Form 1040: the form almost everyone uses
Form 1040 is the base return for nearly all filers, regardless of income type. The simpler Form 1040-EZ and Form 1040-A were discontinued after the 2017 tax year.
Form 1040-SR for filers 65 and older
Form 1040-SR uses the same schedules and instructions as Form 1040. The only real difference is larger print and a standard deduction chart built into the form itself. Using Form 1040-SR is optional, and it won’t change your tax liability.
Form 1040-NR for nonresidents
If you’re a nonresident alien, such as an international student or temporary worker, with US-source income, Form 1040-NR applies instead of the standard 1040. Filing the wrong form in this case is more than a formatting issue and may require an amendment.
Which schedules you might need to attach
| Schedule | When you need it |
|---|---|
| A | Itemizing deductions instead of taking the standard deduction |
| B | Interest or ordinary dividends over $1,500 |
| C | Self-employment / proprietor income |
| D | Capital gains or losses from investments |
| SE | Self-employment tax on net earnings of $400 or more |
| 1–3 | Additional income, taxes, or credits not on the base form |
Source: Internal Revenue Service
If you’re self-employed
Freelancers and sole proprietors typically need both Schedule C, which reports your business income and expenses, and Schedule SE, which calculates the Social Security tax due on your net self-employment income.
What happens if you file the wrong version
Using Form 1040 instead of 1040-SR, or vice versa, doesn’t change what you owe since they use identical calculations. However, filing Form 1040 when Form 1040-NR was required is a bigger issue and generally needs to be corrected with an amended return.
