Form 1040 Filing Guide

Instructions

Filing Status: Choose the correct status — Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse

Income: Report all income — W-2 wages, 1099 income, interest, dividends, capital gains, retirement distributions

Adjustments: Above-the-line deductions — student loan interest, IRA contributions, HSA contributions, self-employment tax

Deductions: Choose Standard Deduction ($14,600 single / $29,200 married filing jointly in 2024) or Itemize (Schedule A)

Tax Credits: Claim applicable credits — Child Tax Credit, Earned Income Credit, Education Credits, Clean Vehicle Credit

Payments: Enter withholding from W-2s/1099s and estimated tax payments

Filing: E-file by April 15 or request a 6-month extension (Form 4868)

Key Deadlines: April 15 (filing), October 15 (with extension), January 15 / April 15 / June 15 / September 15 (estimated payments)

Note: This guide covers federal taxes only. You may also need to file state and local returns.