Instructions for filling out the 1040 tax form for 2014 can be found on the Internal Revenue Service's website. To find the instructions, taxpayers start on the main page of the IRS website and click Forms & Pubs in the top navigation.
As of 2015, the Forms & Publications page displays a chart of featured documents, with Form 1040 listed first. On the right side of the chart is a link to a PDF file of instructions for Form 1040. The instructions include an explanation of any changes for 2014, filing requirements and line-by-line instructions for filling out the form. Form 1040 is used for individual income tax returns.