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IRS Form 1040

What is IRS Form 1040?

IRS Form 1040 is also called the U.S. Individual Income Tax Return. Form 1040 is the main IRS tax form that a flight crewmember uses to file their income tax return. The form is divided into several sections. Essentially, the sections include:

  • Income

  • Adjusted Gross Income

  • Tax and Credits

  • Other Taxes

  • Payments

  • Refund

  • Personal Information

There are three variations to the form 1040:

  1. Form 1040 (U.S. Individual Income Tax Return)

  2. Form 1040A (also called the medium form, excludes itemized deductions and certain other credits, and various other special requirements)

  3. Form 1040EZ (also called the short form, also excludes itemized deductions, and contains other various requirements)

How are flight crew tax deductions passed on to IRS form 1040?

For a flight crewmember to deduct their aviation-related employee business expenses and travel expenses and take advantage of the popular per diem deduction, they must itemize their tax return.  That means they use IRS Form 1040 along with IRS Form 2106.


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