Which of the following tax forms is used by individuals?

The chosen answer is appropriate because Form 1040 is specifically designed for individual taxpayers to report their annual income to the IRS. This form allows individuals to detail their income, claim deductions, and determine their tax liability or refund. It encompasses various income types and credits applicable to personal tax situations, making it the primary tax form used by individuals in the United States.

The other forms mentioned serve different purposes. Form 1065 is used for reporting income, deductions, gains, and losses from partnerships. Form 1041 is for estates and trusts to report income and distribution of that income to beneficiaries. Form 990 is utilized by tax-exempt organizations to provide the IRS with information about their operations, finances, and compliance. Each of these forms is tailored for specific entities or circumstances and does not pertain to individual taxpayer reporting in the same way that Form 1040 does.