Deep dive · Forms & schedules
Every form and schedule, broken down
The main return (Form 1040, 1040-SR or 1040-NR) is a summary. The details live on schedules and forms that feed numbers into it. This page shows which form is yours, what every part of the 1040 means, and what each schedule does and where its numbers go.
Line numbers are from the 2025 forms (filed in 2026). The IRS renumbers lines from time to time; for 2025, AGI moved to line 11a and the deduction to line 12e. Always check the form for the year you're filing.
Which form is yours?
Form 1040
U.S. Individual Income Tax Return
The standard return for U.S. citizens and resident aliens. Most people file this.
Form 1040-SR
U.S. Tax Return for Seniors
An optional large-print version of the 1040 for people 65 or older. Same lines, same math, same schedules.
Form 1040-NR
U.S. Nonresident Alien Income Tax Return
For people who aren't U.S. citizens and don't meet the green card or substantial presence test, but have U.S. income to report.
Not sure if you count as a resident for tax purposes? A non-citizen is generally a resident alien if they meet the green card test (lawful permanent resident at any time in the year) or the substantial presence test (enough days in the U.S. over a three-year period). Everyone else is generally a nonresident alien. IRS Publication 519 explains the tests.
Form 1040, line by line
Here is every section of the 2025 Form 1040 and where each number comes from. "Schedule" means a separate page attached to your return.
Top of page 1: who you are
| Line | What it is | Where it comes from |
|---|---|---|
| Header | Name, SSN, address, filing status, digital assets question | You. Answer the digital assets question yes or no, even if you had none. |
| Dependents | Each dependent's name, SSN, relationship and credit checkboxes | You. Used for the child tax credit and credit for other dependents. |
| Standard deduction boxes | Whether someone can claim you, and whether you or your spouse are 65+ or blind | You. These change your standard deduction. |
Lines 1–9: income
| Line | What it is | Where it comes from |
|---|---|---|
| 1a–1z | Wages: W-2 box 1, household wages, unreported tips, other earned income; total on 1z | Your W-2s and tip records |
| 2a / 2b | Tax-exempt interest (reported, not taxed) / taxable interest | Forms 1099-INT and 1099-OID; Schedule B if over $1,500 |
| 3a / 3b | Qualified dividends / ordinary dividends | Form 1099-DIV; Schedule B if over $1,500 |
| 4a / 4b | IRA distributions / taxable amount | Form 1099-R |
| 5a / 5b | Pensions and annuities / taxable amount | Form 1099-R |
| 6a / 6b | Social Security benefits / taxable amount | Form SSA-1099; a worksheet figures how much is taxable |
| 7 | Capital gain or loss | Schedule D (and Form 8949), or Form 1099-DIV for capital gain distributions |
| 8 | Additional income | Schedule 1, Part I: business, rental, unemployment and more |
| 9 | Total income | Adds lines 1z through 8 |
Lines 10–15: from income to taxable income
| Line | What it is | Where it comes from |
|---|---|---|
| 10 | Adjustments to income | Schedule 1, Part II |
| 11a / 11b | Adjusted gross income (AGI), repeated at the top of page 2 | Line 9 minus line 10 |
| 12e | Standard deduction or itemized deductions | Standard amount for your filing status, or Schedule A |
| 13a | Qualified business income deduction | Form 8995 or 8995-A |
| 13b | Additional deductions: tips, overtime, car loan interest, seniors (new for 2025) | Schedule 1-A |
| 14 | Total deductions | Adds lines 12e, 13a and 13b |
| 15 | Taxable income | Line 11b minus line 14 (not below zero) |
Lines 16–24: tax, credits and other taxes
| Line | What it is | Where it comes from |
|---|---|---|
| 16 | Tax on your taxable income | Tax tables or worksheets; may involve Schedule D, Form 8814 or Form 4972 |
| 17 | Additional tax, such as alternative minimum tax or excess premium tax credit repayment | Schedule 2, Part I |
| 18 | Adds lines 16 and 17 | |
| 19 | Child tax credit and credit for other dependents | Schedule 8812 |
| 20 | Other nonrefundable credits, like education, child care and retirement savings credits | Schedule 3, Part I |
| 21–22 | Total credits, then tax after credits (not below zero) | |
| 23 | Other taxes, including self-employment tax | Schedule 2, Part II |
| 24 | Total tax | Adds lines 22 and 23 |
Lines 25–33: what you already paid
| Line | What it is | Where it comes from |
|---|---|---|
| 25a–25d | Federal income tax withheld from W-2s, 1099s and other forms | Box 2 of your W-2s; withholding boxes on 1099s |
| 26 | Estimated tax payments and amounts applied from last year's return | Your Form 1040-ES payment records |
| 27 | Earned income credit (refundable) | EIC worksheets; Schedule EIC if you have a qualifying child |
| 28 | Additional child tax credit (refundable) | Schedule 8812 |
| 29 | American opportunity credit, refundable part | Form 8863 |
| 31 | Other refundable credits and payments, like the net premium tax credit or extension payments | Schedule 3, Part II |
| 32–33 | Total refundable credits, then total payments |
Lines 34–38: refund or amount you owe
| Line | What it is | Where it comes from |
|---|---|---|
| 34 | Amount you overpaid | Line 33 minus line 24, if payments are larger |
| 35a–35d | Refund amount and direct deposit details | You choose how much to refund and where |
| 36 | Overpayment applied to next year's estimated tax | Optional |
| 37 | Amount you owe | Line 24 minus line 33, if tax is larger |
| 38 | Estimated tax penalty | Form 2210, if you underpaid during the year |
Numbered schedules: 1, 1-A, 2 and 3
These four collect items that don't fit on the main form. Each one totals up and feeds a single 1040 line.
