U.S. Individual Income Tax Return (Form 1040, 2025 tax year)

Your filing status for 2025. One of: single; married_filing_jointly (MFJ); married_filing_separately (MFS); head_of_household (HOH); qualifying_surviving_spouse (QSS). For MFS, HOH, or QSS the form asks for an associated person's name in the adjacent box (see filingStatusPersonName).

Personal identifier; handle as sensitive data. The name the form requests next to the selected filing-status box: for married_filing_separately, your spouse's name; for head_of_household or qualifying_surviving_spouse, the qualifying person's name (when that person is a child but not your dependent). Leave blank for single or married_filing_jointly.

Personal identifier; handle as sensitive data. Your first name and middle initial as shown on your Social Security card.

Personal identifier; handle as sensitive data. Your last name as shown on your Social Security card.

Personal identifier; handle as sensitive data. Your nine-digit U.S. Social Security number, e.g. 123-45-6789.

Personal identifier; handle as sensitive data. If a joint return, your spouse's first name and middle initial as shown on their Social Security card.

Personal identifier; handle as sensitive data. If a joint return, your spouse's last name.

Personal identifier; handle as sensitive data. Required on a joint return: your spouse's nine-digit U.S. Social Security number, e.g. 123-45-6789.

Personal identifier; handle as sensitive data. Your home street address. If you have a P.O. box and no home delivery, enter the box number.

Personal identifier; handle as sensitive data. Your apartment or unit number, if any.

Personal identifier; handle as sensitive data. Your city, town, or post office.

Two-letter USPS state or territory abbreviation (e.g. CA, NY, TX). Leave blank when entering a foreign address; complete the foreign-address fields instead.

U.S. ZIP code in 5-digit or ZIP+4 format (e.g. 90210 or 90210-1234). Leave blank for a foreign address.

If your address is outside the United States, the foreign country name. Leave blank for a U.S. address.

If a foreign address, the foreign province, state, or county. Leave blank for a U.S. address.

If a foreign address, the foreign postal code. Leave blank for a U.S. address.

Check (true) to direct $3 of your tax to the Presidential Election Campaign Fund. Checking does not change your tax or refund.

On a joint return, check (true) to direct $3 of your spouse's tax to the Presidential Election Campaign Fund. Checking does not change the tax or refund.

Answer for the digital-assets question: 'At any time during 2025, did you (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)?' True = Yes, false = No. Every filer must answer; see the Form 1040 instructions for what counts as a digital asset.

Check (true) if someone can claim you as a dependent on their return. Affects your standard deduction.

On a joint return, check (true) if someone can claim your spouse as a dependent.

Check (true) if your spouse itemizes on a separate return or you were a dual-status alien. This box is found in the Standard Deduction block.

Check (true) if you were born before January 2, 1961 (age 65 or older for the 2025 tax year). Increases your standard deduction.

Check (true) if you are blind. Increases your standard deduction.

On a joint return, check (true) if your spouse was born before January 2, 1961.

On a joint return, check (true) if your spouse is blind.

Personal identifier; handle as sensitive data. The dependent's first and last name. NOTE: Form 1040 provides a four-row Dependents grid (with a continuation for more than four). v0.2 has no repeating/nested field model (SPEC.md Section 12), so this schema models a single representative dependent row (dependent1*); repeat these four members per additional dependent in a consuming implementation.

Personal identifier; handle as sensitive data. The dependent's nine-digit Social Security number, e.g. 123-45-6789. See dependent1Name for how the repeating dependents grid is represented.

The dependent's relationship to you (e.g. son, daughter, parent). See dependent1Name for how the repeating dependents grid is represented.

Check (true) if this dependent qualifies you for the Child Tax Credit. See dependent1Name for how the repeating dependents grid is represented.

Check (true) if this dependent qualifies you for the Credit for Other Dependents. See dependent1Name for how the repeating dependents grid is represented.

Total wages, salaries, and tips, in U.S. dollars. This is line 1z, the sum of lines 1a-1h (W-2 box 1 wages and the other wage components); those sub-lines are folded into this total in v0.2's flat model.

Tax-exempt interest, in U.S. dollars (line 2a). Reported but not included in taxable income.

Taxable interest, in U.S. dollars (line 2b). Attach Schedule B if required.

Qualified dividends, in U.S. dollars (line 3a). A subset of ordinary dividends taxed at capital-gains rates.

Ordinary dividends, in U.S. dollars (line 3b). Attach Schedule B if required.

Total IRA distributions, in U.S. dollars (line 4a).

Taxable amount of IRA distributions, in U.S. dollars (line 4b).

Total pensions and annuities, in U.S. dollars (line 5a).

Taxable amount of pensions and annuities, in U.S. dollars (line 5b).

Total social security benefits, in U.S. dollars (line 6a).

Taxable amount of social security benefits, in U.S. dollars (line 6b).

Check (true) if you elect to use the lump-sum election method to figure the taxable part of your social security benefits (line 6c).

Capital gain or loss, in U.S. dollars (line 7); a loss is entered as a negative number. From Schedule D, or entered directly if Schedule D is not required (see capitalGainScheduleDNotRequired).

