Filing requirements Form 1040

1 filing requirements

1.1 must file?
1.2 filing modalities

1.2.1 paper filing
1.2.2 electronic filing
1.2.3 comparison


1.3 signature requirement
1.4 substitute return

filing requirements
who must file?

form 1040 (or variant thereof) main tax form filed individuals deemed residents of united states tax purposes. corresponding main form filed businesses form 1120, called u.s. corporation income tax return.

an individual considered resident of united states tax purposes if or citizen of united states or resident alien of united states tax purposes. individual resident alien of united states if or passes either substantial presence test or green card test, although there other cases; individuals have taxable income in united states fail criteria being resident aliens must file nonresident aliens tax purposes. while residents of united states tax purposes file forms 1040, 1040a, or 1040ez, nonresident aliens must file form 1040nr or 1040nr-ez. there dual status alien aliens status changed during year.

resident aliens of united states tax purposes must file if income crosses threshold taxable income positive, there many other cases may legally desirable file. instance, if not required, individuals can file return in order receive refund on withheld income or receive credits (e.g. earned income tax credit).

filing modalities

the form may filed either paper or online.

paper filing

paper filing universally accepted filing method. form 1040, along variants, schedules, , instructions, can downloaded pdfs internal revenue service website. finalized versions of forms tax year (which in same calendar year) released near end of january of following year.

paper forms can filled , saved electronically using compatible pdf reader, , printed. way, easy keep electronic copies of 1 s filled forms despite filing paper. alternatively, can printed out , filled hand. combination of approaches may used, content filled in electronically , additional content written in hand. general rule, possible, makes sense fill electronically, in cases filling hand may necessary (for instance, if additional notes of explanation need added, or font used electronic filling large fit information in space provided.

the parts of form cannot filled electronically signature lines.

the paper form 1040, along relevant schedules , additional forms, must sent in single packet mail or courier irs address determined state taxpayer filing , whether or not payment enclosed; addresses 3 forms (1040, 1040a, 1040ez) identical.

the irs accepts returns stapled or paperclipped together. however, check or payment voucher, accompanying form 1040-v, must not stapled or paperclipped rest of return, since payments processed separately.

electronic filing

the irs allows residents tax purposes file electronically in 3 ways:

those incomes of $62,000 or less may file electronically using irs free file, free e-filing tool (there other conditions necessary eligible free filing; in particular, kinds of income , deductions cannot handled free filing).
it possible prepare 1 s tax return using tax compliance software approved irs , have software file return electronically.
one can use tax professional has been accepted irs electronic filing.

many paid tax preparers required file individual tax returns electronically, , tax compliance software file electronically on taxpayer s behalf. tax preparers not required, must file form 8948 if choose paper filing, providing explanation why not filing electronically.

comparison

if 1 not eligible irs free file, might cost hundreds of dollars file electronically, whereas paper filing has no costs beyond of printing , mailing. furthermore, available existing electronic filing options may not offer sufficient flexibility respect arranging 1 s tax return, adding attachments, or putting written notes of explanation can preempt irs questions. in addition, electronic filing makes 1 s tax return more audited because in format accessible irs, whereas of paper returns, 40% transcribed, remaining not in running being audited. these reasons, law resource nolo forbes argue more complicated 1 s tax return, better file on paper. filing electronically exposes taxpayer s data risk of accidental loss or identity theft.

signature requirement

form 1040 must signed , dated in order considered valid. if filing jointly spouse, both must sign , date. if return submitted electronically, individuals must use either self-select pin or practitioner pin.

substitute return

if individual decides not file return, irs may (after has sent several reminders) file substitute return.