Home / Which form to use / who can use form 1040
Any filing status with or without dependents can use Form 1040.
The major difference between the 1040a and the 1040 is that you can itemize your deductions.
You can claim all adjustments to income, as well as all tax credits.
You must use Form 1040 if you received any of the following types of income:
Income from self-employment (1099 misc, business or farm income).
Certain tips you did not report to your employer. (W-2 box 8)
Non dividend distributions (Form 1099-DIV, box 3) required to be reported as capital gains.
Income received as a partner in a partnership, shareholder in an S corporation, or a beneficiary of an estate or trust (Schedule K-1).
Gambling winnings (W-2G)