Check (true) if you are entering a capital gain on line 7 and Schedule D is not required, per the line 7 instructions.

Additional income from Schedule 1, line 10, in U.S. dollars (line 8). Carries business income, capital gains not on line 7, unemployment, and other income totaled on Schedule 1; Schedule 1's own fields are not modeled here.

Total income, in U.S. dollars (line 9): add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8.

Adjustments to income from Schedule 1, line 25, in U.S. dollars (line 10).

Adjusted gross income (AGI), in U.S. dollars (line 11): subtract line 10 from line 9.

Your standard deduction or total itemized deductions (from Schedule A), in U.S. dollars (line 12).

Qualified business income deduction from Form 8995 or Form 8995-A, in U.S. dollars (line 13).

Sum of the deduction and the qualified business income deduction, in U.S. dollars (line 14): add lines 12 and 13.

Taxable income, in U.S. dollars (line 15): subtract line 14 from line 11. If zero or less, enter 0.

Tax, in U.S. dollars (line 16), figured from the Tax Table, Tax Computation Worksheet, or other method. The line 16 form-attachment checkboxes (Form 8814, Form 4972, other) are not modeled; note any such election in the verification record of a consuming implementation.

Amount from Schedule 2, line 3, in U.S. dollars (line 17): alternative minimum tax and excess advance premium tax credit repayment.

Sum of tax and Schedule 2 Part I, in U.S. dollars (line 18): add lines 16 and 17.

Child tax credit or credit for other dependents from Schedule 8812, in U.S. dollars (line 19).

Amount from Schedule 3, line 8, in U.S. dollars (line 20): nonrefundable credits.

Total of child tax credit and Schedule 3 nonrefundable credits, in U.S. dollars (line 21): add lines 19 and 20.

Tax after nonrefundable credits, in U.S. dollars (line 22): subtract line 21 from line 18. If zero or less, enter 0.

Other taxes, including self-employment tax, from Schedule 2, line 21, in U.S. dollars (line 23).

Total tax, in U.S. dollars (line 24): add lines 22 and 23. This is your total tax liability for 2025.

Federal income tax withheld from Form(s) W-2, in U.S. dollars (line 25a).

Federal income tax withheld from Form(s) 1099, in U.S. dollars (line 25b).

Federal income tax withheld from other forms, in U.S. dollars (line 25c). See the instructions for which forms.

Total federal income tax withheld, in U.S. dollars (line 25d): add lines 25a through 25c.

2025 estimated tax payments and amount applied from your 2024 return, in U.S. dollars (line 26).

Earned income credit (EIC), in U.S. dollars (line 27).

Additional child tax credit from Schedule 8812, in U.S. dollars (line 28).

Refundable American opportunity credit from Form 8863, line 8, in U.S. dollars (line 29).

Amount from Schedule 3, line 13, in U.S. dollars (line 31): other payments and refundable credits. (Line 30 is reserved for future use on the 2025 form and is not modeled.)

Total other payments and refundable credits, in U.S. dollars (line 32): add lines 27, 28, 29, and 31.

Total payments, in U.S. dollars (line 33): add lines 25d, 26, and 32.

Overpayment, in U.S. dollars (line 34): if line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid.

Amount of the overpayment you want refunded to you, in U.S. dollars (line 35a). Provide direct-deposit details (lines 35b-35d) to receive it electronically.

Personal identifier; handle as sensitive data. Nine-digit bank routing number for direct deposit of your refund (line 35b).

Type of account for direct deposit (line 35c): checking or savings.

Personal identifier; handle as sensitive data. Bank account number for direct deposit of your refund (line 35d).

Amount of the overpayment (line 34) you want applied to your 2026 estimated tax, in U.S. dollars (line 36).

Amount you owe, in U.S. dollars (line 37): subtract line 33 from line 24. This is the balance due to the IRS.

Estimated tax penalty, in U.S. dollars (line 38), from Form 2210 if applicable.

Check (true) — 'Yes' — to allow another person (a designee) to discuss this return with the IRS. False = No. If Yes, complete the designee fields.

Personal identifier; handle as sensitive data. The third-party designee's name. Complete only if thirdPartyDesignee is true.

Personal identifier; handle as sensitive data. The third-party designee's phone number. Complete only if thirdPartyDesignee is true.

Personal identifier; handle as sensitive data. The third-party designee's self-selected five-digit PIN. Complete only if thirdPartyDesignee is true.

Your occupation, entered in the signature block.

Personal identifier; handle as sensitive data. Your six-digit IRS Identity Protection PIN, if the IRS issued one to you.

On a joint return, your spouse's occupation, entered in the signature block.

Personal identifier; handle as sensitive data. Your spouse's six-digit IRS Identity Protection PIN, if the IRS issued one.

The date you sign the return (YYYY-MM-DD). On a joint return both spouses must sign; the form records a single date next to each signature.

Personal identifier; handle as sensitive data. Your daytime phone number, entered in the signature block.

Personal identifier; handle as sensitive data. Your email address, entered in the signature block.