Types

• Form 1040 is available in several different formats. The most common are the 1040, 1040EZ and 1040A.
  
  

Form 1040

• Form 1040 is appropriate for all individual U.S. tax payers. If you plan to itemize your deductions or have capital gains, you will need to use Form 1040.
  
  

Form 1040EZ

• Form 1040EZ is a simplified version of Form 1040 also called "Income Tax Return for Single and Joint Filers with No Dependents." If you make over $100,000, you may not use Form 1040EZ. Form 1040EZ only allows you to take standardized deductions and does not permit you to take tax credits other than the Earned Income Tax Credit (EITC).
  
  

Form 1040A

• If you made less than $100,000 and plan to itemize deductions, you may use Form 1040A, a shortened version of Form 1040. If you would otherwise qualify to use the 1040EZ but have dependents, you may use this form.
  
  

Formats

• The 1040 tax form and its variants are available in both paper and electronic formats, and can be filed by mail or online.