2024 federal Form 1040

Which form matches the filing?

Form 1040 is the annual individual return for U.S. citizens and qualifying resident aliens. Form 1040-SR is an optional version for an eligible older filer. A nonresident alien who must file may need Form 1040-NR. Immigration status alone does not settle federal tax residency. For nonresident alien estimated payments, use Form 1040-ES (NR). Dual-status taxpayers, treaty cases and residents of U.S. territories should check the applicable instructions.

• Form 1040-SR — Optional annual return for qualifying seniors.
• Form 1040-NR — Federal nonresident alien income tax return.
• Form 1040-ES — Estimated tax for individuals.
• Form 1040-V — Paper payment voucher for an individual balance due.
• Form 1040-SS — U.S. self-employment tax return for qualifying territory residents.
• Form 1040-X — Amended U.S. individual income tax return.

Prepare and send the return

Use IRS filing options, eligible tax software, a preparer or the IRS paper instructions. Enter Social Security numbers, dependent details and account information through your filing channel. Downloading a blank form does not file a return or pay the IRS.

For a late paper return, confirm the current IRS address, and follow the address on any IRS notice. For paper filing, the address can change with the form, tax year, residence, enclosed payment and special filing circumstances. Foreign, military and territory addresses or certain attachments can change the routing. Follow the appropriate IRS instructions for a private carrier. A P.O. box is for U.S. mail.

State and local returns are separate. If you moved, worked in another state, earned source income there or amended a federal return, check each affected agency’s rules for that year. A federal resident or nonresident designation does not decide state filing obligations.

IRS filing options · State tax agency directory · Federal residency rules · Territory guidance