Background reading: Our Tax Guide covers many U.S. income tax topics in depth. See: U.S. Income Tax Guide.
All the Individual Income Tax Forms We Prepare — What They Do, and Who Must File Them
Scope. We prepare individual U.S. income tax forms (federal). This includes resident filers (U.S. citizens/green card holders and resident aliens under the substantial presence test) and nonresident alien filers. We also prepare the international information returns that accompany the income tax return. (We do not cover corporate, sales, payroll, or other non-income taxes here.)
Who must file which return?
- Form 1040 — U.S. citizens/green card holders and resident aliens report worldwide income. Attach Schedules and information returns as needed.
- Form 1040-NR — Nonresident aliens report U.S.-source effectively connected income (ECI) and certain FDAP items if treaty/return required. Special visa categories (F/J/M/Q) often attach Form 8843.
- Dual-status — If you change status during the year (e.g., NRA → resident), a dual-status return is required (Form 1040 with a dual-status statement and/or Form 1040-NR for the other part of the year).
Core filing mechanics we handle
- Form 4868 — Automatic extension of time to file to October 15 (later in some cases). Extension extends filing time, not time to pay.
- Form 1040-X — Amended return (correct errors, add forms like 1116, 2555, 8938, etc.).
- Form 1040-ES — Quarterly estimated tax vouchers if withholding is insufficient.
- Form W-7 — ITIN application if a U.S. TIN is needed (for filing, credits, or treaty claims).
Wage, investment, and other data we reconcile
- W-2 (wages) and 1099 series (interest/dividends/B/etc.), 1042-S (withholding on FDAP/treaty items to nonresidents), and K-1 schedules from partnerships/S corps/estates & trusts.
- We match statements to Schedules B (interest/dividends), D and Form 8949 (capital gains), and E (rentals, pass-throughs).
Schedules & common attachments (residents)
- Schedules 1–3 — Additional income/adjustments, nonrefundable & refundable credits, other taxes.
- Schedule A — Itemized deductions.
- Schedule B — Interest/dividends, foreign account checkbox.
- Schedule C + Schedule SE — Self-employment and Social Security/Medicare tax; Form 8995/8995-A for §199A QBI deduction where eligible.
- Schedule D + Form 8949 — Capital gains & basis reconciliation; wash sale/adjustments.
- Schedule E — Rentals, pass-through K-1, foreign real estate (ECI or treaty considerations).
- Form 1116 — Foreign tax credit; Form 2555 — Foreign earned income (FEIE/HA).
- Form 8938 — FATCA statement of specified foreign financial assets (if thresholds met).
- Form 8960 — Net investment income tax (NIIT); Form 2210 — Underpayment penalty computation (where applicable).
- Form 8962 — Premium Tax Credit (with Form 1095-A); Form 8863 — Education credits; Form 2441 — Child/dependent care.
- Form 8889 (HSA), Form 8606 (nondeductible IRA & conversions), Form 5329 (additional taxes on retirement plans).
International information returns we attach (when required)
- Form 3520/3520-A — Foreign trusts & large foreign gifts/inheritances.
- Form 5471 — Certain foreign corporations (CFC/subpart F/GILTI reporting at shareholder level).
- Form 8865 — Foreign partnerships; Form 8858 — Foreign disregarded entities/branches.
- Form 8621 — PFIC reporting (QEF/MTM/excess distributions).
- Form 8833 — Treaty-based return positions; Form 8840 — Closer connection (for substantial presence); Form 8843 — Exempt individuals (students/trainees/teachers).
- FBAR (FinCEN 114) is a Title 31 filing; we coordinate it, but it is not an income tax form.
Nonresident (Form 1040-NR) specifics we manage
- ECI vs. FDAP — ECI is taxed on a net basis; FDAP is typically final-withholding unless you elect to file or must file (e.g., to claim treaty/ECI treatment or refunds).
- Due dates — Generally April 15 if wages subject to U.S. withholding; otherwise often June 15. Extensions available with Form 4868.
- Treaties & forms — Claim benefits via return (and sometimes Form 8833). We reconcile 1042-S with 1040-NR for refunds.
