Tax Forms & Publications
Direct links to the most common IRS and California FTB forms — for individuals, businesses, employers, and self-employed taxpayers. All forms are free to download from official government sources.
IRS + CA FTB
Official form sources — always free
1040
Individual return
Sch C
Business income
Individual Tax Forms
Core federal forms for personal tax returns, deductions, extensions, and estimated payments.
Form 1040
U.S. Individual Income Tax Return
The primary federal tax return for individuals. Used to report all income, deductions, and credits. Filed annually by April 15 (or October 15 with an extension).
Schedule A
Itemized Deductions
Used to claim itemized deductions including mortgage interest, state and local taxes (SALT, capped at $10,000), charitable contributions, and medical expenses exceeding 7.5% of AGI.
Schedule B
Interest and Ordinary Dividends
Required when total taxable interest exceeds $1,500 or when you have foreign accounts. Lists interest income from banks, bonds, and dividends from stocks and mutual funds.
Schedule C
Profit or Loss from Business (Sole Proprietorship)
Filed by sole proprietors and single-member LLCs to report business income and deductible expenses. Net profit is subject to both income tax and self-employment tax.
Schedule D
Capital Gains and Losses
Reports gains and losses from sales of stocks, real estate, and other capital assets. Separates short-term (held ≤1 year, taxed as ordinary income) from long-term (held >1 year, preferential rates).
Schedule E
Supplemental Income and Loss
Reports rental real estate income/loss, royalties, and pass-through income from partnerships, S-corps, and trusts (via K-1 forms). Rental losses may be passive activity limited.
Schedule SE
Self-Employment Tax
Calculates the 15.3% self-employment tax on net self-employment income. Half of the SE tax paid is deductible as an adjustment to income on Form 1040.
Form 1040-ES
Estimated Tax for Individuals
Used to calculate and pay quarterly estimated taxes. Required if you expect to owe $1,000 or more after withholding. Due dates: April 15, June 15, September 15, January 15.
Form 4868
Application for Automatic Extension of Time to File
Gives individual filers an automatic 6-month extension (to October 15). Must be filed by April 15. Does not extend the time to pay — taxes owed are still due April 15.
Form W-4
Employee's Withholding Certificate
Tells your employer how much federal income tax to withhold. Update it after major life changes (marriage, new job, new dependent). Incorrect withholding leads to a large bill or lost interest-free loan to the IRS.
Business & Employer Forms
Entity returns, payroll filings, and contractor reporting requirements for businesses of all sizes.
Form 1120-S
U.S. Income Tax Return for an S Corporation
Filed annually by S-corporations to report income, deductions, credits, and to issue Schedule K-1s to shareholders. Due March 15 (or September 15 with extension via Form 7004).
Form 1065
U.S. Return of Partnership Income
Filed by partnerships and multi-member LLCs. Reports income, deductions, and allocations, and issues Schedule K-1s to partners. Due March 15 (or September 15 with extension).
Form 1120
U.S. Corporation Income Tax Return (C-Corp)
Annual return filed by C-corporations. C-corps pay the flat 21% federal corporate rate on taxable income. Due April 15 (or October 15 with Form 7004 extension).
Form 941
Employer's Quarterly Federal Tax Return
Filed quarterly by employers to report wages paid, income tax withheld, and both the employer and employee shares of Social Security and Medicare (FICA) taxes. Due the last day of the month following each quarter.
Form 940
Employer's Annual Federal Unemployment (FUTA) Tax Return
Filed annually by employers. FUTA funds unemployment benefits. The tax rate is 6% on the first $7,000 paid to each employee. Most employers receive a 5.4% credit for state unemployment taxes paid, reducing the effective rate to 0.6%.
Form 1099-NEC
Nonemployee Compensation
Required when you pay a contractor or freelancer $600 or more for services during the year. Due to recipients and to the IRS by January 31. Failure to file results in penalties of $60–$310 per form.
Form W-9
Request for Taxpayer Identification Number and Certification
Collect this from every contractor before you pay them. They provide their SSN or EIN so you can issue accurate 1099s. Never pay a contractor more than $600 without having a signed W-9 on file.
Form 7004
Application for Automatic Extension of Time to File Business Returns
Files a 6-month extension for business returns including 1120, 1120-S, 1065, and others. Must be filed by the original due date of the return. Does not extend the time to pay taxes owed.
