Form 1040 (sp), U.S. Individual Income Tax Return (Spanish Version), is the Spanish-language edition of the individual federal return that the Internal Revenue Service (IRS) publishes for tax year 2025. People use it to report income, claim deductions and credits, and settle a refund or a balance due. On FillingPDF you can fill out the form online and download or print the completed PDF. The IRS publishes the original PDF and the latest information at www.irs.gov/Form1040SP.
Last updated
What is 1040 (sp)?
Form 1040 (sp), U.S. Individual Income Tax Return (Spanish Version), is the Internal Revenue Service (IRS) return, printed in Spanish, on which an individual reports income for 2025, claims deductions and credits, and works out the refund or the tax still owed.
The form carries OMB No. 1545-0074 and is marked "Form 1040 (sp) (2025)". Its labels are in Spanish, and the matching instructions, Instructions for Form 1040 (sp) (2025), are in Spanish too. Those instructions also cover Form 1040-SR and the schedules, including Schedules 1, 1-A, 2 and 3. This page covers the Spanish edition of Form 1040, not the English-language form.
The return runs in a fixed order:
- Name, address, Social Security number (SSN) and filing status, then the digital assets question and the Dependents section.
- Income (lines 1a to 9), adjustments, deductions and taxable income (lines 10 to 15).
- Tax and credits (lines 16 to 24) and payments (lines 25 to 33).
- Refund (lines 34 to 36) and amount you owe (lines 37 and 38).
- Third Party Designee, signature and paid preparer sections.
A more complicated return needs schedules; the instructions give a guide by situation. Form 1040-SR is a separate form that people born before January 2, 1961 may choose instead. Most nonresident and dual-status aliens follow different filing rules and may need Form 1040-NR, which this form is not.
Who needs to file 1040 (sp)?
Individuals whose filing status, age and gross income reach the levels in Table A, B or C of the IRS instructions must file a 2025 return. Table A covers most taxpayers by filing status and age. Table B covers people whom someone else can claim as a dependent. Table C covers other situations, such as owing certain special taxes (alternative minimum tax, additional taxes on IRAs, household employment taxes), receiving HSA distributions, or having advance payments of the premium tax credit made for you, your spouse or a dependent.
Anyone can file Form 1040. Form 1040-SR is an option if you were born before January 2, 1961.
Even if you do not have to file, the instructions say you should file to get back federal income tax that was withheld, or if you qualify for the earned income credit, additional child tax credit, American opportunity credit, premium tax credit or refundable adoption credit.
Resident aliens follow the same rules as U.S. citizens. Most nonresident and dual-status aliens have different requirements and may need Form 1040-NR (see Publication 519). U.S. citizens who lived in or had income from a U.S. territory should check Publication 570, and Puerto Rico residents can check Tax Topic 901.
If a taxpayer died before filing, the surviving spouse or a personal representative may have to file and sign the return.
When to file 1040 (sp)
File Form 1040 (sp) by April 15, 2026 for the 2025 calendar year. A later filing can mean interest and penalties. If your tax year is not the calendar year, enter the months it starts and ends in the space at the top of page 1.
Form 4868, filed by the due date, gives an automatic 6-month extension to file. It does not extend the time to pay: interest runs on any tax not paid by the original due date.
U.S. citizens and resident aliens who live and have their main place of business or post of duty outside the United States and Puerto Rico, or who serve in the military or navy outside them, get an automatic 2 extra months to file and pay, with interest from the original due date, and must attach an explanation. A further 4 months is available by filing Form 4868 no later than June 15, 2026, and that further time does not extend the time to pay.
People serving in or supporting the U.S. Armed Forces in a designated combat zone or contingency operation may file later; the instructions refer to Publication 3.
Documents you need
- Form(s) W-2: attach to the front of the return; line 1a takes the total of box 1 of your Form(s) W-2.
- Forms W-2G and 1099-R: attach only if federal income tax was withheld.
- Schedules 1, 1-A, 2 and 3: attach only the ones your situation calls for; the instructions give a guide by circumstance.
- Schedule B, Schedule D or Schedule EIC: attach if required (for example, Schedule D if required for the capital gain or (loss) on line 7a).
- Form 8962: attach if you, your spouse or a dependent enrolled through the Health Insurance Marketplace and advance premium tax credit payments were made. Do not attach Form 1095-A.
