Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Choosing the Right Return

Options for Forms 1040

All taxpayers can use Form 1040. Individuals must meet certain requirements to use Form 1040EZ or Form 1040A. For more details about choosing the correct form, refer to Publication 17, Filing Information chapter.

Tax Software Hint

The software defaults to Form 1040. You should prepare all returns on Form 1040. After you complete the return, the Main Information Sheet will show the simplest form you can use to print the return.

Tip

For taxpayers who filed Form 1040EZ or Form 1040A the previous year, determine whether their situation has changed. It may be to their advantage to file Form 1040 if additional adjustments or deductions will result in a lower tax.

Form 1040
Publication 17

Publication 17