Schedule 1 · Additional Income and Adjustments
Part I lists income not on the 1040 itself: taxable state refunds, alimony (older divorces), business income from Schedule C, rental and partnership income from Schedule E, farm income, unemployment, gambling and other income. Part II lists adjustments: educator expenses, HSA deduction, half of self-employment tax, self-employed retirement and health insurance, IRA deduction, student loan interest and more.
Who needs it: Anyone with income beyond wages, interest, dividends, retirement and Social Security, or with an adjustment.
Flows to: Part I → line 8. Part II → line 10.
Schedule 1-A · Additional Deductions
New for 2025 through 2028. Figures four deductions: qualified tips, qualified overtime compensation, interest on a qualifying new-vehicle loan, and the enhanced deduction for seniors. Each has eligibility rules and income limits.
Who needs it: People with tips, overtime, a qualifying car loan, or who are 65 or older.
Flows to: Line 13b.
Schedule 2 · Additional Taxes
Part I covers alternative minimum tax and repaying excess advance premium tax credit. Part II covers self-employment tax, unreported Social Security and Medicare tax, extra tax on IRAs and retirement plans (such as early withdrawal penalties), household employment taxes, net investment income tax and additional Medicare tax.
Who needs it: People with self-employment income, early retirement withdrawals, high investment income, household employees and similar.
Flows to: Part I → line 17. Part II → line 23.
Schedule 3 · Additional Credits and Payments
Part I lists nonrefundable credits: foreign tax credit, child and dependent care credit, education credits, retirement savings contributions credit, residential energy credits and others. Part II lists other payments and refundable credits: net premium tax credit, amount paid with an extension, excess Social Security withheld and others.
Who needs it: Anyone claiming one of those credits or payments.
Flows to: Part I → line 20. Part II → line 31.
Lettered schedules and Schedule 8812
Schedule A · Itemized Deductions
Medical and dental expenses above a percentage of AGI, state and local taxes (subject to a cap), home mortgage interest, charitable gifts, casualty losses from federally declared disasters and certain other deductions.
Who needs it: People whose itemized deductions add up to more than their standard deduction.
Flows to: Line 12e.
Schedule B · Interest and Ordinary Dividends
Lists each payer of interest and dividends. Part III asks about foreign bank accounts and foreign trusts.
Who needs it: People with more than $1,500 of taxable interest or ordinary dividends, or with foreign accounts or trusts.
Flows to: Lines 2b and 3b.
Schedule C · Profit or Loss From Business
Income and expenses for a business you run on your own, including freelancing and most side hustles. Shows gross receipts, cost of goods sold, expenses by category and net profit.
Who needs it: Sole proprietors and single-member LLCs taxed as sole proprietors.
Flows to: Schedule 1, line 3, and Schedule SE.
Schedule D · Capital Gains and Losses
Summarizes sales of stocks, crypto, property and other capital assets, split into short-term and long-term. Most individual sales are listed first on Form 8949.
Who needs it: Anyone who sold investments or other capital assets.
Flows to: Line 7.
Schedule E · Supplemental Income and Loss
Rental real estate and royalties (Part I), and income from partnerships and S corporations (Part II), estates and trusts (Part III), and certain other sources.
Who needs it: Landlords, royalty earners, and owners who receive a Schedule K-1.
Flows to: Schedule 1, line 5.
Schedule F · Profit or Loss From Farming
Farm income and expenses, similar to Schedule C but for farming.
Who needs it: Farmers and ranchers.
Flows to: Schedule 1, line 6, and Schedule SE.
Schedule H · Household Employment Taxes
Social Security, Medicare and federal unemployment taxes for household workers like nannies or caregivers you pay above set thresholds.
Who needs it: People who employ household workers.
Flows to: Schedule 2.
Schedule J · Income Averaging for Farmers and Fishermen
Lets farm and fishing income be taxed as if it were spread over the three prior years.
Who needs it: Farmers and commercial fishermen who benefit from it.
Flows to: Line 16.
Schedule R · Credit for the Elderly or the Disabled
A credit for people 65 or older, or retired on permanent and total disability, with income under set limits.
Who needs it: Lower-income seniors and people retired on disability.
Flows to: Schedule 3.
Schedule SE · Self-Employment Tax
Figures Social Security and Medicare tax on net earnings from self-employment.
Who needs it: Anyone with $400 or more of net self-employment earnings.
Flows to: Schedule 2 (the tax) and Schedule 1 (deduction for half of it).
