Key takeaway: Most taxpayers start with Form 1040 to file their federal return, but your specific financial life — like having a side gig or investments — will determine which other forms you need. You’ll likely use documents like W-2s or 1099s to report your income accurately and claim any deductions you’re owed.
The forms you need to file your taxes depend on your unique financial life over the past year — from the type of job you had to the way you saved or invested your money.
While almost every filer uses Form 1040 as their main tax form, other documents like W-2s for employees, 1099s for freelancers and 1098s for students act as the building blocks that provide the IRS with the specific details of your income and expenses.
We’ll review the most common tax forms and schedules you’re likely to encounter. Whether you’re managing a side gig, reporting bank interest or claiming education credits, we’ll show you exactly what each form is for, who needs it and where it fits into your final tax return so you can file with confidence.
Free and easy federal tax filing for everyone
Image: Free-and-easy-filing-phone_570a1b*Not indicative of your actual refund. National average based on IRS data as of February 21, 2025.
- What are the most common tax forms to file taxes?
- Are there new tax forms after 2025 tax law changes?
- What is Form 1040 and who needs to file it?
- What is a W-2 form and where do I enter it on my taxes?
- What is a 1099 form and do I need it for gig work or self-employment?
- What tax forms do I need for investing?
- What forms do I need for education expenses?
- What are other common tax forms?
- FAQs about filing taxes
What are the most common tax forms to file taxes?
Tax forms vary based on how you made your money for the year. Use this guide to identify the forms that apply to you for tax year 2025 returns that are filed in 2026.
- Most people who file a federal return: Form 1040
- You worked as an employee: Form W-2
- You did freelance or gig work: 1099-NEC or 1099-K
- You earned interest or dividends: 1099-INT and 1099-DIV
- You sold investments: 1099-B, often with Form 8949 and Schedule D
- You paid tuition: 1098-T and Form 8863
- You received unemployment: 1099-G, often with Schedule 1
Are there new tax forms after 2025 tax law changes?
There are four new key deductions for tax year 2025 (with returns filed in 2026). You may need the new Schedule 1-A to claim these deductions if you’re eligible.
- No tax on tips: Deduct up to $25,000 of qualified tips (subject to income phase-outs).
- No tax on overtime: Deduct up to $12,500 ($25,000 if married filing jointly) of qualified overtime premium pay (subject to income phase-outs).
- Deduction for seniors: Eligible seniors age 65 and older may claim an additional $6,000 deduction (separate from the additional standard deduction and subject to its own phase-out).
- No tax on car loans: Deduct up to $10,000 in interest on a qualifying loan for a new vehicle assembled in the U.S. (subject to limits and phase-outs).
What is Schedule 1-A and do I need it for the new deductions?
Who it’s for: Workers with tips or overtime pay, eligible seniors age 65 and older, and taxpayers who paid interest on a qualifying new car loan.
When to use it: When you qualify for any of the new deductions available for tax year 2025 returns filed in 2026.
Where it shows up: You calculate eligible deductions on Schedule 1-A and then transfer the total to Form 1040 (line 13b).
What is Form 1040 and who needs to file it?
Who it’s for: Nearly everyone filing a federal income tax return.
When to use it: When you file your taxes for the year.
Where it shows up: This is the main form that everything else (W-2s, 1099s, various schedules) feeds into. It’s where you’ll see your adjusted gross income (AGI), your total tax, your payments and withholding as well as your final refund or amount you owe.
What is a W-2 form and where do I enter it on my taxes?
Who it’s for: Anyone who had a job where they were an employee, earned $600 or more in wages during the calendar year and got a paycheck with taxes withheld.
When to use it: If you worked for an employer (including part-time/seasonal).
Where it shows up: Your W-2 is mainly used to report wages and tax withholding on Form 1040, but it can also affect other parts of your return such as dependent care benefits (Box 10), certain retirement items reported through Box 12 codes as well as state wages and withholding (Boxes 15-17).
Quick tip: If you worked multiple jobs, you may have multiple W-2s — each one counts.
What is a 1099 form, and do I need it for gig work or self-employment?
If you make money outside of a traditional job by freelancing, contracting, selling online, or other gig work, there’s a good chance you’ll have a 1099. Here are the most common ones, plus the schedules they usually connect to.
What is a 1099-NEC form (freelance and gig work income)?
Who it’s for: Independent contractors, freelancers, gig workers and consultants who provide services to a business.
When to use it: If a business paid you $600 or more during the 2025 tax year. Keep in mind that even if you don’t receive a 1099-NEC, you still must report taxable income.
Where it shows up: Usually reported on Schedule C, and it typically triggers Schedule SE (self-employment tax).
