Form 1040

Form 1040: the US personal tax return — and why yours is not one

The income tax return filed by US citizens and US tax residents. If you are neither, this is not your form.

Form 1040 is the individual income tax return for people the US treats as its own taxpayers: citizens, green card holders, and anyone who spends enough days in the country to become a tax resident under the substantial presence test. It reports a person's worldwide income.

It is worth naming because almost everyone arrives expecting something like it. In most countries "filing taxes" means a personal return, so the corporate form numbers on this site look like a mistake. They are not: the yearly filing your LLC owes reports the company, not you, and it reports money moved rather than profit earned.

If you are not a US citizen, do not hold a green card, and do not spend long enough in the United States to become a tax resident, you do not file Form 1040. The non-resident equivalent is Form 1040-NR, and whether you owe that one is a separate question.