Which form do individual taxpayers typically use to file their federal income tax returns?

Individual taxpayers typically use Form 1040 to file their federal income tax returns. This form is specifically designed for reporting an individual's annual income, calculating tax liability, and claiming various deductions and credits. The 1040 form encompasses a range of income sources, including wages, self-employment income, interest, dividends, and capital gains, making it the comprehensive choice for individual tax filing.

Other forms mentioned have distinct purposes and are not primarily used for filing individual income tax returns. For instance, Form 1099 is used to report various types of income other than wages, salaries, and tips, often utilized by independent contractors or for reporting interest and dividends. Form W-2 is provided by employers to report an employee's annual wages and the taxes withheld, serving as a source document for information that would be included on Form 1040. Form 4562 is used to claim depreciation on property and amortization, primarily for businesses rather than individual tax returns. Therefore, Form 1040 is the correct choice for individual taxpayers when filing their federal income tax returns.