Quick tip: Starting with payments in 2026, some payers may not issue a 1099-NEC unless payments reach $2,000 — but the income is still taxable and still needs to be reported, with or without the form.
What is a 1099-K form?
Who it’s for: People who received payments through apps, platforms or online marketplaces (like PayPal, Venmo, Cash App, Etsy, eBay or Airbnb) for selling goods or providing services.
The reporting threshold is over $20,000 in gross payments and more than 200 transactions for tax year 2025.
When to use it: You’ll generally receive this form if you meet the platform’s reporting threshold for the year.
Where it shows up: Business or side-gig income usually goes on Schedule C. Sales of personal items can be different. If you sold something for more than you paid, it may be a capital gain (often Schedule D/Form 8949). If you sold at a loss, it usually isn’t deductible.
Quick tip: A 1099-K reflects total payment volume, not your actual profit. Even if you don’t receive a form, you’re still responsible for reporting taxable income.
What is Schedule C, and do I need it for a side gig?
Who it’s for: Anyone with a side gig or self-employment income such as freelance work, reselling, rideshare/delivery, content creation, tutoring, etc.
When to use it: When you need to report business income and expenses and calculate profit.
Where it shows up: Schedule C attaches to Form 1040. Your profit flows into your main return.
Quick tip: Expenses like office supplies, software, platform fees and mileage can lower taxable profit if they’re business-related.
What is Schedule SE (self-employment tax) and when do I file it?
Who it’s for: People who made self-employment profit and owe self-employment tax (Social Security plus Medicare).
When to use it: When your net earnings from self-employment are $400 or more, you’ll typically file Schedule SE to calculate your self-employment tax.
Where it shows up: Schedule SE attaches to Form 1040 and adds to your total tax.
Quick tip: With gig income, you generally pay the Social Security and Medicare taxes that are normally split between an employee and an employer, which is why the tax bill can seem higher.
Free and easy federal tax filing for everyone
Image: Free-and-easy-filing-phone_570a1b*Not indicative of your actual refund. National average based on IRS data as of February 21, 2025.
What tax forms do I need for investing?
If you’ve got money in a savings account or a taxable investing account, you may see one or more 1099 forms from your bank or brokerage. Here’s what they usually mean and where they belong on your tax return.
What is a 1099-INT form for bank interest?
Who it’s for: Anyone who earned interest from a bank account, including high-yield savings accounts.
When to use it: If your bank reports interest you earned during the year.
Where it shows up: Reported on Form 1040 (and sometimes via Schedule B).
Quick tip: Even “small” amounts of interest can be reportable — your bank’s tax documents will tell you what they reported.
What is a 1099-DIV form (dividends from investing)?
Who it’s for: Anyone who earned dividends from stocks, ETFs or mutual funds in a taxable brokerage account.
When to use it: If your brokerage reports dividends or distributions for the year.
Where it shows up: Reported on Form 1040 (and sometimes through Schedule B).
Quick tip: You can get dividends even if you never sold any investments.
What is a 1099-B form for investment sales and selling stocks or ETFs?
Who it’s for: Anyone who sold investments (stocks/ETFs/etc.) in a taxable brokerage account.
When to use it: If you sold shares during the year.
Where it shows up: Usually flows through Form 8949 and Schedule D, then into Form 1040.
What is Form 8949 for sales and other dispositions of capital assets?
Who it’s for: People who need to list investment sales one-by-one.
When to use it: When your investment sales need transaction-level reporting (common with multiple trades).
Where it shows up: Form 8949 feeds into Schedule D, then into Form 1040.
What is Schedule D (Form 1040)?
Who it’s for: Anyone reporting capital gains/losses from selling investments.
When to use it: When you sold investments and need to summarize gains/losses.
Where it shows up: Schedule D attaches to Form 1040.
Quick tip: Reporting losses can help offset gains, so don’t skip it.
What forms do I need for education expenses?
What is a 1098-T form and how does it affect my taxes?
Who it’s for: College students (or parents claiming the student) who paid tuition/fees and might qualify for education tax benefits.
When to use it: If your school provides it and you’re claiming an education credit.
Where it shows up: Often used to complete Form 8863, which feeds into Form 1040.
Quick tip: Your 1098-T is a starting point — receipts and account statements can help confirm eligible expenses.
What is Form 8863 and who can claim it?
Who it’s for: Students (or parents) claiming education credits like the American Opportunity Credit or Lifetime Learning Credit.
When to use it: When you’re eligible for an education credit and want to claim it.
Where it shows up: Attaches to your return and affects tax on Form 1040.
