Federal Form 1040 Instructional Booklet

Form 1040 Instructional Booklet
2025 Instruction 1040
TAX YEAR

2025

1040 (and
1040-SR)

INSTRUCTIONS

Including the instructions for
Schedules 1 through 3

2025 Changes
See What’s New in these instructions.

Future Developments
See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.

Jan 2, 2026

Instructions for Form 1040 (2025) Catalog Number 24811V
Department of the Treasury Internal Revenue Service www.irs.gov

R

Table of Contents
Contents

Contents

Page

What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6

Assemble Your Return . . . . . . . . . . . . . . . . 67

Filing Requirements . . . . . . . . . . . . . . . . . . 8
Do You Have To File? . . . . . . . . . . . . . . 8
When and Where Should You File? . . . . . 8

2025 Tax Table . . . . . . . . . . . . . . . . . . . . . 68

Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . .
Social Security Number (SSN) . .
Filing Status . . . . . . . . . . . . . .
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . .
Income . . . . . . . . . . . . . . . . . .
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . .
Tax and Credits . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . .
Refund . . . . . . . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . .
Sign Your Return . . . . . . . . . . .

2

Page

General Information . . . . . . . . . . . . . . . . . 81
How To Get Tax Help . . . . . . . . . . . . . . . . 83

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

12
12
12
13

Refund Information . . . . . . . . . . . . . . . . . . 87
Instructions for Schedule 1 . . . . . . . . . . . . . 88
Instructions for Schedule 1-A . . . . . . . . . . 101
Instructions for Schedule 2 . . . . . . . . . . . . 111

. . . . . 17
. . . . . 23
.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

33
33
39
61
63
65

Instructions for Schedule 3 . . . . . . . . . . . . 115
Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 118
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 120
Major Categories of Federal Income and
Outlays for Fiscal Year 2024 . . . . . . . . 122
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 123

Form 1040 and 1040-SR
Helpful Hints
For 2025, you will use Form 1040 or, if you were born before January 2, 1961, you have the option to use
Form 1040-SR.
You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through
3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe
additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide
to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules
for more information.
If you e-file your return, the software you use will generally determine which schedules you need.

IF YOU...

THEN USE...

Have additional income, such as business or farm income or
loss, unemployment compensation, or prize or award money.

Schedule 1, Part I

Have any adjustments to income, such as student loan interest,
self-employment tax, or educator expenses.

Schedule 1, Part II

Can claim a deduction for qualified cash tips, qualified overtime,
qualified vehicle loan interest, or the enhanced deduction for
seniors.

Schedule 1-A

Owe alternative minimum tax (AMT) or need to make an excess
advance premium tax credit repayment.

Schedule 2, Part I

Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualified
retirement plans and tax-favored accounts.

Schedule 2, Part II

Can claim a nonrefundable credit (other than the child tax credit
or the credit for other dependents), such as the foreign tax credit,
education credits, or general business credit.

Schedule 3, Part I

Can claim a refundable credit (other than the earned income
credit, American opportunity credit, refundable adoption credit,or
additional child tax credit), such as the net premium tax credit.
Have other payments, such as an amount paid with a request for
an extension to file or excess social security tax withheld.

Schedule 3, Part II

3

The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with
the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you
qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.
How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a
Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify
taxpayers’ systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.

4

Affordable Care Act — What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Health Insurance Marketplace
(the Marketplace). Eligible individuals may have advance payments of the premium tax credit made on their behalf
directly to the insurance company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2026, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3. Include Form 8962 with your Form 1040, 1040-SR, or 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting
If you or someone in your family was an employee in 2025, the employer may be required to send you Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2026. This information may be
relevant if you purchased health insurance coverage for 2025 through the Marketplace and wish to claim the
premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return.
You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit
for 2025, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the
premium tax credit, see the Instructions for Form 8962.
Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.

