The Internal Revenue Service website at IRS.gov allows users to download federal Form 1040 for individual income tax returns. The website also offers instructions and tax tables for Form 1040.
The IRS allows users to e-file Form 1040 online or print it out and file it by mail. According to the IRS, e-filing is the safest and most secure method. Since 1990, the IRS has processed over one billion e-file tax returns safely and securely. Taxpayers with an adjusted gross income of $60,000 or less in 2014 can use free software programs or websites to prepare and e-file an individual income tax return.