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what is form 1040 form 1040 is the u.s individual income tax return it is a federal income tax form that people use to report their income to the irs and claim tax deductions or credits it is used to calculate their tax refund and tax bill for the year can also download form 1040 directly from the irs website if you prefer to complete your return by hand what is on the 1040 tax form first it asks you who you are next you calculate your taxable income on page 2 of the 1040 form you calculate the taxes you owe your tax liability finally you will determine your tax bill or refund youll be eligible for a refund if you have overpaid during the year