5

What’s New
Trump accounts and new Form 4547.
Recent legislation allows parents, guardians, and other authorized individuals to
elect to establish a new type of individual retirement account, called a Trump
account, for the exclusive benefit of certain children. If the child was born after
2024 and before 2029, is a U.S. citizen,
and meets certain other requirements,
the authorized individual may also elect
to receive a $1,000 pilot program contribution to the child’s Trump account.
Both elections can be made on Form
4547, which can be filed at the same
time as the authorized individual’s 2025
income tax return. For more information
on Trump accounts, and to learn how to
make these elections, see Form 4547
and its instructions.
Standard deduction amount increased. For 2025, the standard deduction amount has been increased for all
filers. The amounts are:
• $15,750–Single or Married filing
separately.
• $31,500–Married filing jointly or
Qualifying surviving spouse.
• $23,625–Head of household.
Higher catch-up contribution limit for
ages 60 to 63. If, at the end of 2025,
you were at least age 60, but younger
than age 64, and you participated in a
deferred compensation plan (including
most 401(k), 403(b), governmental 457
plans, and the governmental Thrift Savings Plan), a higher catch-up contribution limit may apply to you. For 2025,
this higher catch-up contribution limit is
$11,250 ($5,250 for section 401(k)(11)
and SIMPLE plans). For more information, contact your plan administrator.
Main home was in the U.S. If your
main home (and spouse if filing a joint
return) was in the U.S. for over half of
2025, check the box on the front of
Form 1040 or 1040-SR. Providing this
information will help the IRS determine
your eligibility for certain tax benefits,
including the earned income credit.
Changes to the Dependents section.
The Dependents section now has numbered rows and asks for more informa-

6

For information about any additional changes to the 2025 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.
tion about you and your dependents.
This new information is being asked to
help the IRS determine your eligibility
for certain tax benefits, including the
child tax credit, the credit for other dependents, and the earned income credit.
Write-in information. Beginning in
2025, most of the words, codes, and/or
dollar amounts that are used to explain
an item of income or deduction, and that
you previously had to enter next to a
specific line, now have a dedicated
checkbox or entry space.
Death of a taxpayer. If you need to file
a return for someone who died before
filing a 2025 return, check the “Deceased” box at the top of Form 1040 or
1040-SR and enter the date of death. For
more information, see Death of a Taxpayer.
Contributions to a governmental paid
family leave program. Beginning in
2025, if you made contributions to a
governmental paid family leave program, you will now include the full
amount of those contributions in your
income. If you itemize your deductions
on Schedule A, you can include the
amounts contributed as part of the state
and local taxes that you paid.
Form 1099-DA. If, in 2025, you used a
broker to effect the sale of a digital asset, your broker should send you a Form
1099-DA that reports information regarding the transaction. In 2025, your
broker has the option to report your basis in the digital asset on Form 1099-DA
but is not required to do so. If your broker did not report your basis on Form
1099-DA, you will need to use your own
books and records to determine your basis. As a reminder, regardless of whether
you receive a Form 1099-DA, you must
still answer the digital assets question on
page 1 of Form 1040 or 1040-SR and
must report gain or loss from the transaction with respect to the digital assets
(see line 7(a)). For more information,
see the Instructions for Form 1099-DA.
Electronic payments and direct deposit. If you have access to U.S. banking
services or electronic payments systems,

you should use direct deposit for any refunds. The IRS recommends paying
electronically whenever possible. Options to pay electronically include using
your bank account with Direct Pay, your
debit or credit card, your digital wallet,
or your online account. Go to IRS.gov/
Payments to see all your payment options. Also, see ModernPayments.
New deductions for itemizers and
non-itemizers. Recent legislation provided for four new deductions that take
effect beginning in 2025. If you are eligible, you can claim these deductions if
you take the standard deduction or if
you itemize on Schedule A. For more information on these deductions, see the
instructions for Schedule 1-A. The new
deductions are as follows.
• No tax on tips. You may be eligible to take a deduction for qualified tips
paid to you in 2025. You can’t deduct
more than $25,000 of those tips. Your
deduction will be limited if your modified adjusted gross income is more than
$150,000 ($300,000 if married filing
jointly). To be eligible, you and/or your
spouse who received the tips must have
a valid SSN. If you are married, you
must file a joint return.
• No tax on overtime. If you earned
qualified overtime, you may be eligible
to deduct up to $12,500 ($25,000 if married filing jointly) of your qualified
overtime compensation. Your deduction
will be limited if your modified adjusted
gross income is more than $150,000
($300,000 if married filing jointly). To
be eligible, you and/or your spouse who
received the overtime must have a valid
SSN. If you are married, you must file a
joint return.
• No tax on car loan interest. If you
paid or accrued qualified passenger vehicle loan interest on a vehicle you purchased in 2025 for personal use, you
may be eligible to deduct up to $10,000
of that interest. Your deduction will be
limited if your modified adjusted gross
income is more than $100,000
($200,000 if married filing jointly).
• Enhanced deduction for seniors.
If you were born before January 2, 1961,

