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The IRS Form 1040 is one of the official documents that U.S. taxpayers can use to file their annual income tax return. The form is divided into sections where you can report your income and deductions to determine the amount of tax you owe or the refund you can expect to receive. Depending on the type of income you report, it may be necessary to attach other forms or schedules to it.
The first page of Form 1040 is where you calculate your Adjusted Gross Income (AGI). The first section requires you to enter information on all sources of income such as your wages and salary, tips, interest, dividends, taxable state and local tax refunds, taxable alimony, business income, capital gains, IRA and pension distributions, farm income, unemployment income and Social Security benefits.
You will always find a box on the form to list �other income� you receive that doesn�t fit into one of the other categories. You must report all income you receive, regardless of where it comes from, unless it�s tax-exempt. The sum of all of these income items is known as your total income.
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