Real Estate & Depreciation Forms
Key forms for real estate investors, rental property owners, and businesses claiming depreciation deductions.
Form 4562
Depreciation and Amortization
Reports depreciation deductions on business assets, bonus depreciation (Section 168(k)), and Section 179 expensing elections. Used alongside Schedule E for rental properties and Schedule C for business assets.
Form 4797
Sales of Business Property
Reports gains and losses from the sale of business property, including rental real estate. Depreciation recapture (Section 1250 unrecaptured gains, taxed at up to 25%) is calculated here.
Form 8829
Expenses for Business Use of Your Home
Calculates the home office deduction for sole proprietors (not employees). Based on the percentage of your home used exclusively and regularly for business. Used with Schedule C.
Form 1098
Mortgage Interest Statement
Issued by your lender showing mortgage interest paid during the year. Mortgage interest on your primary and one secondary residence is deductible on Schedule A (subject to the $750,000 loan limit for mortgages after Dec. 15, 2017).
California FTB Forms
State returns, LLC filings, and California-specific elections for residents and businesses.
CA Form 540
California Resident Income Tax Return
The main California state return for full-year residents. Reports California taxable income using CA rates (1%–13.3%). Due April 15, or October 15 with an extension.
CA Form 568
Limited Liability Company Return of Income
Filed by California LLCs classified as partnerships. Reports the $800 minimum franchise tax and LLC fee based on gross receipts. Due March 15 (multi-member) or April 15 (single-member).
CA Form 100S
California S Corporation Franchise or Income Tax Return
Filed by California S-corporations. Subject to the 1.5% CA S-Corp tax rate (minimum $800). Due March 15 (or September 15 with extension via CA Form 3539).
CA Form 3804
Pass-Through Entity Elective Tax Calculation
Used to calculate the California Pass-Through Entity Tax (PTET) — a workaround for the federal $10,000 SALT cap. Allows qualifying partnerships and S-corps to pay state income tax at the entity level, restoring the full state tax deduction for qualifying owners.
Key IRS Publications
Free IRS guides that explain tax rules in plain language — useful references for business owners and investors.
Pub 17
Your Federal Income Tax
The IRS's comprehensive guide to individual taxation — covers filing status, deductions, credits, and more. Updated annually.
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Pub 334
Tax Guide for Small Business
Covers Schedule C, home office deductions, business expenses, estimated taxes, and employment taxes for sole proprietors.
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Pub 527
Residential Rental Property
Explains rental income, deductible expenses, depreciation, passive activity rules, and at-risk limitations for rental property owners.
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Pub 535
Business Expenses
Covers deductible and non-deductible business expenses, including meals, travel, vehicles, startup costs, and employee benefits.
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Pub 946
How to Depreciate Property
The definitive guide to MACRS depreciation, Section 179 expensing, and bonus depreciation rules. Essential reading for real estate investors and business asset owners.
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Pub 590-A/B
IRA Contributions & Distributions
590-A covers IRA contribution rules, deductibility limits, and rollovers. 590-B covers required minimum distributions, inherited IRAs, and early withdrawal penalties.
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Forms FAQ
All IRS forms and instructions are available free at irs.gov/forms-instructions. You can download PDF versions of any form, including prior-year versions. Never use third-party sites to download tax forms — always go directly to irs.gov.
Form 1040 is the main individual return. Schedule C is an attachment used by sole proprietors and single-member LLCs to report business income and expenses. The net profit from Schedule C flows to Form 1040 and is subject to both income tax and self-employment tax (15.3%).
File Form 1099-NEC when you paid a non-employee (contractor, freelancer) $600 or more during the year for services in your trade or business. It must be sent to the recipient and filed with the IRS by January 31. Always collect a signed W-9 before making payments to contractors.
Form 4868 is the automatic extension request. File it by April 15 to get until October 15 to submit your 1040. You can file it electronically for free through IRS Free File, through your tax software, or by mailing a paper form. Important: it does not extend the time to pay — estimate what you owe and pay it with the extension to avoid penalties.
California residents file Form 540. Part-year residents and nonresidents file Form 540NR. Businesses file Form 100 (C-Corp), Form 100S (S-Corp), Form 565 (Partnership), or Form 568 (LLC). All California FTB forms are available at ftb.ca.gov/forms.
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