you may be eligible for an enhanced deduction for seniors. Your deduction will
be limited if your modified adjusted
gross income is more than $75,000
($150,000 if married filing jointly). To
be eligible, you and/or your spouse must
have a valid SSN. If you are married,
you must file a joint return. The maximum amount of the deduction is $6,000
($12,000 if both spouses are eligible).
New Schedule 1-A. A new schedule to
Form 1040, Schedule 1-A, has been created for taxpayers to claim a deduction
for the recently enacted deductions for
no tax on tips, no tax on overtime, no
tax on car loan interest, and the enhanced deduction for seniors. For more
information, see the instructions for
Schedule 1-A.
State and local tax deduction limit increased. The overall limit on the deduction for state and local income, sales,
and property taxes has increased to
$40,000 ($20,000 if married filing separately). The overall limit is reduced if
your modified adjusted gross income is
more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married
filing separately). For more information,
see the Instructions for Schedule A.
Changes to the child tax credit and
additional child tax credit. Recent legislation made permanent the increase to
the child tax credit (CTC) and additional
child tax credit (ACTC) amount. For
2025, the maximum CTC has increased

to $2,200 per qualifying child, of which
$1,700 can be claimed for the ACTC. In
addition, beginning in 2025, to be eligible to claim the CTC or ACTC, you
must have a valid SSN, which means it
must be valid for employment and issued before the due date of your return
(including extensions). If you are filing
a joint return, only one spouse is required to have a valid SSN in order to be
eligible for the CTC and ACTC. The
other spouse must have either an SSN or
ITIN, and it must have been issued on or
before the due date of the return (including extensions).
Changes to the adoption credit. Recent legislation made changes to the
adoption credit. Beginning in 2025:
• Up to $5,000 of adoption credit is
refundable. Up to $5,000 of your adoption credit may be refundable. The
amount of the refundable portion is determined separately for each eligible
child.
• Parity for Indian tribal governments. Tribal governments now have
parity for special needs adoption determinations. This means that state government and Indian tribal government determinations of special needs are both
recognized for purposes of the adoption
credit.
For more information, see Form 8839
and its instructions.
Election to pay tax on farmland sale
or exchange in installments. If your
tax year began after July 4, 2025, and

you sold or exchanged qualified farmland to a qualified farmer after that date,
you can elect to pay the net income tax
liability on the sale or exchange in four
equal installments. For more information, see the instructions for Schedule 3.
Also, see Form 1062 and its instructions.
Domestic research and experimental
expenditures. Beginning in 2025, taxpayers are allowed to deduct domestic
research or experimental expenditures.
Alternatively, taxpayers may elect to
charge their domestic research or experimental expenditures to a capital account
and deduct them ratably over a period of
not less than 60 months (beginning with
the month in which the taxpayers first
realize the benefits from such expenditures).
Updated reporting requirements for
Form 1099-K. Payment card companies, payment apps, and online marketplaces will be required to send you a
Form 1099-K only if the amount of your
business transactions during the year is
more than $20,000 and the total number
of your transactions is more than 200.
New option for scheduled appointments at Taxpayer Assistance Centers
(TAC). Beginning in 2025, taxpayers
with scheduled appointments at TACs
may choose to receive appointment confirmations, reminders, and cancellation
notices directly via text message on their
mobile devices.

7

Filing
Requirements
Do You Have To File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. territory
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if they
must file.
Even if you do not otherwise

TIP have to file a return, you should
file one to get a refund of any
federal income tax withheld. You should
also file if you are eligible for any of the
following credits.

•
•
•
•
•

Earned income credit.
Additional child tax credit.
American opportunity credit.
Premium tax credit.
Refundable adoption credit.

See Pub. 501 for details. Also, see
Pub. 501 if you do not have to file but
received a Form 1099-B or 1099-DA (or
substitute statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Marketplace for 2025 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2025 return and attach Form 8962. You (or
whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a dependent who is claimed on someone else’s
2025 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to include on your return the income of a
child who was under age 19 at the end
of 2025 or was a full-time student under

8

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It’s the fastest way to get your refund and it’s free if you
are eligible. Visit IRS.gov for details.
age 24 at the end of 2025. To do so, use
Form 8814. If you make this election,
your child doesn’t have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 2002, is
considered to be age 24 at the end of
2025. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. Generally, you are a resident alien if
you meet either the green card test or the
substantial presence test for 2025. See
Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
• You were married to a U.S. citizen
or resident alien at the end of 2025.
• You elected to be taxed as a resident alien.
For more information, see Nonresident
aliens and dual-status aliens, later, and
Pub. 519.
Specific rules apply to determine if you are a resident alien,
CAUTION nonresident alien, or dual-status alien. Most nonresident aliens and
dual-status aliens have different filing
requirements and may have to file Form
1040-NR. Pub. 519 discusses these requirements and other information to
help aliens comply with U.S. tax law.

