Which tax return form is primarily associated with individual taxpayers?

Form 1040 is specifically designed for individual taxpayers to report their annual income, calculate their tax liability, and figure out whether they owe taxes or are due a refund. This form covers various income sources, deductions, and tax credits available to individuals. It serves as the primary tax return form for individuals in the United States, making it the correct choice in this context.

In contrast, Form 1065 is used for reporting the income, deductions, gains, and losses of partnerships, and thus it applies to a different type of taxpayer. Form 1120 is intended for corporations to report their income, and it is similarly not applicable to individual taxpayers. Form W-2 is a wage and tax statement that employers provide to their employees, summarizing income and taxes withheld, but it is not a tax return form that an individual files; instead, it is used in conjunction with Form 1040 to report income.