2026 IRS 1040 Tax Forms and Schedules

IRS Form 1040 for the 2026 Tax Year (Filed in 2027)

IRS Form 1040 is the primary federal income tax return used by individual taxpayers to report income, claim deductions and credits, calculate tax owed, and request a refund or make a payment.

For the 2026 tax year, filed in 2027, most taxpayers will still use Form 1040 or its senior-friendly version, Form 1040-SR, along with various attached schedules when additional reporting is required.

A major update for 2026 is the introduction of Schedule 1-A, Additional Deductions, which expands the number of deductions available to certain taxpayers.

Core Federal Income Tax Forms

Form 1040 – U.S. Individual Income Tax Return

This is the standard form used to:

• Report wages, interest, dividends, business income, retirement income, and other earnings
• Claim either the standard deduction or itemized deductions
• Calculate total tax, credits, payments, and refunds

Form 1040-SR – U.S. Income Tax Return for Seniors

• Senior version of Form 1040
• Available to taxpayers born before January 2, 1961
• Uses larger print and a simplified layout
• Works with the same schedules as Form 1040

Common Schedules Attached to Form 1040

Not all taxpayers need schedules, but many do. These forms provide additional detail beyond what fits on the main return.

Numbered Schedules

Schedule 1 – Additional Income and Adjustments to Income

Used to report:

• Additional income, such as unemployment compensation, prizes, rental income, or business income
• “Above-the-line” adjustments that reduce Adjusted Gross Income (AGI), such as:
  • Student loan interest
  • Educator expenses
  • Self-employed health insurance

Schedule 2 – Additional Taxes

Used to calculate and report:

• Alternative Minimum Tax (AMT)
• Self-employment tax
• Household employment taxes

Schedule 3 – Additional Credits and Payments

Used for:

• Nonrefundable credits (education credits, foreign tax credit)
• Other payments not reported directly on Form 1040

Schedule 8812 – Credits for Qualifying Children and Other Dependents

Used to calculate:

• Child Tax Credit
• Credit for Other Dependents

Lettered Schedules

Schedule A – Itemized Deductions

Used instead of the standard deduction to claim:

• Medical expenses (above thresholds)
• State and local taxes (SALT, subject to limits)
• Mortgage interest
• Charitable contributions

Schedule B – Interest and Ordinary Dividends

Required if:

• You earned more than $1,500 in interest or dividends
• You had foreign bank accounts or trusts

Schedule C – Profit or Loss From Business

Used by sole proprietors to report:

• Business income and expenses
• Net profit subject to income and self-employment tax

Schedule D – Capital Gains and Losses

Used to report:

• Sales of stocks, bonds, cryptocurrency, and other capital assets
• Short-term and long-term gains and losses

Schedule E – Supplemental Income and Loss

Used for income or losses from:

• Rental real estate
• Partnerships and S corporations
• Estates and trusts

Schedule F – Profit or Loss From Farming

Used by farmers to report agricultural income and expenses.

New for 2025: Schedule 1-A – Additional Deductions

Beginning with the 2025 tax year, the IRS introduces Schedule 1-A, which allows taxpayers to claim new below-the-line deductions.

These deductions do not reduce Adjusted Gross Income (AGI) but do reduce taxable income, potentially lowering the final tax bill.

Schedule 1-A Includes Deductions For:

• Qualified tips
• Qualified overtime compensation
• Interest paid on a qualified car loan
• Enhanced senior deduction for taxpayers aged 65 or older

These deductions apply whether or not a taxpayer itemizes and are separate from the standard deduction.

Where to Get the Forms

• You can find printable forms and instructions here on this website. View, download, and print current IRS forms, instructions, and publications.

Recommendation: File Electronically

The IRS strongly encourages electronic filing (e-file) for Form 1040 and all schedules.

Benefits of Electronic Filing

• Faster refunds, especially with direct deposit
• Fewer math and transcription errors
• Automatic calculations for complex schedules
• Immediate confirmation that your return was received
• Easier reporting of new schedules, like Schedule 1-A

Most taxpayers can e-file using IRS Free File, commercial tax software, or a professional tax preparer.

Bottom Line

For the 2026 tax year, Form 1040 remains the foundation of federal tax filing, supported by a range of schedules tailored to different income sources and deductions.

The addition of Schedule 1-A marks a significant expansion of deductible items, especially for workers and seniors.

Filing electronically is the fastest, safest, and most accurate way to submit your return and take full advantage of these changes.