!

When and Where
Should You File?
File Form 1040 or 1040-SR by April 15,
2026. If you file after this date, you may
have to pay interest and penalties. See
Interest and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designated combat zone or contingency opera-

tion, you may be able to file later. See
Pub. 3 for details.
If you e-file your return, there is no
need to mail it. However, if you choose
to mail it instead, filing instructions and
addresses are at the end of these instructions.
The chart at the end of these in-

TIP structions provides the current
address for mailing your return. Use these addresses for Form 1040
or 1040-SR filed in 2026. The address
for returns filed after 2026 may be different. See IRS.gov/Form1040 for any
updates.

What if You Can’t File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you
want to apply for an extension electronically, see Form 4868 for details.
An automatic 6-month extension to file doesn’t extend the
CAUTION time to pay your tax. If you
don’t pay your tax by the original due
date of your return, you will owe interest
on the unpaid tax and may owe penalties. See Form 4868.

!

If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
• You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
• You are in military or naval service
on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but interest will be charged from the original due
date of the return on any unpaid tax. You
must include a statement showing that
you meet the requirements. If you are

still unable to file your return by the end
of the 2-month period, you can get an
additional 4 months if, no later than June
15, 2026, you file Form 4868. This
4-month extension of time to file doesn’t
extend the time to pay your tax. See
Form 4868.

Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the “timely mailing treated as timely filing/
paying” rule for tax returns and payments. These private delivery services
include only the following.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Ex-

press Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import
Express Worldwide.
• UPS Next Day Air Early A.M.,
UPS Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd Day
Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
• FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International
Priority, FedEx International First, and
FedEx International Economy.

to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses.
The private delivery service can tell
you how to get written proof of the mailing date.
Only the U.S. Postal Service
can deliver to P.O. boxes. You
CAUTION can’t use a private delivery
service to make tax payments required to
be sent to a P.O. box.

!

To check for any updates to the list of
designated private delivery services, go

Chart A—For Most People
IF your filing status is . . .

AND at the end of 2025
you were* . . .

THEN file a return if your gross
income** was at least . . .

Single

under 65
65 or older

$15,750
17,750

Married filing jointly***

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$31,500
33,100
34,700

Married filing separately

any age

Head of household

under 65
65 or older

$23,625
25,625

Qualifying surviving spouse

under 65
65 or older

$31,500
33,100

$5

*If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025. (If your spouse died in 2025 or
if you are preparing a return for someone who died in 2025, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn’t exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and
you lived with your spouse at any time in 2025, or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn’t live with your spouse at the end of 2025 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.

9

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the
total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,350.
• Your earned income was over $15,750.
• Your gross income was more than the larger of—
• $1,350, or
• Your earned income (up to $15,300) plus $450.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $3,350 ($5,350 if 65 or older and blind).
• Your earned income was over $17,750 ($19,750 if 65 or older and blind).
• Your gross income was more than the larger of—

•
•

$3,350 ($5,350 if 65 or older and blind), or
Your earned income (up to $15,300) plus $2,450 ($4,450 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,350.
• Your earned income was over $15,750.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $1,350, or
• Your earned income (up to $15,300) plus $450.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,950 ($4,550 if 65 or older and blind).
• Your earned income was over $17,350 ($18,950 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—

•
•

10

$2,950 ($4,550 if 65 or older and blind), or
Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind).

Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2025.
1.

You owe any special taxes, including any of the following (see the instructions for Schedule 2).
Alternative minimum tax.
Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
Household employment taxes.
Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer
who didn’t withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life
insurance and additional taxes on health savings accounts.
f. Recapture taxes.
a.
b.
c.
d.

2.

You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.

5.

Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.

6.

You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).

7.

You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by
transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).

Need more information or forms? Visit IRS.gov.

11

Line
Instructions
for
Forms 1040
and 1040-SR
Name and Address
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse’s
name in the entry space below the filing
status checkboxes instead of below your
name. If you are currently incarcerated,
enter your inmate identifying number
near your last name.
If you filed a joint return for

TIP 2024 and you are filing a joint
return for 2025 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2024
return.

Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security
benefits.

Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of
your new address.

P.O. Box
Enter your box number only if your post
office doesn’t deliver mail to your home.

Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Don’t
enter any other information on that line,
but do complete the spaces below that
line (Foreign country name, Foreign

12

!

Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR instructions.

