Tax Forms: Federal Tax Forms, Publications, Instructions

Tax form number Tax form name Description 1040 Individual Income Tax Return Form 1040, the Individual Income Tax Return. 1040 Instructions 1040 Instructions Instructions for completing Form 1040. 1040-ES Estimated Tax for Individuals (Instructions and Forms) Taxpayers are required to pay estimated tax on income that is not subject to withholding, such as earnings from self-employment, interest, dividends, rents, alimony, unemployment compensation and some Social Security benefits. These payments are made four times a year by filing Form 1040-ES vouchers. 1040X Amended U.S. Individual Income Tax Return Use Form 1040X to correct previously filed tax returns, make certain tax elections after the deadline, change amounts previously adjusted by the IRS, and claim a carryback due to a loss or unused credit. File a separate 1040X for each tax year that is amended. Schedule A (Form 1040) Itemized Deductions Use Schedule A (Form 1040) to figure itemized deductions, which may include medical and dental expenses, amounts paid for some taxes and interest, charitable contributions, and certain casualty and theft losses. Schedule A (Form 1040) Instructions Instructions for Schedule A Instructions for completing Schedule A (Form 1040). Schedule B (Form 1040) Interest and Ordinary Dividends Use Schedule B (Form 1040) to report interest and ordinary dividends earned. These amounts are detailed on various 1099 forms sent to taxpayers by the payors. Schedule C (Form 1040) Profit or Loss from Business (Sole Proprietorship) Use Schedule C (Form 1040) to report income or loss from a business operated or a profession practiced as a sole proprietor. This form is filed with the taxpayer’s individual income tax return Form 1040. Schedule D (Form 1040) Capital Gains and Losses Schedule D is filed by individual taxpayers who made or lost money on asset sales. It is filed along with the taxpayer’s Form 1040. Schedule D (Form 1040) Instructions Instructions for Schedule D (and Form 8949) Instructions for completing Schedule D. Schedule E (Form 1040) Supplemental Income and Loss (from rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in Real Estate Mortgage Investment Conduits (REMICs). It is filed along with the taxpayer’s individual income tax return Form 1040. Schedule H (Form 1040) Household Employment Taxes (for Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes) Schedule H is used to report wages paid to, and Social Security taxes paid on behalf of, a household employee. This includes, but is not limited to, nannies, housekeepers, health care workers and lawn maintenance staff. It is filed along with the taxpayer’s individual income tax return Form 1040. Schedule K-1 (Form 1041) Beneficiary’s Share of Income, Deductions, Credits, etc. Beneficiaries receive Schedule K-1 and use its data to report on Form 1040 their share of the estate’s or trust’s income, credits, deductions, etc. Schedule SE (Form 1040) Self-Employment Tax Use Schedule SE (Form 1040) to figure the tax due on net earnings of more than $400 from self-employment. The Social Security Administration uses the information to figure taxpayers’ eventual benefits. SS-4 Application for Employer Identification Number Use Form SS-4 to apply for an Employer Identification Number, or EIN. This is a nine-digit number assigned to corporations, partnerships, estates, trusts and other entities for tax filing and reporting purposes. You can apply for an EIN online, by telephone, by fax or by mail. Obtaining an EIN establishes your business tax account with the Internal Revenue Service. An EIN is for use in connection with your business activities only. Do not use your EIN in place of your Social Security number. W-2 Wage and Tax Statement Form W-2 or an IRS-approved substitute is provided by employers to employees detailing how much an employee was paid in a year. The W-2 form also reports how much state and federal income taxes were withheld, retirement plan contributions and the value of some workplace benefits. W-2G Certain Gambling Winnings Winners of certain gambling proceeds receive Form W-2G detailing the amounts paid out on the game of chance, as well as backup withholding that in some cases is taken out of the proceeds before payment. W-4 Employee’s Withholding Certificate Form W-4 is filed with each employer so that the correct amount of federal income tax is withheld from employees’ pay. A new W-4 should be filed each year and when a taxpayer’s personal or financial situation changes. W-4V Voluntary Withholding Request Individuals who receive any government payments, such as unemployment or Social Security benefits, can use Form W-4V to ask the payer to withhold federal income tax. 1041 U.S. Income Tax Return for Estates and Trusts The fiduciary of a domestic decedent’s estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses and other finances of the estate or trust. 