Form 1040 U.S. Individual Income Tax Return 2023 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2023, or other tax year beginning , 2023, ending , 20 See separate instructions.

Your first name and middle initial Last name Your social security number 

If joint return, spouse’s first name and middle initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your 

spouse if filing jointly, want $3 

to go to this fund. Checking a 

box below will not change 

your tax or refund. 

You Spouse 

Filing Status

Check only 

one box. 

Single Head of household (HOH)

Married filing jointly (even if only one had income) 

Married filing separately (MFS) Qualifying surviving spouse (QSS)

If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s name if the 

qualifying person is a child but not your dependent:

Digital 

Assets

At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, 

exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) Yes No

Standard 

Deduction

Someone can claim: You as a dependent Your spouse as a dependent

Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness You: Were born before January 2, 1959 Are blind Spouse: Was born before January 2, 1959 Is blind

Dependents (see instructions):

If more 

than four 

dependents,

see instructions

and check 

here . .

(2) Social security 

number

(3) Relationship

to you

(4) Check the box if qualifies for (see instructions):

(1) First name Last name Child tax credit Credit for other dependents

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a Form 

W-2, see 

instructions.

1 a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . 1a

b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . 1b

c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . 1c

d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . 1d

e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . 1e

f Employer-provided adoption benefits from Form 8839, line 29 . . . . . . . . . . . 1f

g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . 1g

h Other earned income (see instructions) . . . . . . . . . . . . . . . . . . 1h

i Nontaxable combat pay election (see instructions) . . . . . . . 1i

z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . 1z

Attach Sch. B 

if required.

2a Tax-exempt interest . . . 2a b Taxable interest . . . . . 2b 

3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b 

4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b 

5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b

6a Social security benefits . . 6a b Taxable amount . . . . . . 6b 

c If you elect to use the lump-sum election method, check here (see instructions) . . . . .

7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . 7

8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . . . . . . 8

9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . . . . . . . 9

10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . 11

Standard 

Deduction for—

• Single or 

Married filing 

separately, 

$13,850

• Married filing 

jointly or 

Qualifying

surviving spouse,

$27,700

• Head of 

household, 

$20,800

• If you checked 

any box under 

Standard 

Deduction, 

see instructions.

12 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . 12

13 Qualified business income deduction from Form 8995 or Form 8995-A . . . . . . . . . 13

14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . 14

15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . . . . 15

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2023)
Form 1040 (2023) Page 2

Tax and 

Credits 

16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 . . 16

17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Child tax credit or credit for other dependents from Schedule 8812 . . . . . . . . . . 19

20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . 20

21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22

23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . 23

24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . . 24

Payments 25 Federal income tax withheld from:

a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a

b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b

c Other forms (see instructions) . . . . . . . . . . . . . 25c

d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d

26 2023 estimated tax payments and amount applied from 2022 return . . . . . . . . . . 26 If you have a 

qualifying child, 

attach Sch. EIC.

27 Earned income credit (EIC) . . . . . . . . . . . . . . 27

28 Additional child tax credit from Schedule 8812 . . . . . . . . 28

29 American opportunity credit from Form 8863, line 8 . . . . . . . 29

30 Reserved for future use . . . . . . . . . . . . . . . 30

31 Amount from Schedule 3, line 15 . . . . . . . . . . . . 31

32 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits . . 32

33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . 33

Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34

35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a

Direct deposit? 

See instructions.

b Routing number c Type: Checking Savings

d Account number

36 Amount of line 34 you want applied to your 2024 estimated tax . . . 36

Amount 

You Owe

37 Subtract line 33 from line 24. This is the amount you owe. 

For details on how to pay, go to www.irs.gov/Payments or see instructions . . . . . . . . 37

38 Estimated tax penalty (see instructions) . . . . . . . . . . 38

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS? See 

instructions . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

Here 

Joint return? 

See instructions. 

Keep a copy for 

your records. 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and 

belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation If the IRS sent you an Identity 

Protection PIN, enter it here 

(see inst.) 

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an 

Identity Protection PIN, enter it here 

(see inst.) 

Phone no. Email address 

Paid 

Preparer 

Use Only 

Preparer’s name Preparer’s signature Date PTIN Check if:

Self-employed

Firm’s name Phone no. 

Firm’s address Firm’s EIN 

Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2023)