The Form 1040 is the standard U.S. Individual Income Tax Return used to report annual income to the IRS. You must file if your income exceeds certain thresholds, which for 2025 are:
- Single filers: $13,850
- Married filing jointly: $27,700
- Head of household: $20,800
The form reports your income, deductions, credits, and calculates your tax liability or refund. Most taxpayers must file by April 15 of each year.