What form is used to file individual income tax returns?

Form 1040 is the primary form used by individuals to file their annual income tax returns with the IRS. It allows taxpayers to report their income, claim deductions and credits, and calculate their tax liability. The form is designed to accommodate a variety of individual tax situations, providing sufficient space to report different types of income and applicable deductions.

While there are other forms associated with individual taxation, they serve different purposes. For instance, Form 1040A is a simplified version of Form 1040, but it has restrictions on the types of income and deductions that can be claimed, making it less versatile. Form 1099 is used to report various types of income other than wages, salaries, and tips, such as income from freelance work. Form W-2 is specifically for employers to report wages paid to employees and taxes withheld from those wages. Therefore, the correct choice, Form 1040, encompasses all aspects necessary for filing a comprehensive individual income tax return.