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Is form 140 the same as 1040 form?
Form 1040 is your federal tax return. Form 140 is likely a state tax form. If you lived in Arizona, Form 140 would be your state tax return (which is similar to your federal 1040 and serves the same purpose - just one is for the IRS and one is for your state).
Note: There may be other states that have a Form 140, but Arizona comes to mind to illustrate the example above.