The instructions for the Internal Revenue Service Form 1040 are available online on the IRS website and websites such as 1040.com, efile.com and TaxHow. U.S. citizens and resident aliens can use Form 1040 to file their federal income taxes.
To access the Form 1040 instructions from the IRS website, click the Forms & Pubs button on the IRS homepage. On the next page, click the Instructions for Form 1040 link located in the first row of the right column in the Featured Forms & Publications table. If the link cannot be found, click the Find All Current Forms & Pubs button. Type "Inst 1040" into the Find box and click the Find button. Click the Inst 1040 (General Inst.) link for a PDF version of the form.
Individuals can also use the IRS website to request the IRS to mail the instructions to them.