A paid tax preparer gathers facts, reviews supporting documents, applies tax law, prepares an accurate return, explains key results to the client, and maintains appropriate records. The client remains responsible for the information reported, and a preparer must not invent income, dependents, deductions, or credits to increase a refund. A refund is not guaranteed.

A Form 1040 generally reports an individual’s income, deductions, tax, payments, and credits for a tax year. Filing obligations and available benefits depend on the taxpayer’s facts and the rules for that year.

Always confirm current instructions before preparing a live return.