The problem requires us to determine the type of tax the 1040 form is used to collect. Let’s analyze the types of taxes listed:
1. State Tax: State tax is collected by individual states, not by the federal government.
2. Local Tax: Local tax is typically collected by municipalities or counties, also not administered through federal forms.
3. Federal Tax: Federal tax is collected by the federal government, often using forms such as the 1040.
4. Sales Tax: Sales tax is collected on the sale of goods and services and is typically managed at the state or local level, not federal.
The correct type of tax collected using the 1040 form, which is used by the Internal Revenue Service (IRS) of the United States, is federal tax.
Therefore, the answer is:
Federal tax.