1041-ES Estimated Income Tax for Estates and Trusts (Instructions and Forms) The Form 1041-ES tax package is used to figure and pay estimated tax for an estate or trust. Form 1098 Mortgage Interest Statement Form 1098 or an IRS-approved substitute is an information reporting document that provides details to the taxpayer on mortgage interest (including points) of $600 or more that was paid on any one mortgage during the calendar year. 1098-E Student Loan Interest Statement Form 1098-E or an IRS-approved substitute is an information reporting document that provides details to the taxpayer on interest payments of $600 or more during the tax year on qualified student loans. 1099-B Proceeds from Broker and Barter Exchange Transactions Form 1099-B is an information reporting document issued by brokers and barter exchanges when a taxpayer receives proceeds from transactions. Reporting is also required when a broker knows or has reason to know that a corporation in which the taxpayer owns stock has had a reportable change in control or capital structure. 1099-C Cancellation of Debt Form 1099-C is issued when a lender or creditor discharges a debt that is owed, typically referred to as forgiven or canceled debt. In most cases, such canceled debt amounts are considered income and must be reported by the taxpayer as other income on Form 1040. 1099-DIV Dividends and Distributions Form 1099-DIV or an IRS-approved substitute is an information reporting form provided by investment managers to clients detailing corporate dividends and capital gains distributions paid during the tax year. It also differentiates which payments are qualified for taxation at a lower rate. 1099-G Certain Government Payments Form 1099-G is an information reporting document issued to taxpayers who received government payments, such as state or local income tax refunds or unemployment compensation. 1099-INT Interest Income Form 1099-INT is an information reporting document issued to taxpayers for taxable interest paid during the calendar year. 1099-K Payment Card and Third-Party Network Transactions Form 1099-K is issued to taxpayers who accepted merchant cards for payments or who received payments through a third-party network. 1099-LTC Long-Term Care and Accelerated Death Benefits A payer, such as an insurance company or a viatical settlement provider, must issue Form 1099-LTC for payments made under a long-term care insurance contract or for accelerated death benefits. Payments include those made directly to the insured and those made to third parties. 1099-MISC Miscellaneous Income Form 1099-MISC is an information reporting form generally issued to recipients of payments of $600 or more in a tax year. 1099-OID Original Issue Discount Original issue discount, or OID, is the excess of an obligation’s stated redemption price at maturity over its issue price. Any OID is reported on Form 1099-OID and is taxable as interest over the life of the obligation. 1099-Q Payments from Qualified Education Programs (under Sections 529 and 530) Form 1099-Q shows the gross distribution, including in-kind distributions, paid from a qualified tuition program, or QTP, or a Coverdell Education Savings Account, or CESA. The form’s instructions discuss when such distributions are considered taxable income. 1099-R Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 1099-R is an information reporting document issued to taxpayers who receive distributions from pensions, annuities, profit-sharing and retirement plans (including section 457 state and local government plans), IRAs, insurance contracts, etc. 1099-S Proceeds from Real Estate Transactions For sales or exchanges of certain real estate, the person responsible for closing a real estate transaction must report the proceeds to the IRS and furnish Form 1099-S to the seller. The form’s instructions provide details on which types of sale proceeds must be reported as income. 1116 Foreign Tax Credit (Individual, Estate, or Trust) File Form 1116 to claim the foreign tax credit on allowable foreign taxes paid to a foreign country or U.S. possession. 2106 Employee Business Expenses Qualified employees use Form 2106 to deduct ordinary and necessary job expenses. This form is only for use by “Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses,” according to the IRS. 2120 Multiple Support Declaration Use Form 2120 to identify each person who paid more than 10 percent of the support of a qualifying relative who is claimed as a dependent. 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts Form 2210 generally is used by taxpayers to determine whether they owe a penalty for underpaying estimated tax and, if so, to figure the amount of the penalty. 2441 Child and Dependent Care Expenses Use Form 2441 to calculate and claim the tax credit for a portion of your payments to a caregiver for your child or other dependent so you (and your spouse if filing jointly) could work or look for work. 2555 Foreign Earned Income U.S. citizens or U.S. residents living in a foreign country must abide by the same U.S. income tax laws that apply to citizens and resident aliens living in the U.S. However, qualifying taxpayers outside the U.S. can exclude some foreign income and also are allowed some housing tax breaks. In these cases, use Form 2555 to figure the foreign earned income exclusion and housing exclusion or deduction. 