Registered Tax Return Preparer RTRP Practice Exam 2025 - Free Tax Return Preparation Practice Questions and Study Guide

The form used to report individual income tax returns is Form 1040. This form is specifically designed for individual taxpayers to report their annual income, calculate their tax obligations, and determine if they are owed a refund or need to make additional payments.

Form 1040 captures a range of income sources and allows taxpayers to take deductions, claim credits, and provide necessary personal information. It is the primary form used by most individuals and is suitable for various tax situations, including single filers, married couples, and heads of household.

The other options serve different purposes; for instance, Form 1065 is used for reporting income, deductions, gains, and losses of partnerships, Form 941 is used by employers to report payroll taxes, and Form W-2 is a wage and tax statement provided by employers to employees, detailing earnings and tax withheld. Each of these forms is important in its respective context but does not pertain to individual income tax returns.