Form 1040 Overview (2025)

Form 1040 is the central individual income tax return. This guide explains where to report income, adjustments, credits, and tax for Head of Household filers.

Key Sections

  • Filing status and personal information
  • Income section (wages, interest, dividends, capital gains, business income)
  • Adjustments to income (Schedule 1 items)
  • Standard or itemized deductions (Schedule A)
  • Tax, credits, and other taxes (including SE tax and NIIT)
  • Payments and refunds

Filing as Head of Household

HOH filers enter their status at the top of Form 1040. The higher standard deduction and favorable tax brackets apply automatically when HOH is selected.