2555 Instructions Instructions for Form 2555, Foreign Earned Income Use the instructions for Form 2555 to find details on claiming the foreign earned income exclusion and housing exclusion or deduction. 2848 Power of Attorney and Declaration of Representative Use Form 2848 to appoint a person to represent you before the Internal Revenue Service. A separate Form 2848 should be completed for each taxpayer, even a couple filing a joint return. Your designated representative generally is authorized to receive and inspect confidential tax information and to perform any and all acts that you, the taxpayer, can perform with respect to the tax matters you authorize on the form. This includes the authority to sign any agreements, consents or other documents. 3520 Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts Form 3520 is used by individual U.S. taxpayers and executors of estates of U.S. decedents to report certain transactions with foreign trusts, ownership of certain foreign trusts and receipt of large gifts or bequests from certain foreign entities. The form is required for gifts or bequests valued at more than $100,000 from a nonresident alien individual or foreign estate, as well as for certain other gifts or bequests. 3903 Moving Expenses Use Form 3903 to figure the moving expense deduction. You can deduct moving expenses only if you’re a member of the Armed Forces “on active duty and, due to a military order, you, your spouse, or your dependents move because of a permanent change of station,” according to the IRS. 3911 Taxpayer Statement Regarding Refund Use Form 3911 to initiate a trace on a federal tax refund check that has been lost, stolen or never received. 4562 Depreciation and Amortization (including Information on Listed Property) Use Form 4562 to claim a deduction for depreciation and amortization, to opt to deduct certain property under the Section 179 expensing rule and to provide information on the business/investment use of automobiles and other listed property. 4684 Casualties and Thefts Use Form 4684 to report any losses or gains from thefts, casualties or natural disasters. File this form with Form 1040. 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA’s Insurance Contracts, etc. Form 4852 is a substitute used by taxpayers who are not able to get an original Form W-2, W-2c or 1099-R. It also may be used by a taxpayer when an employer or payer has issued an incorrect Form W-2 or Form 1099-R. 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return By filing Form 4868, taxpayers get an automatic six-month extension to file their income tax return. See all due dates for tax-filing season. 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts Form 5329 is used by taxpayers who owe additional tax on distributions from qualified retirement plans before the taxpayer reached age 59½. 5405 First-Time Homebuyer Credit and Repayment of the Credit The final tax year to file Form 5405 is 2024. “The 15-year repayment period for homes purchased in 2008 began with your 2010 tax return and ends with your 2024 tax return,” the IRS says in the Form 5405 instructions. 5498 IRA Contribution Information The information on Form 5498 or an approved substitute form is submitted to the IRS by the trustee or issuer of a taxpayer’s IRA to report contributions, including any catch-up contributions, required minimum distributions and the fair market value of the account. IRA account holders also get a copy for their records and filing needs. 5498-ESA Coverdell ESA Contribution Information The information on Form 5498-ESA is furnished to taxpayers by the Coverdell Education Savings Account, or ESA, trustee or issuer. It reports contributions and rollover contributions made during the prior tax year. 5695 Residential Energy Credits Use Form 5695 to figure and claim energy credits for energy-saving improvements made to your home. 6251 Alternative Minimum Tax – Individuals Taxpayers use Form 6251 to determine whether they owe the alternative minimum tax, or AMT, and, if so, to figure the amount due. The AMT applies to taxpayers who have certain types of income that receive favorable treatment or who qualify for certain tax deductions. These tax benefits can significantly reduce a taxpayer’s regular tax amount, and the AMT limits how much these benefits can be used to reduce an individual’s total tax. 8332 Release/ Revocation of Release of Claim to Exemption for Child by Custodial Parent In divorce or marital separation situations, generally only the parent who has legal custody of the child can claim an exemption for the child and related tax deductions or tax credits. However, the custodial parent can agree to waive those tax claims for a filing year (or longer) by filing Form 8332. While deducting personal exemptions is currently suspended through 2025, eligibility to claim an exemption may make you eligible for other tax benefits. See Pub. 501 for details. 