Most people will need to file an Individual tax return.

The first part of any tax return is an initial (free) consultation to talk about your particular situation. If you are local that can be in person; if you are not local it can be done by phone or email.

To help you organize your thoughts about your particular tax situation we provide an online downloadable fillable PDF form (see
Getting Started on the left). This will give me a good overview of your particular tax situation and I can then follow up with particular questions about anything about which you might need to provide more information.

Click on each topic to read the information

Individual Tax Services include:

  • Preparation and filing of current or prior year tax returns.
  • Preparation of tax returns for any state. Returns for multiple states can also be prepared.
  • Amending prior years returns. Generally if a prior year federal return is amended, the state return(s) for that year must also be amended.

Basics of an Individual Tax Returns

Form 1040
The form most often used for individual tax returns is Form 1040.  Depending on the situation, a simpler version (either Form 1040A or 1040EZ) may also be used.

Form 1040NR
Sometimes an individual will need to file Form 1040NR.  This would be used for individual taxpayers who are not citizens or residents for tax purposes and have US source income to report.  

For example if a Canadian citizen sells real estate in the US, Form 1040NR would most likely be filed to report the gain or loss or to receive a refund of taxes withheld.  A state tax filing may also be required if the property is located in a state that has an income tax.

Individual Filing Status

In filing a Form 1040, the filing status of every taxpayer must be determined.

There are 5 possibilities:
Married filing jointly
Married filing separately
Head of Household
Qualifying Widow(er) with dependent child or children

Individual Tax Schedules

Listed below are the most common schedules attached to an individual return and a few examples of what is included on each one:

Schedule A is used to report  itemized deductions.   These would be deductible expenses such as medical expenses, taxes paid, interest or points paid, charitable contributions, personal casualty and theft losses, job related expenses, tax preparation fees and investment expenses.

Schedule B is used to report interest and dividend income.  If you have an account in a foreign bank or any other foreign financial institution, it MUST be reported here.  Also you may need to file Form FBAR Form 114.   Interests in a foreign trust are also required to be reported on Schedule B.

Schedule C reports the profit or loss from a sole proprietorship. Income reported here is often subject to self-employment tax in addition to income tax.

Schedule D is used to report capital gains and losses such as gain of loss from the sale of stocks and bonds.

Schedule E reports rental income and expenses, royalties and income reported to an individual by a pass-through entity such as a partnership, estate, trust, S corporation or Real Estate Mortgage Investment Conduit (REMIC) which are also sometimes called Collateralized Mortgage Obligation.

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All information presented should be considered general in nature and not advice as to a specific situation.