Glossary entry · form
Form 1040
U.S. individual income tax return.
Canonical reference
Form 1040 is the master US individual income tax return. Pass-through items reported on Schedule K-1 from partnerships and S-corps flow into the 1040 alongside W-2 wages and self-employment income on Schedules C/SE/E. Practitioner workflow: reconcile K-1s, run depreciation/§168(k) decisions, finalize AGI, MAGI for phase-outs, and AMT items.
Related terms