CAUTION

What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
you were born before January 2, 1961.
Fiscal-year filers. If you are a fiscal-year filer using a tax year other than January 1
through December 31, 2025, enter the beginning and ending months of your fiscal
year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
Section references are to the Internal Revenue Code.

province/state/county, and Foreign postal code).
Don’t abbreviate the country name.

Death of a Taxpayer
If a taxpayer died before filing a return
for 2025, the taxpayer’s spouse or personal representative may have to file and
sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge
of the deceased taxpayer’s property. If
the deceased taxpayer didn’t have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must check the “Deceased” box at the top of page 1 of Form
1040 or 1040-SR. They must also enter
the date of death in the entry spaces. If a
return is being filed for both spouses
who died in 2025, the person who files
the return must check the “Deceased”
box and enter the date of death for both
the primary taxpayer and the spouse.
If your spouse died in 2025 and you
didn’t remarry in 2025, or if your spouse
died in 2026 before filing a return for
2025, you can file a joint return. A joint
return should show your spouse’s 2025
income before death and your income
for all of 2025. Check the “Deceased”
box at the top of page 1 of Form 1040 or
1040-SR and enter the date your spouse
died in the entry spaces after “Spouse.”
Enter “Filing as surviving spouse” in the
area where you sign the return. If someone other than you is the personal representative, they must also sign the return.
Failure to complete this section may
delay the processing of the return.
All payers of income, including financial institutions, should be promptly
notified of the taxpayer’s death. This
will ensure the proper reporting of in-

come earned by the taxpayer’s estate or
heirs. A deceased taxpayer’s social security number shouldn’t be used for tax
years after the year of death, except for
estate tax return purposes.

Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at SSA.gov/forms/ss-5.pdf, from
your local SSA office, or by calling the
SSA at 800-772-1213. It usually takes
about 2 weeks to get an SSN once the
SSA has all the evidence and information it needs.
Check that both the name and SSN
on your Forms 1040 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
may be reduced or disallowed and you
may not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent
as soon as possible to make sure your
earnings are credited to your social security record. If the name or SSN on
your social security card is incorrect,
call the SSA.
Once you are issued an SSN, use it to
file your tax return. Use your SSN to file
your tax return even if your SSN does
not authorize employment or if you have
been issued an SSN that authorizes employment and you lose your employ-

Need more information or forms? Visit IRS.gov.

ment authorization. An ITIN won’t be
issued to you once you have been issued
an SSN. If you received your SSN after
previously using an ITIN, stop using
your ITIN. Use your SSN instead.

for certain tax benefits, including the
earned income credit.

IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens

This fund helps pay for Presidential
election campaigns. The fund reduces
candidates’ dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical research. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse can also have $3 go
to the fund. If you check a box, your tax
or refund won’t change.

If you are a nonresident or resident alien
and you don’t have and aren’t eligible to
get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Some ITINs must be renewed. If you
haven’t used your ITIN on a federal tax
return at least once for tax year 2022,
2023, or 2024, it has expired and must
be renewed if you need to file a federal
tax return. You don’t need to renew your
ITIN if you don’t need to file a federal
tax return. You can find more information at IRS.gov/ITIN.
An ITIN is for tax use only. It doesn’t
entitle you to social security benefits or
change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS explaining that you now have an SSN and
want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it
are at IRS.gov/ITIN.

Nonresident Alien Spouse
If your spouse is a nonresident alien,
your spouse must have either an SSN or
an ITIN if:
• You file a joint return, or
• Your spouse is filing a separate return.

2025 Residency
If your main home, and your spouse’s if
filing a joint return, was in the United
States for more than half of 2025, check
the box. Answering this question will
help the IRS determine your eligibility

Presidential Election
Campaign Fund

Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying surviving spouse.
For information about marital status, see
Pub. 501.
More than one filing status can

TIP apply to you. You can choose
the one for which you qualify
that will give you the lowest tax.

Single
You can check the “Single” box in the
Filing Status section on page 1 of Form
1040 or 1040-SR if any of the following
was true on December 31, 2025.
• You were never married.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance. But if,
at the end of 2025, your divorce wasn’t
final (an interlocutory decree), you are
considered married and can’t check the
box.
• You were widowed before January
1, 2025, and didn’t remarry before the
end of 2025. But if you have a child,
you may be able to use the qualifying
surviving spouse filing status. See the
instructions for Qualifying Surviving
Spouse, later.

Need more information or forms? Visit IRS.gov.