How we work (our process)
- Intake & mapping. We inventory income sources, residency/treaty status, and entity interests; then map required forms.
- Data & documentation. We collect IDs/TINs, wage/withholding slips (W-2/1042-S/1099), K-1s, foreign tax statements, and account summaries for 8938/FBAR scopes.
- Preparation & review. We prepare the 1040/1040-NR and attach all necessary Schedules and international information returns; cross-check credits (1116/2555) and state filings.
- E-file & payments. We e-file where allowed, generate vouchers (1040-ES) and extension (4868) if needed, and provide a post-filing packet.
Income Tax Forms – Frequently Asked Questions
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U.S. citizens/green card holders and resident aliens file Form 1040 on worldwide income. Nonresident aliens file Form 1040-NR on U.S.-source ECI and certain FDAP items when required. We determine status under the substantial presence test and treaties.
If you are both resident and nonresident during a year (e.g., move to/from the U.S.), you file as dual-status. We prepare the correct combination (1040 with a statement and/or 1040-NR) and apply the right sourcing rules.
File Form 4868 if you need more time to submit a complete return. It extends the filing deadline but not the time to pay; we estimate and pay to minimize interest/penalties.
You need a U.S. TIN if you must file a return or claim a treaty/credit that requires a TIN. We prepare Form W-7 and attach it to the filing when possible to avoid delays.
Form 2555 can exclude earned income/housing if you meet the bona fide residence or physical presence test. Form 1116 credits foreign taxes paid on non-excluded income. We model both for the best outcome.
When your specified foreign financial assets exceed FATCA thresholds (vary by status and filing status). It’s separate from FBAR. We test thresholds and include Form 8938 when needed.
FBAR (FinCEN 114) is a separate Treasury filing under Title 31; it often overlaps with Form 8938. We coordinate FBAR with your tax return but file it on its own timeline.
U.S. persons with certain foreign trusts (owners/beneficiaries) and recipients of large foreign gifts/inheritances. 3520-A is an annual trust information return; 3520 reports transactions and gifts.
Yes, if you meet thresholds for ownership/control in a foreign corporation (5471), foreign partnership (8865), or foreign disregarded entity/branch (8858). We apply attribution and filing category rules.
Owning a passive foreign investment company (e.g., many foreign mutual funds). We determine QEF/mark-to-market elections or compute excess distribution regimes and attach Form 8621.
When taking a treaty-based return position that overrides the Code (e.g., residency tie-breaker, treaty exemption for certain income). Not all treaty claims require 8833; we determine when disclosure is mandated.
Itemize on Schedule A if your eligible deductions exceed the standard deduction (or if required). We evaluate SALT caps, mortgage interest, charitable gifts, and medical thresholds.
Form 8949 lists transactions and adjustments; totals flow to Schedule D. We import brokerage data, fix basis reporting issues, and handle wash sales and foreign currency lots where relevant.
Yes. We prepare Schedule C for business income, Schedule SE for self-employment tax, and evaluate the §199A QBI deduction on Form 8995/8995-A when eligible.
Partnership/S corp/estate-trust items flow onto Schedule E and other schedules (e.g., credits on 1116, passive loss rules on 8582). We reconcile K-1 codes with your return.
Anyone who received a 1095-A from the Marketplace must reconcile advance credits on Form 8962. We compute the final credit or repayment and adjust withholding/estimates for next year.
When you discover omissions or receive corrected statements (1099/K-1), or to add elections/credits (e.g., late 1116/2555/8938). We prepare 1040-X and any newly required attachments.
1040-NR is generally due April 15 if you received wages subject to U.S. withholding; otherwise often June 15. Use Form 4868 for extensions; make timely payments to avoid interest/penalties.
Yes, where applicable. States have their own residency rules, credits, and due dates. We align state filings with your federal return and cross-border facts.
Fees depend on complexity and the forms required (e.g., 1040 with 1116/2555 vs. 1040-NR with 8833, or returns with 8938/8621/5471/3520). See our pricing for current tiers and estimates.
Ready to have us prepare the full set of forms and schedules you need — correctly, on time, and with the right international attachments? See pricing or contact us.