A form is a type of a work instruction. A form enables you to visually represent instructions and eliminate a lot of text that can be missread. You could get the same information by describing it in detail. A form organizes information collected.
Notice how a lot of instructional information is taken out of the form and described in suplemental brochure. If that text was included the form would have been 10 times longer and more confusing.
The tax form is a great example of a work instruction:

Keeping the detail out simplifies the form and makes it easier to follow. Forms are great for collecting repeating information: purchase orders, sales orders, phone logs, etc. More and more we are moving toward collecting data via on-line forms. Paper forms can be a great pilot program excercise to help define how computer screens need to be designed and troubleshoot the data collection system, prior to major programming effort.
See also: How to write a work instruction? and samples of work instructions.
Danuta Highet
Foqus, Inc. October 2006
The 1040A form was copied from IRS:http://www.irs.gov/pub/irs-pdf/f1040a.pdf