Quick overview

New filers should learn the core federal tax forms so they can report income correctly, claim refunds or credits, and set withholding right for the year ahead. Below are the most common forms, who usually needs them, and where to find authoritative guidance.

Essential forms new filers should know

  • Form 1040 — Individual Income Tax Return: The main federal return nearly all individual taxpayers use. Attach schedules or additional forms for business income, capital gains, adjustments, or credits (see IRS Forms & Publications) (IRS: https://www.irs.gov/forms-pubs).
  • Form W-2 — Wage and Tax Statement: Employers issue this to employees; it shows wages and federal/state tax withheld. Use W‑2 amounts to complete Form 1040.
  • Form 1099 series — Information returns: Common examples are 1099‑NEC (nonemployee compensation), 1099‑MISC, and 1099‑K (payment processors). Freelancers and gig workers use these to report income on Schedule C or other applicable schedules.
  • Schedule C (Form 1040) — Profit or Loss from Business: For sole proprietors and many gig workers to report business income and deductible business expenses.
  • Schedule SE — Self-Employment Tax: Used to calculate Social Security and Medicare tax on net self‑employment income.
  • Form W-4 — Employee’s Withholding Certificate: New employees complete this to set federal tax withholding from paychecks. Review and update when life changes occur (IRS: https://www.irs.gov/forms-pubs/about-form-w-4).
  • Form 4868 — Application for Automatic Extension of Time To File: If you need more time to file your return (does not extend time to pay taxes owed).
  • Form W-7 — Application for IRS Individual Taxpayer Identification Number (ITIN): For individuals who aren’t eligible for an SSN but must file a U.S. return (IRS: https://www.irs.gov/forms-pubs/about-form-w-7).
  • Form 8862 — Information to Claim Earned Income Credit After Disallowance: File this if the IRS previously disallowed your Earned Income Tax Credit and you now qualify.

Who needs which forms? Practical pairings

  • Employees with only wage income: W‑2 + Form 1040 (and possibly Form 8880 or credits).
  • Freelancers / contractors: 1099‑NEC/1099‑K + Schedule C + Schedule SE + Form 1040.
  • Students with part‑time work: W‑2 or 1099 + Form 1040; you may qualify for education credits (see IRS guidance).
  • Noncitizens without SSN: W‑7 to request an ITIN before filing Form 1040.

Documents to gather before you file

  • W‑2(s) from all employers.
  • 1099s (NEC, MISC, K, DIV, INT) and brokerage statements.
  • Receipts and records of business expenses if self‑employed.
  • Form 1098 (mortgage interest), tuition statements (Form 1098‑T), and child care provider info for credits.
  • Last year’s tax return (helps with carryovers and account setup).

Common mistakes new filers make (and how to avoid them)

  • Waiting to collect all information — gather W‑2s/1099s early.
  • Misclassifying work status (employee vs contractor) — if you’re unsure, review IRS worker classification guidance or consult a pro.
  • Forgetting self‑employment tax — estimate and pay quarterly if required to avoid penalties.
  • Using outdated guidance for credits and thresholds — check IRS pages for the tax year you’re filing (IRS: Do I need to file? https://www.irs.gov/filing/do-i-need-to-file-a-tax-return).

Practical tips I use when helping first-time filers

  1. Start by requesting all W‑2s/1099s by late January; contact payers promptly if a form is missing.
  2. Use direct deposit on your tax return for faster refunds and fewer paper checks.
  3. If you expect to owe tax, make an estimated payment or adjust withholding using Form W‑4 to avoid underpayment penalties.
  4. Keep an organized folder (digital or physical) for receipts and year‑end forms — retain records for at least three years.

Special situations

Where to find official forms and help

Final checklist before you file

  • Collected all W‑2s/1099s and supporting documents.
  • Chosen the correct filing status and completed Form 1040.
  • Attached required schedules (C, SE, E, etc.) for nonwage income.
  • Reviewed withholding (Form W‑4) and considered estimated payments.

Professional disclaimer: This article is educational only and does not replace personalized tax advice. For decisions that affect your tax liability, consult a CPA, enrolled agent, or the IRS (IRS sources cited above).

Sources and further reading