You should use the IRS 1040 form if you: 1) Made $100,000 or more this year; 2) You have unreported tips, dividends on insurance policies, self-employment earnings; or you received income as a beneficiary of an estate or trust; 3) You plan to itemize tax deductions; 4) You owe household employment taxes.If these do not apply to you, an easier form such as the 1040A or 1040EZ may be appropriate.
The IRS form 1040 is for filing individual federal income tax. When the 1040 is received by the IRS, they will determine if you are eligible for a tax refund or if you owe any taxes to the government.
The IRS form 1040 is due by April 15 of every tax year. You can use the helpful chart here to determine where to send your form if you decide to file it yourself.