The IRS instructions for Form 1040 and 1040-SR for 2024 provide guidance on filing individual income tax returns. It covers eligibility for various credits and deductions, including changes to the standard deduction and reporting requirements for Form 1099-K. The document explains how to handle income from digital assets, early distributions from retirement plans, and disaster relief payments. It also addresses specific filing situations such as nonresident aliens, surviving spouses, and those affected by identity theft. The instructions offer details on free filing options like Direct File and Free File, and various methods for paying taxes, including online and cash payments. Finally, it outlines taxpayer rights and resources for resolving tax issues, including assistance programs and procedures for appealing IRS decisions.