[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303034-105":53,"doc-detail-303034-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","instructions-for-form-1040-2024-filing-guidance","Instructions for Form 1040 (2024) - Filing Guidance","","Instructions cover the 2024 federal income tax return process for Form 1040 and Form 1040-SR, including which schedules (1 through 3) may be required based on a taxpayer’s circumstances. The document outlines key topics such as filing requirements, when and where to file, and line-by-line guidance for common sections including name and address, SSN, filing status, dependents, income, tax and credits, payments, refunds, and assembling the return. It also describes the Taxpayer Advocate Service and available online and payment options.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-1040-2024-filing-guidance/303034/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-1040-2024-filing-guidance/303034.png","ImageObject",442,249,{"name":88,"@type":89},"Connor ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"For 2024, when should a taxpayer use Form 1040 versus Form 1040-SR?","Question",{"text":109,"@type":110},"For 2024, use Form 1040, or if born before January 2, 1960, you may use Form 1040-SR instead.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which schedules (1 through 3) are needed for common filing situations?",{"text":114,"@type":110},"Schedule 1 is used for additional income and certain adjustments to income; Schedule 2 relates to alternative minimum tax and other specified taxes; Schedule 3 covers certain nonrefundable and refundable credits and some other payments.",{"name":116,"@type":107,"acceptedAnswer":117},"What is the Taxpayer Advocate Service (TAS) and when can it help?",{"text":118,"@type":110},"TAS is an independent IRS organization that helps taxpayers protect their rights when tax problems cause financial difficulty, when there is an immediate threat of adverse action, or when the IRS has not responded as promised. The service is free if qualified.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303034,1790205745,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":37},687207022233,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","TAX YEAR  \n2024  \n1040(and  \n1040-SR)  \n\n| INSTRUCTIONS  | Including the instructions for\u003Cbr>Schedules 1 through 3 |\n| --- | --- |\n| |  |\n| 2024 Changes |  |\n| See What’s New in these instructions.\u003Cbr>Future Developments |  |\n\nSee IRS.gov and [IRS.gov/Forms](IRS.gov/Forms), and for the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1040](IRS.gov/Form1040) .  \nDirect File is a permanent option to le individual federal tax returns online—for free—directly and securely with the IRS starting in [2025. See](2025. See DirectFile.IRS.gov)[ DirectFile.IRS.gov](2025. See DirectFile.IRS.gov).  \nFree File is the fast, safe, and free way to prepare and e-file your taxes. See [IRS.gov/FreeFile](IRS.gov/FreeFile).  \nPay Online. It’s fast, simple, and secure. Go to [IRS.gov/Payments](IRS.gov/Payments).  \nInstructions for Form 1040 (2024) Catalog Number 24811V  \nDec 16, 2024 Department of the Treasury [Internal Revenue Service](Internal Revenue Service www.irs.gov)[ www.irs.gov](Internal Revenue Service www.irs.gov)  \nTable of Contents  \nContents Page Contents Page  \nWhat's New ........................ 6  \nFiling Requirements .................. 8  \nDo You Have To File? .............. 8  \nWhen and Where Should You File? ..... 8  \nLine Instructions for Forms 1040 and 1040-SR ...................... 12  \nName and Address ............... 12  \nSocial Security Number (SSN) ....... 12  \nFiling Status ................... 13  \nDependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents .............. 17  \nIncome ....................... 23  \nTotal Income and Adjusted Gross Income ..................... 31  \nTax and Credits ................. 31  \nPayments ..................... 37  \nRefund ....................... 57  \nAmount You Owe ................ 59  \nSign Your Return ................ 62  \nAssemble Your Return ............. 63  \n2024 Tax Table ..................... 64  \nGeneral Information ................. 77  \nHow To Get Tax Help ................ 79  \nRefund Information .................. 83  \nInstructions for Schedule 1 ............. 84  \nInstructions for Schedule 2 ............. 96  \nInstructions for Schedule 3 ............  101  \nTax Topics .......................  104  \nDisclosure, Privacy Act, and Paperwork Reduction Act Notice ............  106  \nMajor Categories of Federal Income and Outlays for Fiscal Year 2023 ........  108  \nIndex ..........................  110  \nForm 1040 and 1040-SR Helpful Hints  \nFor 2024, you will use Form 1040 or, if you were born before January 2, 1960, you have the option to use Form 1040-SR.  \nYou may only need to le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules for more information.  \nIf you e-file your return, the software you use will generally determine which schedules you need.  \n\n| IF YOU... | THEN USE ... |\n| --- | --- |\n| Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. | Schedule 1, Part I |\n| Have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses. | Schedule 1, Part II |\n|  |  |\n| Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. | Schedule 2, Part I |\n| Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other quali ed retirement plans and tax-favored accounts. | Schedule 2, Part II |\n| Can claim a nonrefundable credit (other than the child tax creditor the credit for other dependents), such as the fore","cbCaioxLWdbF8sNf","https://ap.wps.com/l/cbCaioxLWdbF8sNf","pdf",4375877,113,"English","# What’s New\n# Filing Requirements\n## Do You Have To File?\n## When and Where Should You File?\n# Line Instructions for Forms 1040 and 1040-SR\n## Name and Address\n## Social Security Number (SSN)\n## Filing Status\n## Dependents and Credits\n## Income and Adjusted Gross Income\n## Tax and Credits\n## Payments and Refunds\n## Amount You Owe and Sign Your Return\n# Instructions for Schedule 1\n# Instructions for Schedule 2\n# Instructions for Schedule 3\n# General Information\n## How To Get Tax Help\n# Tax Topics\n# Index","[{\"question\":\"For 2024, when should a taxpayer use Form 1040 versus Form 1040-SR?\",\"answer\":\"For 2024, use Form 1040, or if born before January 2, 1960, you may use Form 1040-SR instead.\"},{\"question\":\"Which schedules (1 through 3) are needed for common filing situations?\",\"answer\":\"Schedule 1 is used for additional income and certain adjustments to income; Schedule 2 relates to alternative minimum tax and other specified taxes; Schedule 3 covers certain nonrefundable and refundable credits and some other payments.\"},{\"question\":\"What is the Taxpayer Advocate Service (TAS) and when can it help?\",\"answer\":\"TAS is an independent IRS organization that helps taxpayers protect their rights when tax problems cause financial difficulty, when there is an immediate threat of adverse action, or when the IRS has not responded as promised. The service is free if qualified.\"}]","Instructions for Form 1040 (2024) - Filing Guidance | PDF",1789799644]