Form 1040
E224732
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Form 1040 canonical | 5 |
| Form 1040A | 1 |
| Form 1040EZ | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2020475 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form 1040 Context triple: [FATCA Form 8938, attachedTo, Form 1040]
-
A.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
B.
Form 940
Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
-
C.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
-
D.
Form 1040-NR filing
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
-
E.
Form W-2
Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form 1040 Target entity description: Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
-
A.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
B.
Form 940
Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
-
C.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
-
D.
Form 1040-NR filing
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
-
E.
Form W-2
Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
- F. None of above. chosen
Statements (54)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. federal tax form
ⓘ
individual income tax return form ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
United States Department of the Treasury ⓘ
surface form:
U.S. Department of the Treasury
|
| appliesTo |
U.S. individual taxpayers
ⓘ
U.S. residents ⓘ certain nonresident aliens ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| electronicFiling | supported ⓘ |
| filingDeadline | April 15 ⓘ |
| filingDeadlineExtension | October 15 ⓘ |
| hasAttachment |
Schedule 1
ⓘ
Schedule 2 ⓘ Schedule 3 ⓘ Schedule A ⓘ Schedule B ⓘ Schedule C (Form 1040) ⓘ
surface form:
Schedule C
Schedule D ⓘ Schedule E ⓘ Schedule SE ⓘ |
| includes |
adjustments to income section
ⓘ
amount you owe section ⓘ filing status section ⓘ income section ⓘ other taxes section ⓘ payments section ⓘ refund section ⓘ tax and credits section ⓘ |
| language | English ⓘ |
| majorRevisionYear | 2018 ⓘ |
| officialWebsite | https://www.irs.gov/forms-pubs/about-form-1040 ⓘ |
| paperFiling | supported ⓘ |
| replaced |
Form 1040
self-linksurface differs
ⓘ
surface form:
Form 1040A
Form 1040 self-linksurface differs ⓘ
surface form:
Form 1040EZ
|
| requires |
Social Security number or ITIN
ⓘ
taxpayer identification number ⓘ |
| taxYearCoverage | calendar year ⓘ |
| usedFor |
calculating tax refund or amount owed
ⓘ
claiming tax credits ⓘ claiming tax deductions ⓘ reporting federal income tax liability ⓘ reporting individual annual income ⓘ |
| usedToClaim |
child tax credit
ⓘ
earned income credit ⓘ education credits ⓘ itemized deductions ⓘ standard deduction ⓘ |
| usedToReport |
capital gains
ⓘ
dividend income ⓘ interest income ⓘ retirement income ⓘ self-employment income ⓘ unemployment compensation ⓘ wage income ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form 1040 Description of subject: Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
Referenced by (7)
Full triples — surface form annotated when it differs from this entity's canonical label.