• The 1040 form is the standard federal tax return.Jeffrey Hamilton/Digital Vision/Getty Images
  
  To ensure faster and more accurate processing of federal tax returns, the Internal Revenue Service directs taxpayers to file the forms in a particular order. Certain forms can be stapled to the front middle of the Form 1040 U.S. Individual Income Tax Return. Schedules and additional forms that accompany the 1040 are attached in a particular sequence order, as noted on the top of each form, behind the 1040 form.
  
  

Wage and Tax Statements

• One of the most common forms attached to a tax return is the W-2 Wage and Tax Statement. This small form is generally stapled to the middle of the front of a 1040 tax return, as are W-2G and 1099-R forms if federal taxes were withheld. However, in many cases, the information on the 1099 is reported on the 1040 form and the actual 1099 form is retained for the taxpayer's records.
  
  

Unreported Social Security and Medicare Taxes

• Certain taxpayers may need to report ordinary income from which no Social Security or Medicare taxes were withheld. In situations where the income was earned as tips, Form 4137 is attached to the tax return. Form 8919 is used to report wages and salaries from which the taxpayer's employer did not withhold Social Security and Medicare taxes.
  
  

Common Forms for Working Parents

• For working parents who are eligible and wish to claim the tax credit for child and dependent care expenses, Form 2441 should be attached to the tax return. Form 8812 provides for figuring eligibility for the additional child tax credit. For taxpayers that do not exceed income limits and claim the Earned Income Credit, Schedule EIC is used to report the names, ages and Social Security numbers of any qualifying children. Students and parents of dependent students may need to attach Form 8917 to the tax return to deduct tuition costs and fees from the adjusted gross income.
  
  

Common Forms for the Self-Employed

• Self-employed individuals and sole proprietors are generally required to file Schedule C to report profit or loss from a business, as well as Schedule SE to calculate and file self-employment taxes. Schedule E is used to report gains or losses in income from additional sources such as rental property, estates and trusts. Schedule F is provided for persons engaged in farming to file a record of profit or loss from that particular enterprise.
  
  

Other Common Forms

• Additional commonly used forms include Schedule A for filers itemizing instead of claiming the standard federal deduction. Schedule B is used to report interest income and ordinary dividends, and Schedule D is used for capital gains and losses. Schedule M must be attached to the tax return to claim the Making Work Pay and Government Retiree credits. When circumstances require the use of these forms, the taxpayer should attach them to the tax return in the proper sequence order.