Married Filing Jointly
You can check the “Married filing jointly” box in the Filing Status section on
page 1 of Form 1040 or 1040-SR if any
of the following apply.
• You were married at the end of
2025, even if you didn’t live with your
spouse at the end of 2025.
• Your spouse died in 2025 and you
didn’t remarry in 2025.
• You were married at the end of
2025 and your spouse died in 2026 before filing a 2025 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn’t
live together all year. However, both
persons must sign the return. Once you
file a joint return, you can’t choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn’t pay the tax due, the other may
have to. Or, if one spouse doesn’t report
the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
• You believe your spouse isn’t reporting all of their income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn’t
have enough tax withheld or doesn’t pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.
Nonresident aliens and dual-status aliens. Generally, a married couple can’t
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, you and your spouse can
choose to be treated as U.S. residents for
the entire year and file a joint return if
one spouse was a nonresident alien at
the end of the tax year (the nonresident
spouse) and the other was a U.S. citizen
or resident at the end of the taxable year.
This choice remains in effect in subsequent years until terminated. You and
your spouse can also choose to file as

13

U.S. residents for the entire year if both
of you are U.S. citizens or residents at
the end of the year and either (or both)
of you were a nonresident at the beginning of the year (the dual-status
spouse(s)). You can only make this
choice for 1 year, and it does not apply
to any future years.
If you and your spouse are making either of these choices to be treated as
U.S. residents for 2025, check the box in
the Filing Status section and enter the
name of the nonresident spouse or dual-status spouse(s) (whichever applies to
you) in the entry space. Also check the
box and enter their name if you and your
nonresident spouse made the choice to
be treated as residents in a prior year and
the choice remains in effect.
To make either choice for 2025,
you and your spouse must file a
CAUTION joint return and attach a statement, signed by both spouses, to your return. To find out what information must
be included in the statement, as well as
more information on these choices, see
Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status
aliens in Pub. 519.

!

Married Filing Separately
Check the “Married filing separately”
box in the Filing Status section on
page 1 of Form 1040 or 1040-SR if you
are married at the end of 2025 and file a
separate return. Enter your spouse’s
name in the entry space. Be sure to enter
your spouse’s SSN or ITIN in the space
for spouse’s SSN on Form 1040 or
1040-SR. If your spouse doesn’t have
and isn’t required to have an SSN or
ITIN, enter “NRA” in the entry space.
For electronic filing, enter the spouse’s name or “NRA” if the spouse
doesn’t have an SSN or ITIN in the entry space.
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
14

separate return, you can’t take the deduction for qualified tips, the deduction
for qualified overtime, the enhanced senior deduction, the student loan interest
deduction, or the education credits, and
you will only be able to take the earned
income credit and child and dependent
care credit in very limited circumstances. You also can’t take the standard deduction if your spouse itemizes deductions. For situations when you might
want to file separately, see Joint and
several tax liability, earlier.
You may be able to file as head

TIP of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2025. See Married persons
who live apart, later.

Head of Household
You can check the “Head of household”
box in the Filing Status section on
page 1 of Form 1040 or 1040-SR if you
are unmarried and provide a home for
certain other persons. You are considered unmarried for this purpose if any of
the following applies.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2025. But if, at the end of 2025,
your divorce wasn’t final (an interlocutory decree), you are considered married.
• You are married but lived apart
from your spouse for the last 6 months
of 2025 and you meet the other rules under Married persons who live apart, later.
• You are married and your spouse
was a nonresident alien at any time during the year and the election to treat the
alien spouse as a resident alien is not
made. See Nonresident aliens and dual-status aliens, earlier.
Check the “Head of household” box only if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2025 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn’t have to live
with you.

Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you, later).
1. Any person whom you can claim
as a dependent. But don’t include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later;
b. Any person who is your dependent only because the person lived with
you for all of 2025; or
c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.
2. Your unmarried qualifying child
who isn’t your dependent.
3. Your married qualifying child
who isn’t your dependent only because
you can be claimed as a dependent on
someone else’s 2025 return.
4. Your qualifying child who, even
though you are the custodial parent, isn’t
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later.
If the child isn’t claimed as your dependent, enter the child’s name in the
entry space below qualifying surviving
spouse. If you don’t enter the name, it
will take us longer to process your return.
Qualifying child. To find out if someone is your qualifying child, see Step 1
under Who Qualifies as Your Dependent,
later.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a

Need more information or forms? Visit IRS.gov.

juvenile facility, count as time lived in
the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.
If the person for whom you kept up a
home was born or died in 2025, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year the child
was alive. If the person is anyone else,
see Pub. 501. Similarly, if you adopted
the person for whom you kept up a
home in 2025, the person was lawfully
placed with you for legal adoption by
you in 2025, or the person was an eligible foster child placed with you during
2025, the person is considered to have
lived with you for more than half of
2025 if your main home was this person’s main home for more than half the
time since the person was adopted or
placed with you in 2025.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Married persons who live apart. Even
if you weren’t divorced or legally separated at the end of 2025, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2025. Temporary absences for special circumstances,
such as for business, medical care,
school, or military service, count as time
lived in the home.
• You file a separate return from
your spouse.
• You paid over half the cost of
keeping up your home for 2025.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2025 (if half or less,
see Exception to time lived with you,
earlier).
• You can claim this child as your
dependent or could claim the child except that the child’s other parent can
claim the child under the rule for Children of divorced or separated parents
under Who Qualifies as Your Dependent,
later.

