Federal Your Federal Income Tax Guide

Your Federal Income Tax Guide
2022 Publication 17
Department
of the
Treasury

Your Federal
Income Tax

For Individuals

Publication 17
Catalog Number 10311G

For use in preparing

2022 Returns

Internal
Revenue
Service

TAX GUIDE

2022
Get forms and other information faster and easier at:
• IRS.gov (English)
• IRS.gov/Spanish (Español)
Dec 14, 2022

• IRS.gov/Chinese (中文)
• IRS.gov/Korean (한국어)

• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (Tiếng Việt)

Your Federal
Income Tax

Department
of the
Treasury

For Individuals

Internal
Revenue
Service

Contents
What's New

....................... 1

Reminders . . . . . . . . . . . . . . . . . . . . . . . .

2

Introduction . . . . . . . . . . . . . . . . . . . . . . .

4

Part One. The Income Tax Return . . . .
1 Filing Information . . . . . . . . . . .
2 Filing Status . . . . . . . . . . . . . .
3 Dependents . . . . . . . . . . . . . .
4 Tax Withholding and Estimated Tax

.
.
.
.
.

.
.
.
.
.

Part Two. Income and Adjustments
to Income . . . . . . . . . . . . . . . . . .
5 Wages, Salaries, and Other Earnings .
6 Interest Income . . . . . . . . . . . . . .
7 Social Security and Equivalent Railroad
Retirement Benefits . . . . . . . . . . .
8 Other Income . . . . . . . . . . . . . . .
9 Individual Retirement Arrangements
(IRAs) . . . . . . . . . . . . . . . . . .

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

5
5
20
25
36

. . . 44
. . . 45
. . . 52

11 Taxes . . . . . . . . . . . . . . . . . . . . . . 93
12 Other Itemized Deductions . . . . . . . . . . 97
Part Four. Figuring Your Taxes, and
Refundable and Nonrefundable Credits . . 103
13 How To Figure Your Tax . . . . . . . . . . . 103
14 Child Tax Credit and Credit for Other
Dependents . . . . . . . . . . . . . . . . . 105
2022 Tax Table

. . . . . . . . . . . . . . . . . . . . 108

2022 Tax Computation Worksheet

. . . . . . . . 120

2022 Tax Rate Schedules . . . . . . . . . . . . . . 120
Your Rights as a Taxpayer . . . . . . . . . . . . . 122
How To Get Tax Help

. . . . . . . . . . . . . . . . 123

. . . 60
. . . 65

Index

. . . 75

Where To File . . . . . . . . . . . . . . . . . . . . . 136

. . . . . . . . . . . . . . . . . . . . . . . . . . 125

Part Three. Standard Deduction, Itemized
Deductions, and Other Deductions . . . . . . 89
10 Standard Deduction . . . . . . . . . . . . . . 89
All material in this
publication may be
reprinted freely. A
citation to Your Federal
Income Tax (2022)
would be appropriate.

The explanations and examples in this publication
reflect the interpretation by the Internal Revenue Service
(IRS) of:

• Tax laws enacted by Congress,
• Treasury regulations, and
• Court decisions.
However, the information given does not cover every
situation and is not intended to replace the law or change
its meaning.

This publication covers some subjects on which a
court may have made a decision more favorable to
taxpayers than the interpretation by the IRS. Until these
differing interpretations are resolved by higher court
decisions or in some other way, this publication will
continue to present the interpretations by the IRS.
All taxpayers have important rights when working with
the IRS. These rights are described in Your Rights as a
Taxpayer in the back of this publication.

What's New
This section summarizes important
tax changes that took effect in
2022. Most of these changes are
discussed
in
more
detail
throughout this publication.
Future developments. For the
latest information about the tax law
topics covered in this publication,
such as legislation enacted after it
was published, go to IRS.gov/
Pub17.
Due date of return. File Form
1040 or 1040-SR by April 18, 2023.
The due date is April 18, instead of
April 15, because of the Emancipation Day holiday in the District of
Columbia even if you don't live in
the District of Columbia. See chapter 1, later.
Filing status name changed to
qualifying surviving spouse.
The
filing
status
qualifying
widow(er) is now called qualifying
surviving spouse. The rules for the
filing status have not changed. The
same rules that applied for qualifying widow(er) apply to qualifying
surviving spouse.
Who must file. Generally, the
amount of income you can receive
before you must file a return has
been increased. For more information, see chapter 1, later.
Standard deduction amount increased. For 2022, the standard
deduction amount has been increased for all filers. The amounts
are:

• Single or Married filing separately—$12,950;

• Married filing jointly or Qualifying surviving
spouse—$25,900; and
• Head of household—$19,400.
See chapter 10, later.
New lines 1a through 1z on
Form 1040 and 1040-SR. This
year, line 1 is expanded and there
are new lines 1a through 1z. Some
amounts that in prior years were
reported on Form 1040, and some
amounts
reported
on
Form
1040-SR are now reported on
Schedule 1.

