IRS Tax Forms

A database of the most commonly used IRS tax forms.

990: This form is submitted by tax-exempt organizations and non-profit organizations to provide the IRS with annual financial information. A shorter version, referred to as the 990-EZ, may be used by organizations with gross receipts of less than $100,000 and total assets of less than $250,000. Another variant, the 990-F, is available for private foundation organizations.

1040: The starting form for personal or individual income tax returns filed with the IRS. Any full-time resident individual U.S. income taxpayer can use the standard Form 1040 (often referred to as the "long form" to distinguish it from the other 1040 variants). Those with uncomplicated tax situations (for example, no itemized deductions, no capital gain or loss, etc.) may be able to use the simplified Form 1040A

(the "short form") or the even simpler Form 1040EZ (the "easy form") instead of Form 1040. Some versions of Form 1040 are colored blue (though not the case when tax return software packages are used).

Form 1040 consists of two full pages not counting attachments. The first page collects information about the taxpayer(s), dependents, income items, and adjustments to income. The second page calculates the allowable deductions and credits, tax due given the income figure, and applies funds already withheld from wages or estimated payments made towards the tax liability. Form 1040 has 11 attachments, called "schedules" (Schedules A and B are printed on opposite sides of the same sheet), which may need to be filed depending on the taxpayer.

1040A: A shorter version of the Form 1040 for taxpayers with taxable income below $100,000 who take the standard deduction instead of itemizing deductions.

A taxpayer who uses the 1040A tax return can only have income from the following sources:

  • Wages, salaries, and tips.
  • Interest and ordinary dividends.
  • Capital gains distributions.
  • Taxable scholarships and fellowship grants.
  • Pensions, annuities, and IRAs.
  • Unemployment compensation.
  • Taxable social security and railroad retirement benefits.
  • Alaska Permanent Fund dividends.

1040EZ: A simplified, six-section income tax return for single and joint filers with no dependents. Its use is limited to taxpayers with taxable income below $100,000 (as of tax year 2006) who take the standard deduction instead of itemizing deductions.

1040 NR: This form as well as its “easy” version, 1040NR-EZ, are for nonresident aliens filing a tax return. Nonresident aliens who have been in the US for less than 5 years should use one of these forms.

1040X: The Amended U.S. Individual Tax Return, or the 1040X, is used to make corrections to previously filed 1040, 1040A, and 1040EZ tax return forms.

1041: Form 1041 is used by estates and trusts for tax returns.

1065: Form 1065 is used by partnerships for tax returns.

1098: Also known as the Mortgage Interest Statement, Form 1098 is used to report interest that a taxpayer has paid on his or her mortgage. Such interest is tax-deductible at the federal level unless the taxpayer is subject to the Alternative Minimum Tax (AMT).

1099: The form used to prepare and file an information return reporting various types of income other than wages, salaries, and tips. Many businesses and organizations file hundreds to thousands of 1099s and therefore must file them electronically (if you are filing more than 250 Form 1099 reports, you must file them electronically). Although there are many variants of this form, two common examples are 1099-DIV and 1099-INT. Form 1099-DIV is a statement that summarizes dividends from stock you own. Its main purpose is to report the dividends you received, income tax withheld from dividends, and foreign taxes paid on dividends.

You should receive a 1099-INT from payers of interest income, such as banks and savings institutions. This statement summarizes your interest income for the year and is also used to report other tax items related to your interest income, such as early withdrawal penalties, federal tax withheld, and foreign tax paid.

1120: Form 1120 is used by C corporations for tax returns.

1120S: Form 1120S is used by S corporations for tax returns.

2553: Form 2553, Election by a Small Business Corporation, is used by small businesses to elect to be treated and thus taxed as a “Subchapter S Corporation.”

2555: This form is filed by taxpayers who have earned income from sources outside the US exempt from the US income tax. A US citizen or resident alien living in a foreign country is subject to the same US income tax laws that apply to citizens and resident aliens living in the US.

3921: Form 3921 is new starting tax year 2009 and is referred to as “Exercise of an Incentive Stock Option Under Section 422(b).”

3922: Form 3922 is new starting tax year 2009 and is referred to as “Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c).”

4868: Form 4868 is used to request an extension of time to file a federal income tax return for an individual.

5498 Series: These forms cover IRA Contribution Information, Coverdell ESA Contribution Information, and HAS, Archer MSA, or Medicare Advantage MSA Information.

6251: This form is used to calculate the Alternative Minimum Tax, which ensures that high income individuals pay at least a minimum amount of taxes.

8822: Form 8822 is used to report a change of address to the IRS.

W-2: The form your employer sends to you and the IRS at the end of the year to report your annual wages, taxes withheld, and other information.

W-4: The form you file with your employer so that he or she can calculate the amount of tax to withhold from your pay. You can file a new W-4 anytime your tax situation changes (e.g. you get married).

W-8BEN: This form is used in the US by foreign persons (including corporations) to certify their non-American status. It is also called the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.

W-9: This form is used to request one’s “Taxpayer Identification Number and Certification.”