If the child isn’t claimed as your dependent, enter the child’s name in the
entry space. If you don’t enter the name,
it will take us longer to process your return.
3. This child lived in your home for
all of 2025. If the child didn’t live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint return with your spouse the year your
spouse died, even if you didn’t actually
do so.

Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.

Qualifying Surviving
Spouse
You can check the “Qualifying surviving
spouse” box in the Filing Status section
on page 1 of Form 1040 or 1040-SR and
use joint return tax rates for 2025 if all
of the following apply.
1. Your spouse died in 2023 or 2024
and you didn’t remarry before the end of
2025.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2025:
a. The child had gross income of
$5,200 or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent on someone else’s return.

If your spouse died in 2025, you can't
file as qualifying surviving spouse. Instead, see the instructions for Married
Filing Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.

Need more information or forms? Visit IRS.gov.

The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Dependent,
if applicable.
A child is considered to have lived
with you for all of 2025 if the child was
born or died in 2025 and your home was
the child’s home for the entire time the
child was alive. Similarly, if you adopted the child in 2025, or the child was
lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of
2025 if your main home was this child’s
main home for the entire time since the
child was adopted or placed with you in
2025.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

Digital Assets
Digital assets are any digital representations of value that are recorded on a
cryptographically secured distributed
ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies,
such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be
treated as a digital asset for federal income tax purposes.
Check the “Yes” box next to the
question on digital assets on page 1 of
Form 1040 or 1040-SR if at any time
during 2025, you (a) received (as a reward, award, or payment for property or
services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any
financial interest in any digital asset).
For example, check “Yes” if at any
time during 2025, you:
• Received digital assets as payment
for property or services provided;
• Received digital assets as a result
of a reward or award;

15

• Received new digital assets as a
result of mining, staking, and similar activities;
• Received digital assets as a result
of a hard fork;
• Disposed of digital assets in exchange for property or services;
• Disposed of a digital asset in exchange or trade for another digital asset;
• Sold a digital asset; or
• Otherwise disposed of any other financial interest in a digital asset.
You have a financial interest in a digital asset if you are the owner of record
of a digital asset, or have an ownership
stake in an account that holds one or
more digital assets, including the rights
and obligations to acquire a financial interest, or you own a wallet that holds
digital assets.
The following actions or transactions
in 2025, alone, generally don’t require
you to check “Yes.”
• Holding a digital asset in a wallet
or account;
• Transferring a digital asset from
one wallet or account you own or control to another wallet or account that you
own or control; or
• Purchasing digital assets using
U.S. or other real currency, including

16

through the use of electronic platforms
such as PayPal and Venmo.
If you used a broker to effect the sale
of a digital asset, your broker should
send you Form 1099-DA. Even if you
receive a Form 1099-DA, you must still
answer the digital assets question on
page 1 of Form 1040 or 1040-SR.
Do not leave the question unanswered. You must answer
CAUTION “Yes” or “No” by checking the
appropriate box. For more information,
go to IRS.gov/VirtualCurrencyFAQs.

!

How To Report Digital Asset
Transactions
If, in 2025, you disposed of any digital
asset, which you held as a capital asset,
through a sale, trade, exchange, payment, or other transfer, check “Yes” and
use Form 8949 to calculate your capital
gain or loss and report that gain or loss
on Schedule D.
If you received any digital asset as
compensation for services or disposed of
any digital asset that you held for sale to
customers in a trade or business, you
must report the income as you would report other income of the same type (for

example, W-2 wages on Form 1040 or
1040-SR, line 1a, or inventory or services on Schedule C).
If you received ordinary income in
connection with digital assets that isn’t
reported elsewhere on your return, see
the instructions for Schedule 1, line 8v.
If you disposed of any digital asset by
gift, you may be required to file Form
709. See Who Must File and Transfers
Subject to the Gift Tax in the Instructions
for Form 709 for more information.

