Form 1040

U.S. Individual Income Tax Return · 2025

Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.

Income

1a W-2 Wages, Salaries, Tips The total amount of wages, salaries, and tips reported to you on all your W-2 forms for the year.
1b Household Employee Wages Wages you earned as a household employee -- nanny, housekeeper, private nurse, or personal caretaker -- that were not reported on a W-2.
1c Tip Income Tip income you received that was not already included on your W-2. Most tips reported to your employer show up in W-2 Box 1 and go on line 1a.
1d Medicaid Waiver Payments Medicaid waiver payments you received for caring for someone in your home that you are electing to exclude from income.
1e Taxable Dependent Care Benefits The taxable portion of dependent care benefits your employer provided -- typically through a Dependent Care FSA (DCFSA).
1f Employer-Provided Adoption Benefits The taxable portion of adoption benefits your employer paid or reimbursed.
1g Form 8919 Wages Wages from an employer who treated you as an independent contractor when you should have been classified as an employee.
1h Other Earned Income Earned income that does not fit on any other line 1 sub-line.
1i Nontaxable Combat Pay Election Nontaxable combat zone pay that you are electing to include as earned income for purposes of the Earned Income Credit.
1z Total Wages The sum of all your wage-related income from lines 1a through 1h.
2a Tax-Exempt Interest Interest income that is exempt from federal income tax -- primarily from municipal bonds and municipal bond funds.
2b Taxable Interest Any interest paid to you during the year that the IRS considers income.
3a Qualified Dividends Dividends that qualify for the lower long-term capital gains tax rate instead of your ordinary income tax rate. Most dividends from U.S.
3b Ordinary Dividends The total of all dividends you received during the year, including both qualified dividends (line 3a) and non-qualified dividends.
4a IRA Distributions The total gross amount of all distributions you received from traditional IRAs, Roth IRAs, SEP IRAs, and SIMPLE IRAs during the year.
4b IRA Distributions Taxable Amount The taxable portion of your IRA distributions.
5a Pensions and Annuities The total gross amount of pension, annuity, and retirement plan distributions you received during the year.
5b Pensions and Annuities Taxable Amount The taxable portion of your pension and annuity distributions from line 5a.
6a Social Security Benefits The total gross Social Security benefits you received during the year, as shown on Form SSA-1099 Box 5.
6b Social Security Benefits Taxable Amount The taxable portion of your Social Security benefits.
7a Capital Gain or Loss Your net capital gain or loss from the sale of stocks, bonds, mutual funds, real estate, and other capital assets.
8 Additional Income from Schedule 1 The total of all additional income reported on Schedule 1, Part I.
9 Total Income The sum of all your income from lines 1z through 8. This is your gross income before any adjustments, deductions, or credits.

Adjusted Gross Income

Deductions & Taxable Income

Tax & Credits

Payments & Refund