Quick tip: Education credits can reduce your tax bill, so it’s worth checking eligibility if you paid tuition.
What are other common tax forms?
If you received unemployment or other reportable government payments, you’ll usually see a 1099-G, and it often flows through Schedule 1 before landing on your Form 1040.
What is a 1099-G form and where does it go?
Who it’s for: People who received unemployment (and sometimes other state payments like taxable refunds).
When to use it: If you got unemployment benefits during the year.
Where it shows up: Typically reported as income on Form 1040.
Quick tip: Unemployment is generally taxable federally — so this form can affect your refund or what you owe.
What is Schedule 1 and when does it apply?
Schedule 1 (Form 1040)
Who it’s for: Filers with additional income types or adjustments that don’t fit neatly on the main 1040 lines.
When to use it: When you have “extra” income or certain adjustments or deductions.
Where it shows up: Schedule 1 attaches to Form 1040 and feeds totals back into it.
Quick tip: Schedule 1 is common — even for returns that still feel pretty simple.
Free and easy federal tax filing for everyone
Image: Free-and-easy-filing-phone_570a1b*Not indicative of your actual refund. National average based on IRS data as of February 21, 2025.
Relevant sources: IRS: File your tax return / IRS: About Form 1040, U.S. Individual Income Tax Return / IRS: Reporting payments to independent contractors / USA.gov: How to file your federal income tax return / IRS: Topic no. 403, Interest received / IRS: About Form 1099-DIV, Dividends and Distributions / IRS: About Form 1099-B, Proceeds from Broker and Barter Exchange Transactions / IRS: About Form 8949, Sales and other Dispositions of Capital Assets / IRS: About Form 1098-T, Tuition Statement / IRS: About Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) / IRS: About Form 1099-G, Certain Government Payments / IRS: 1040 (and 1040-SR) instructions / IRS: Publication 17 (2025), Your Federal Income Tax / IRS: About Form W-2, Wage and Tax Statement / IRS: Part time or seasonal help / IRS: Tax withholding for individuals / IRS: About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) / IRS: What to do with Form 1099-K / IRS: Self-employed individuals tax center / IRS: About Schedule SE (Form 1040), Self-Employment Tax / IRS: Instructions for Schedule SE (Form 1040) / IRS: Self-employment tax (Social Security and Medicare taxes) / IRS: Social Security tax/Medicare tax and self-employment / IRS: Topic no. 751, Social Security and Medicare withholding rates / IRS: About Form 1099-INT, Interest Income / IRS: 1040 (2025) Instructions / IRS: Topic no. 404, Dividends and other corporate distributions / IRS: Instructions for Form 1099-B (2026) / IRS: About Form 8949, Sales and other Dispositions of Capital Assets / IRS: About Schedule D (Form 1040), Capital Gains and Losses / IRS: About Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) / IRS: Unemployment compensation / IRS: Gather your documents / IRS: What to do if you haven’t received a form 1099 / IRS: Check if you need to file a tax return / IRS: E-file: Do your taxes for free / USA.gov: Get free help with your tax return / Military OneSource: Miltax: Free Tax Services
FAQs about filing taxes
Free Credit Karma Tax offers federal tax filing for free and $15 for each state return, no matter your income level or how complex your return is. The service supports all IRS forms and schedules, including Schedule C for self-employment, Schedule E for rental income and Form 8949 for investment sales. This means you won’t pay a fee to e-file your federal return, even if you’re reporting capital gains or itemizing deductions. Free Credit Karma Tax is powered by TurboTax technology.
To file your taxes, begin by gathering your Social Security Number or Individual Taxpayer Identification Numbers (ITIN) for yourself and any dependents. You’ll also want your income records, including W-2s and 1099s, plus any tuition forms (like a 1098-T) or receipts for deductible expenses. Finally, keep your bank routing and account numbers ready for direct deposit and your previous year’s tax return for reference.
First, check the issuer’s online portal. Employers, banks, brokerages and gig platforms often post forms digitally. Keep an eye on timing: Some forms, especially investment 1099s, may arrive later. If a form is still missing, contact the issuer. If you don’t get a 1099 form by February 15, you can call the IRS for help at (800) 829-1040.
Whether you need to file depends on your filing status, age and income type. In general, you must file if your gross income is above the IRS filing threshold for your situation. Even if you’re below it, you may want to file to get a refund of withheld taxes or claim credits. If you have self-employment net earnings of $400 or more, you’ll often need to file.
You may be able to file taxes for free using programs like IRS Free File, Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE) and MilTax, or by using free versions of commercial software like Credit Karma powered by TurboTax. These options are available if you meet certain eligibility requirements. And keep in mind to confirm whether a free state filing is included before you start.