Dependents
Use the Dependents section to list your
dependents. The flowchart and instructions in Who Qualifies as Your Dependent will help you determine who you
should list in this section. The information provided in rows (5), (6), and (7),
and the question below row (7) in the
Dependents section, will help the IRS
determine your eligibility for certain tax
benefits, including the child tax credit,
the credit for other dependents, and the
earned income credit. For more information, see Who Qualifies as Your Dependent and the instructions for line 27a.

Need more information or forms? Visit IRS.gov.

Who Qualifies as Your
Dependent

Step 1

Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents
Follow the steps in the following flowchart to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check
the box under Dependents on page 1 of Form 1040 or 1040-SR
and include a statement showing the information requested in
the Dependents section.

TIP

A qualifying child is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
niece, or nephew)

AND

was ...

The dependents you claim are those you list by name
and SSN in the Dependents section on Form 1040 or
1040-SR.

Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit, you must
have a valid SSN, which means it must be valid for employment
and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC and
ACTC. The other spouse must have either an SSN or ITIN, and
it must have been issued on or before the due date of the return
(including extensions). If you want to claim the credit for other
dependents, you, and your spouse if filing jointly, must have either an SSN or ITIN issued on or before the due date of your
2025 return (including extensions).

Do You Have a Qualifying
Child?

Under age 19 at the end of 2025 and younger than you
(or your spouse if filing jointly)
or
Under age 24 at the end of 2025, a full-time student (defined later), and younger
than you (or your spouse if filing jointly). If the child is a full-time student, check
the “Full-time student” box on row (6) of the Dependents section on page 1 of
Form 1040 or 1040-SR
or
Any age and permanently and totally disabled (defined later). If the child is
permanently and totally disabled, check the “Permanently and totally disabled”
box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR.

AND

Who didn't provide over half of their own support for 2025 (see Pub. 501)

AND

Who isn't filing a joint return for 2025
or is filing a joint return for 2025 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 501 for details and examples)

AND

Who lived with you for more than half of 2025. If the child didn’t live with you
for the required time, see Exception to time lived with you, later. If the child lived
with you for more than half of 2025, check the “Yes” box (box (a)) on row (5) of
the Dependents section on page 1 of Form 1040 or 1040-SR.

!

If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2025, see
Qualifying child of more than one person, later.

CAUTION

1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.

Need more information or forms? Visit IRS.gov.

17

Step 2

Is Your Qualifying Child Your
Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲

2. Was the child married?
Yes. See Married
person, later.

You can’t claim this child
as a dependent.

No. Continue

䊲

3. Are you filing a joint return for 2025?
Yes. You can claim this
No. Continue
䊲
child as a dependent.
Complete rows (1)
through (4), (5)(a), and
(6) of the Dependents
section on page 1 of
Form 1040 or 1040-SR
for this child. Then, go
to Step 3.
4. Could you be claimed as a dependent on someone else’s
2025 tax return? (If the person who could claim you on their
2025 tax return is not required to file, and isn’t filing a 2025
tax return or is filing a 2025 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”)
No. You can claim this
Yes. STOP
child as a dependent.
You can't claim any
Complete rows (1)
dependents. Complete
through (4), (5)(a), and
the rest of Form 1040 or
(6) of the Dependents
1040-SR and any
section on page 1 of
applicable schedules.
Form 1040 or 1040-SR
for this child. Then, go to
Step 3.

Step 3

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue
No. STOP
䊲

You can’t claim the child
tax credit or the credit for
other dependents for this
child.

3. Was the child under age 17 at the end of 2025?
Yes. Continue
No. You can claim the
䊲
credit for other
dependents for this child.
Check the “Credit for
other dependents” box on
row (7) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this person.
4. Did you, or your spouse if filing a joint return, and this
child have SSNs valid for employment and issued before the
due date of your 2025 return (including extensions)? (See
Social Security Number, later.)
Yes. You can claim the
No. Go to Step 5.
child tax credit for this
person. Check the
“Child tax credit” box
on row (7) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this
person.

Does Your Qualifying Child
Qualify You for the Child Tax
Credit or Credit for Other
Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer
identification number (ATIN) issued on or before the due
date of your return (including extensions)? (Answer “Yes” if
you are applying for an ITIN or ATIN for the child on or
before the due date of your return (including extensions).)
Yes. Continue
No. STOP
䊲

18

You can’t claim the child
tax credit or the credit for
other dependents for this
child.

Need more information or forms? Visit IRS.gov.

Step 4

Is Your Qualifying Relative
Your Dependent?
A qualifying relative is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn’t violate local law. If the
person didn’t live wit