Schedule 8812 · Credits for Qualifying Children and Other Dependents
Figures the child tax credit, the credit for other dependents and the refundable additional child tax credit.
Who needs it: Anyone claiming a child or other dependent.
Flows to: Lines 19 and 28.
Schedule EIC · Earned Income Credit
Lists information about each qualifying child for the earned income credit.
Who needs it: People claiming the EIC with a qualifying child.
Flows to: Supports line 27.
Common supporting forms
These forms do detailed math, then pass a number to a schedule or straight to the 1040.
| Form | What it's for | Feeds into |
|---|---|---|
| Form 8949 | Details each sale of stocks, crypto or other capital assets | Schedule D |
| Form 8995 / 8995-A | Qualified business income deduction | Line 13a |
| Form 8863 | Education credits (American opportunity and lifetime learning) | Schedule 3 and line 29 |
| Form 2441 | Child and dependent care expenses | Schedule 3 |
| Form 8962 | Premium tax credit for Marketplace health insurance | Schedule 2 or Schedule 3 |
| Form 8889 | Health savings accounts (HSAs) | Schedule 1 |
| Form 8880 | Retirement savings contributions credit (saver's credit) | Schedule 3 |
| Form 5695 | Residential energy credits | Schedule 3 |
| Form 1116 | Foreign tax credit | Schedule 3 |
| Form 6251 | Alternative minimum tax | Schedule 2 |
| Form 2210 | Underpayment of estimated tax penalty | Line 38 |
| Form 4547 | Trump Account election and $1,000 pilot contribution | Filed with or apart from the return |
| Form 1040-ES | Estimated tax vouchers and worksheet for paying during the year | Line 26 the next year |
| Form 4868 | Automatic extension of time to file (not to pay) | Schedule 3 |
| Form 1040-X | Amended return, to fix a return already filed | Filed separately |
Form 1040-SR, for seniors
For 2025, you can use Form 1040-SR if you were born before January 2, 1961. The IRS treats you as reaching an age the day before your birthday, so someone born on January 1, 1961 counts as 65 for 2025. On a joint return, only one spouse needs to qualify.
It is optional and uses the same lines, schedules and instructions as Form 1040. The differences are larger print, more space and a standard deduction chart printed on the form that includes the extra amount for people 65 or older or blind.
Don't confuse the form with the new enhanced deduction for seniors on Schedule 1-A: up to $6,000 per eligible person for 2025 through 2028, with income limits. You can claim it on either form.
Form 1040-NR, for nonresident aliens
Nonresident aliens report U.S.-source income, not worldwide income. You generally must file if you were engaged in a U.S. trade or business during the year, or had U.S. income where not all the tax owed was withheld.
| Item | What it means | Where it goes |
|---|---|---|
| Two kinds of income | Effectively connected income (ECI), like U.S. wages or business income, is taxed at regular graduated rates. Other U.S. income, like most dividends and royalties, is generally taxed at a flat 30% unless a tax treaty lowers it. | Main form for ECI; Schedule NEC for the rest |
| Schedule OI | Required for every filer: visa type, country of residence, days in the U.S. and any treaty benefits claimed | Attached to every 1040-NR |
| Schedule NEC | Tax on income not effectively connected with a U.S. trade or business | Feeds the tax section |
| Schedule A (1040-NR) | Itemized deductions allowed to nonresidents, such as state and local income taxes and charitable gifts to U.S. organizations | Deduction line |
| Schedule P | Information about gains or losses from transferring certain partnership interests | Attached when it applies |
| Numbered schedules | Schedules 1, 1-A, 2 and 3 from the Form 1040 series can also apply | Same as on Form 1040 |
- Nonresident aliens generally can't use married filing jointly or head of household.
- Most can't take the standard deduction (a treaty exception applies to some students and business apprentices from India).
- The deadline is generally April 15 if you had wages subject to U.S. withholding, and June 15 if you didn't.
- Students, teachers and trainees on F, J, M or Q visas who are "exempt individuals" may need to file Form 8843 even with no income.
- Treaty benefits may require Form 8833.
How to use this page
Open last year's return and flip through the pages behind the 1040. For each schedule you find, look it up here and trace where its total landed on the main form. That's the fastest way to understand your own return.
Sources
Last updated: November 14, 2026This page was written from the sources below. Official sources are from the IRS or another government body; secondary sources are tax publications used to cross-check new rules. Tax law changes, so always confirm with the official source for the year you're filing.
- OfficialIRS, Form 1040 and Instructions for Form 1040 and 1040-SR (2025)
- OfficialIRS: About Form 1040-NR
- OfficialIRS: Instructions for Form 1040-NR (2025)
- OfficialIRS Publication 519, U.S. Tax Guide for Aliens
- OfficialIRS: Schedule 1-A, Additional Deductions
- SecondaryJupid: Form 1040 2025 line guide
- SecondaryFinbarrow: What line is AGI on Form 1040?
- SecondaryVJM Global: Form 1040-SR guide
- SecondaryCountryTaxCalc: Form 1040-NR guide