How To Use This Instruction Booklet The instructions for Form 40 are divided into five main sections. Section 1 contains information on who must file, how to choose the correct form, and when to file a return. Section 2 contains useful steps to help you prepare your return. Section 3 contains specific instructions for most of the lines on your return. Section 4 contains general information about such items as amending your tax return, how long to keep records, and filing a return for a deceased person. Section 5 contains instructions for completing Schedule A for those taxpayers itemizing their deductions. Also included are instructions for Schedules B, CR, DC, D, and E. If you follow the steps in Section 2 and the specific instructions in Section 3, you should be able to fill in your return quickly and accurately.