Form 1040 is the U.S. Individual Income Tax Return form. If you are required to file an income tax return, you may be able to file Form 1040EZ or 1040A instead of Form 1040. If you are a nonresident alien, you may have to file Form 1040NR or 1040NREZ.

You must file Form 1040 each year if:

--    Your taxable income is $100,000 or more.

--    You itemize deductions.

--    You claim certain tax credits or adjustments to income.

--    You owe taxes for a household employee.

--    You have certain types of income.

You must file Form 1040 if you have income from:

--    Unreported tips

--    Self-employment

--    Certain nontaxable distributions

--    A partnership or as a shareholder in an “S” corporation

--    An estate or trust

Form 1040EZ is the simplest tax return. If you file Form 1040EZ, you cannot claim any adjustments to income or tax credits except the earned income credit. In addition:

--    Your filing status must be single or married filing jointly.

--    You cannot claim any dependents.

--    You and your spouse must have been under age 65 and not blind at the end of the tax year.

If you cannot file Form 1040EZ, you may be able to file Form 1040A. To file Form 1040A, the only allowable adjustments to your income are deductions for:

--    An IRA contribution

--    Student loan interest

--    Educator expenses

--    Tuition and fees

The only tax credits you can claim with Form 1040A are:

--    Earned income credit

--    Child and dependent care expenses

--    Elderly and disabled credits

--    Education credit

--    Child credit

--    Additional child credit

--    Retirement savings contributions

More information about Form 1040 is available from IRS Topic 352.