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The form 1040 for U.S. Individual Income Tax Return, is the first form for personal Federal income tax return filed with the IRS in the United States. Any individual U.S. income tax return payer can use Form 1040 (often referred to as the "long form" to distinguish it from the other 1040 variants). Those with uncomplicated tax return 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. The actual form itself is colored blue.

Income tax return for calendar year taxpayers are due by April 15 of the next year. Generally, income tax return for fiscal year tax payers (an individual tax payer may choose a fiscal year other than the calendar year, though this is uncommon) are due on or before the 15th day of the fourth month following the close of the fiscal year

Form 1040 is truly the "long form." 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.

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