8606 Nondeductible IRAs Form 8606 helps taxpayers and the IRS keep track of a traditional IRA’s basis, which is necessary to determine taxable distribution amounts. File this form to report nondeductible contributions to a traditional IRA in prior tax years; distributions from a traditional, SEP or SIMPLE IRA; and conversion of part, but not all, of a traditional, SEP and SIMPLE IRA to a Roth IRA. 8615 Tax for Certain Children Who Have Unearned Income What is known as the “kiddie tax” applies to investment earnings of children younger than 18 and certain older children. When such a child’s investment income is more than $2,600, it is taxed at the parent’s tax rate if the parent’s rate is higher than the child’s. Use Form 8615 to figure the child’s tax. 8615 Instructions Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income Instructions for completing Form 8615 8802 Application for U.S. Residency Certification File Form 8802 to have the IRS issue a certificate of residency that will enable the U.S. taxpayer working abroad to be taxed at a lower rate thanks to the foreign country’s tax treaty with the U.S. 8812 Child Tax Credit Form 8812 is for claiming the child tax credit. Some taxpayers also might qualify for the additional child tax credit, which is a refundable tax credit, meaning a tax refund is possible. Use Form 8812 to determine eligibility for, and amount of, both the child tax credit and additional child tax credit. 8814 Parents’ Election to Report Child’s Interest and Dividends Taxpayers use Form 8814 to report a child’s income on their tax return. By doing so, the child will not have to file a return. However, tax on the child’s income may be less if the child files a separate tax because the adult taxpayer cannot take certain tax benefits that the child is allowed on his or her own return. 8815 Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989 (for Filers with Qualified Higher Education Expenses) Taxpayers may be able to exclude from income the interest on Series EE or Series I U.S. savings bonds that were issued after 1989 and cashed in to pay for educational expenses. Use Form 8815 to determine if the exclusion applies and to figure the amount of any interest that may be excluded from income. 8818 Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989 (for Individuals with Qualified Higher Education Expenses) Use Form 8818 to record post-1989 Series EE and Series I savings bonds cashed for educational purposes. This information is necessary to complete Form 8815 to exclude the interest earnings from taxable income. 8822 Change of Address Use Form 8822 to notify the IRS of a residential or business move. When changing both home and business addresses, use a separate Form 8822 to report each change. 8829 Expenses for Business Use of Your Home Form 8829 is used to figure allowable expenses on Schedule C for business use of a residence. It and the Schedule C are filed along with the taxpayer’s individual income tax return Form 1040. 8839 Qualified Adoption Expenses Use Form 8839 to figure the adoption tax credit and any employer-provided adoption benefits that can be excluded from income. Taxpayers can claim both the income exclusion and the tax credit for expenses of adopting an eligible child. 8853 Archer MSAs and Long-Term Care Insurance Contracts Use Form 8853 to report Archer Medical Savings Account (MSA) contributions (including employer contributions), figure an Archer MSA deduction, report distributions from Archer MSAs or Medicare Advantage MSAs, report taxable payments from long-term care (LTC) insurance contracts, or report taxable accelerated death benefits from a life insurance policy. 8857 Request for Innocent Spouse Relief A taxpayer who believes that his or her spouse or former spouse should be held solely responsible for all or part of the tax shown on a jointly filed return can request Innocent Spouse Relief by filing Form 8857. 8880 Credit for Qualified Retirement Savings Contributions Form 8880 is used to figure the amount, if any, of the retirement savings contributions credit, which also is known as the saver’s credit. It is filed along with the taxpayer’s individual income tax return Form 1040. 8888 Allocation of Refund Use Form 8888 to have a tax refund, or a part of it, directly deposited to one or more accounts at a domestic bank. 8938 Statement of Specified Foreign Financial Assets Use Form 8938 to report ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold. The foreign account reporting thresholds for the form vary, depending on whether a taxpayer lives in the U.S. or files a joint income tax return with a spouse. 1095-A Health Insurance Marketplace Statement Form 1095-A is used to report details of a taxpayer’s purchase of Affordable Care Act health insurance. 8962 Premium Tax Credit (PTC) Form 8962 is used to reconcile the advance premium tax credit obtained when purchasing Affordable Care Act coverage via an exchange. 9465 Installment Agreement Request Use Form 9465 to request a monthly installment plan (of up to 72 months) if you cannot pay the full amount you owe as shown on your tax return or on an IRS notice.