In the United States, taxpayers are required to file an annual income tax return with the Internal Revenue Service (IRS). The form that is used to report income and calculate taxes owed is known as a 1040. There are several other tax forms that may be used depending on the taxpayer's situation, such as Form 1040A or Form 1040EZ. Taxpayers can obtain these forms from the IRS website or from their local tax preparer. Tax preparation software can also help taxpayers complete their returns. Filing taxes can be complicated, so it is important to understand which form is best for you and how to complete it correctly. For more information, consult a professional tax preparer or the IRS website.