- Form 8332 or a substantially similar written statement: attach if you are the noncustodial parent claiming a child of divorced or separated parents.
- A written statement with the Dependents information: attach it if you have more than four dependents, and check the box under Dependientes.
- A written statement signed by both spouses: attach it if you choose to treat a nonresident alien or dual-status spouse as a U.S. resident for the entire year.
- An explanation of your situation: attach it if you claim the automatic 2 extra months to file because you live or serve outside the United States and Puerto Rico.
- Form 8888: attach it if you split your refund, and check the box on line 35a.
How to fill out 1040 (sp)
Enter tax year, names and address
At the top of page 1, enter the tax year or the fiscal-year months if you do not use the calendar year. Enter your name and SSN, your spouse's if filing jointly, and your mailing address; complete the foreign address spaces only if you have a foreign address.
Mark special-case and residence boxes
Check Falleció and enter the date if you are filing for a taxpayer who died. Check the box if your main home, and your spouse's on a joint return, was in the U.S. for more than half of 2025. Mark the Presidential Election Campaign box for you, your spouse or both only if you wish to contribute; it does not change your tax or refund.
Check one filing status
Check only one box: Soltero, Casado que presenta una declaración conjunta, Casado que presenta una declaración por separado (MFS), Cabeza de familia (HOH) or Cónyuge sobreviviente que reúne los requisitos (QSS). For MFS, enter your spouse's SSN above and the full name in the space provided. For HOH or QSS, enter the child's name if the qualifying child is not your dependent.
Answer the digital assets question
Check Sí or No for whether, at any time in 2025, you received a digital asset as a reward, award or payment, or sold, exchanged or otherwise disposed of one or a financial interest in one. The instructions say the question must be answered either way.
List your dependents
For each dependent enter first name (1), last name (2), SSN (3) and relationship (4), then complete rows (5) to (7): lived with you more than half of 2025, student or permanently and totally disabled, and Crédito tributario por hijos or Crédito por otros dependientes. With more than four dependents, check the box beside Dependientes and attach a statement.
Report your wages and other income
Enter your Form W-2 box 1 total on line 1a and other earned income on lines 1b to 1i; line 1z adds lines 1a to 1h. Then enter interest (2a, 2b), dividends (3a, 3b), IRA distributions (4a, 4b), pensions and annuities (5a, 5b), Social Security benefits (6a, 6b), capital gain or (loss) (7a) and Schedule 1 income (line 8).
Add up total income
On line 9, add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a and 8. The result is your total income.
Figure adjusted gross income
On page 2, enter the Schedule 1 adjustments on line 10, subtract them from line 9 on line 11a, and copy the result to line 11b.
Enter deductions and taxable income
Check any boxes on lines 12a to 12d that apply, then enter your standard deduction or Schedule A itemized deductions on line 12e. Add the qualified business income deduction (13a) and the Schedule 1-A deductions (13b), total lines 12e, 13a and 13b on line 14, and subtract from line 11b on line 15, entering "-0-" if zero or less.
Compute tax and credits
Enter your tax on line 16, marking the box if it comes from Form 8814 or 4972, add the Schedule 2 amount on line 17 and total on line 18. Subtract the child and other dependent credit (line 19) and the Schedule 3 amount (line 20) via line 21, enter the result on line 22, add other taxes on line 23, and enter your total tax on line 24.
Enter payments and refundable credits
Report tax withheld on lines 25a to 25c and total it on 25d, then estimated tax payments on line 26. Enter the earned income credit on 27a, the additional child tax credit on 28, and amounts on lines 29, 30 and 31; line 32 totals those credits and line 33 totals all payments.
Complete refund or amount owed
If line 33 is more than line 24, enter the overpayment on line 34, the part to refund on line 35a and the part to apply to 2026 estimated tax on line 36. For direct deposit enter the routing number (35b), account type (35c) and account number (35d). If you owe tax, enter it on line 37 and any estimated tax penalty on line 38.
Review, sign and download the PDF
Answer the Third Party Designee question, then sign and date with your occupation; on a joint return both spouses sign, and a paid preparer completes the preparer block. Check every entry, then download or print the completed PDF from FillingPDF and keep a copy.
How to submit 1040 (sp)
You can file Form 1040 (sp) electronically or by mail.
- Electronic filing: if you file electronically you do not mail the return. The IRS instructions point to Free File at IRS.gov/PresenteGratis and to IRS e-file at IRS.gov/Espanol. Tax software usually works out which schedules you need.
