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Writer's pictureDel Sol CPA

A US Taxpayer's Field Guide: The Essential IRS Forms and Concepts

Updated: Aug 15

Overview

Each year, avoidable mistakes cost taxpayers countless time and money due to a lack of clear information about which tax forms to file, how to accurately complete them, and how to proactively gather the necessary financial data they require. Whether you are dealing with straightforward salaried income or more complex scenarios involving schedules and multiple income sources, this article will provide essential guidance and help you approach your tax season with confidence. 

From Federal Form 1040, the backbone of personal US tax filing, to specific forms like the W-2 or Schedule K-1 that report income and ownership interests, we will explain the key facts of each essential document. Additionally, this guide will dive into gathering the key information needed for filing, covering aspects like filing status, income sources, and applicable deductions related to life changes such as marriage or inheritance.

If you’re an expat living overseas, the process can be even more complex. We’ve included a brief overview of streamlined filing compliance procedures tailored just for you. 

We hope this guide can simplify your tax season, save you time and money, and serve as a useful reference. As always, if you find that you have more questions about your personal income tax filing, we are just an email away.


What’s in this article: 

  • Federal Form 1040

  • Form W-2

  • Schedule K1

  • Form 1095-A

  • Tax filing status

  • Investment income

  • Income from property sales

  • Inheritance (in brief)

  • Filing when married

  • Expenses and deductions

  • Streamlined filing procedures for overseas Americans


Key Takeaways

  • Federal Form 1040 is the backbone of your tax return and is supplemented by various schedules based on your tax requirements.

  • If you earn a salary, you should get a W-2 from your employer.

  • If you are a partner in a business partnership, S1 corporation, or benefit from a trust or estate, you should receive a Schedule K1 form.

  • If you have purchased US health insurance, and you have claimed or are eligible to claim a premium tax credit, you’ll need Form 1095-A.

  • To prepare for tax filing, you’ll need to determine your filing status and collect relevant information about investment income, property sales, and any inheritance claimed this tax year.

  • Being married has a major impact on how you file your taxes; you’ll need to determine if you’re married filing separately or jointly. In most cases jointly is more advantageous but it depends on your situation.

  • You’ll need to determine whether to itemize or claim the standard deduction; itemizing can be complicated but can result in a much lower tax bill, depending on your situation.

  • If you’re an expat living abroad and haven’t kept up with your tax filing responsibilities, the streamlined compliance procedures can help you get caught up with minimal penalties.


Essential forms for preparing your US Tax Filing

This series of articles will guide you through four key tax forms: the Federal Form 1040, essential for every taxpayer; Form W-2 for wage reporting; Schedule K-1 for declaring partnership and S corporation shares; and Form 1095-A for health insurance coverage.


Understanding each of these forms is the first step in ensuring a smooth and accurate tax filing process.

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