages, withholding, and payroll taxes
Information Returns (1099, W-9)
Forms reporting payments to non-employees, contractors, and investors
Nonprofit & Exempt Organizations
Returns and applications for tax-exempt organizations