- Mail: the table at the end of the IRS instructions lists the mailing addresses for Forms 1040 and 1040-SR filed in 2026. Addresses for returns filed after 2026 may differ, so check IRS.gov/Form1040SP. Attach your Form(s) W-2 to the front of the return, plus Forms W-2G and 1099-R if tax was withheld.
- Private delivery services: only certain IRS-designated DHL, UPS and FedEx services count for the timely-mailing rule. The list is at IRS.gov/PDS and the IRS street addresses are at IRS.gov/PDSStreetAddresses. Only the U.S. Postal Service can deliver to P.O. boxes, so a tax payment that must go to a P.O. box cannot use a private delivery service.
- Paying a balance due: see IRS.gov/Pagos or the instructions. Options include Direct Pay from your bank account, a debit or credit card, a digital wallet and your IRS online account.
Keep a copy of the return for your records. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving the digital assets question blank. The instructions say you must check Sí or No, whether or not you received a Form 1099-DA.
- Entering a P.O. box as your mailing address when your post office delivers mail to your home; the instructions allow a P.O. box only if it does not.
- Abbreviating the country name on a foreign address, or putting other information on the city line instead of the foreign address spaces below it.
- Entering a name or SSN that does not match the Social Security card, which can raise your tax, reduce your refund or lead the IRS to reduce or deny credits and deductions.
- Leaving out the child's name under Cabeza de familia (HOH) or Cónyuge sobreviviente (QSS) when the qualifying child is not your dependent; the instructions say processing takes longer.
- Assuming Form 4868 extends the time to pay. It extends only the time to file, and interest runs on tax unpaid after the original due date.
- Sending a joint return signed by only one spouse; both spouses must sign.
- Continuing to use an ITIN after you receive an SSN; the instructions tell you to use the SSN instead.
- Attaching Form 1095-A to Form 8962; the instructions say not to include it.
- Sending a tax payment that must go to a P.O. box through a private delivery service, which cannot deliver there.
Frequently asked questions
What is Form 1040 (sp)?
Form 1040 (sp), U.S. Individual Income Tax Return (Spanish Version), is the IRS's Spanish-language edition of the individual income tax return for tax year 2025. Individuals use it to report income, deductions and credits and to figure a refund or a balance due.
When is Form 1040 (sp) due for tax year 2025?
April 15, 2026. Filing after that date may mean interest and penalties. Form 4868, filed by the due date, gives an automatic 6-month extension to file, but it does not extend the time to pay, so interest runs on any tax not paid by April 15.
Do I have to file a 2025 federal income tax return?
It depends on your filing status, age and gross income, and on other situations. Tables A, B and C in the IRS instructions set the levels for most taxpayers, dependents and special cases. Even if you are not required, file to recover withheld tax or claim certain refundable credits.
Can I file Form 1040 (sp) electronically?
Yes. The IRS instructions say that if you file electronically you do not mail the return, and they point to Free File at IRS.gov/PresenteGratis and IRS e-file at IRS.gov/Espanol. If you choose to mail it, the addresses are in the table at the end of the instructions.
What is the difference between Form 1040 and Form 1040-SR?
Anyone can file Form 1040, while Form 1040-SR is available if you were born before January 2, 1961. The IRS publishes one set of instructions for both forms. This page covers the Spanish-language Form 1040 (sp).
What do I attach to Form 1040 (sp)?
Attach your Form(s) W-2, plus Forms W-2G and 1099-R if tax was withheld. Add only the schedules and forms your situation requires, such as Form 8962 for advance premium tax credit payments or Form 8332 for a noncustodial parent. The instructions explain which apply.
What if I cannot file Form 1040 (sp) by April 15, 2026?
File Form 4868 by the due date for an automatic 6-month extension to file. If you live or serve outside the United States and Puerto Rico, you get 2 extra months automatically and can request 4 more with Form 4868 by June 15, 2026. Tax still has to be paid on time to avoid interest.
Can I fill out Form 1040 (sp) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return with the IRS; you submit it electronically or by mail through the IRS channels.
How do I file for someone who died before filing?
Check the Falleció box at the top of page 1 and enter the date of death. The surviving spouse or a personal representative may have to file and sign. A return is also needed to claim a refund if tax was withheld, even when the person did not have to file.
Ready to fill out 1040 (sp)?
Fill out 1040 (sp) now