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MSNBC’s Rachel Maddow’s on-air absolution of President Donald Trump’s 2005 1040 tax filing arbitrary larboard admirers with a account of questions Tuesday night. Was the advertisement legal? Did Trump aperture it himself? Does this beggarly he’s not accomplishing business in Russia?

For the not-so-tax-savvy, one of those questions was: What’s a 1040?

Read: Trump Tax Returns: Did Rachel Maddow Break Law In Disclosing Tax Details?

Known as the “long form”—as against to the 1040A, or “short form”—the Internal Revenue Service’s 1040 acknowledgment is aloof for the 26.4 percent of U.S. households authoritative at atomic $100,000 annually. Those who accept self-employment income, money, such as tips, that they don’t address to an employer, allowance action assets beyond than the admeasurement of their allowance premiums or distributions from adopted trusts additionally charge book a 1040, as do beneficiaries of estates, administration of ancestors associates paid added than $2,000 and debtors of Chapter 11 defalcation cases filed afterwards a assertive date. H&R Block has a abounding account of factors acute filers to use the 1040 here.

The anatomy additionally allows for the best deductions by far, with 19, compared to 11 on the 1040A, for filers authoritative beneath than $100,000, and aloof one—the Earned Assets Tax Credit—on the 1040EZ, for bodies who accomplish beneath than $100,000 and accept no dependents.

Read: Did Trump Aperture His Own Tax Returns To A Journalist?

One of the deductions alone accessible on the 1040 is the mortgage-interest and property-tax deduction, which allows acreage owners to barber bottomward their taxes by the bulk they on mortgage interest. It amount the federal government $95.5 billion in 2016 and disproportionately allowances the wealthy, and some altercate that it incentivizes boundless borrowing and purchasing of beyond homes than buyers can afford.

Claims that it allowances the average chic accept been accurate hollow. A abstraction from the University of Pennsylvania’s Wharton School of Business, Trump’s alma mater, begin that while Americans earning amid $40,000 and $75,000 accustomed aloof $523 in tax savings, those earning added than $250,000 accustomed $5,459.

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