• Scholarships and fellowship
grants are now reported on
Schedule 1, line 8r.

• Pension or annuity from a

nonqualified deferred compensation plan or a nongovernmental section 457 plan
are now reported on Schedule
1, line 8t.

• Wages earned while incarcerated are now reported on
Schedule 1, line 8u.

Publication 17 (2022)

New line 6c on Form 1040 and
1040-SR. A checkbox was added
on line 6c. Taxpayers who elect to
use the lump-sum election method
for their benefits will check this
box. See Instructions for Form
1040.
Credits for sick and family leave
for certain self-employed individuals are not available. The
credit for sick and family leave for
certain self-employed individuals
were not extended and you can no
longer claim these credits.
Health coverage tax credit is
not available. The health coverage tax credit was not extended.
The credit is not available after
2021.
Credit for child and dependent
care expenses. The changes to
the credit for child and dependent
care expenses implemented by the
American Rescue Plan Act of 2021
(ARP) were not extended. For
2022, the credit for the child and
dependent care expenses is nonrefundable. The dollar limit on qualifying expenses is $3,000 for one
qualifying person and $6,000 for
two or more qualifying persons.
The maximum credit amount allowed is 35% of your employment-related expenses. For more
information, see the Instructions for
Form 2441 and Pub. 503.
Child tax credit and additional
child tax credit.
The many
changes to the child tax credit
(CTC) implemented by ARP were
not extended. For 2022,

• The credit amount of the CTC
is $2,000 for each qualifying
child.

• The amount of CTC that can
be claimed as a refundable
credit is limited as it was in
2020, except the maximum
additional child tax credit
amount (ACTC) has increased to $1,500 for each
qualifying child.

Election to use 2019 earned income to figure 2020 additional
child tax credit. Recent legislation provided an election to use
your 2019 earned income to figure
your 2020 additional child tax
credit. For more information, see
the Instructions for Form 8812.
Child tax credit enhancements
have expired. Many changes to
the CTC for 2021 implemented by
the American Rescue Plan Act of
2021 have expired. For tax year
2022:

• The enhanced credit allowed

for qualifying children under
age 6 and children under age
18 has expired. For 2022, the
initial amount of the CTC is
$2,000 for each qualifying
child. The credit amount begins to phase out where modified adjusted gross income
exceeds $200,000 ($400,000
in the case of a joint return).
The amount of the CTC that
can be claimed as a refundable credit is limited as it was in
2020 except that the maximum ACTC amount for each
qualifying child increased to
$1,500.

• The increased age allowance
for a qualifying child has expired. A child must be under
age 17 at the end of 2022 to
be a qualifying child.

ACTC and bona fide residents
of Puerto Rico. Bona fide residents of Puerto Rico are no longer
required to have three or more
qualifying children to be eligible to
claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have
one or more qualifying children.
Advance child tax credit payments. Advance child tax credit
payments have not been issued for
2022.

• Bona fide residents of Puerto

Delayed refund for returns
claiming ACTC. The IRS cannot
issue refunds before mid-February
2023 for returns that properly claim
ACTC. This time frame applies to
the entire refund, not just the portion associated with ACTC.

For more information, see the Instructions for Schedule 8812 (Form
1040).

Changes to the earned income
credit (EIC). The enhancements
for taxpayers without a qualifying
child implemented by ARP don't
apply for 2022. This means, to
claim the EIC without a qualifying
child in 2022, you must be at least
age 25 but under age 65 at the end
of 2022. If you are married filing a
joint return, either you or your
spouse must be at least age 25 but

• A child must be under age 17
at the end of 2022 to be a
qualifying child.

Rico are no longer required to
have three or more qualifying
children to be eligible to claim
the ACTC. Bona fide residents of Puerto Rico may be
eligible to claim the ACTC if
they have one or more qualifying children.

under age 65 at the end of 2022. It
doesn't matter which spouse
meets the age requirement, as
long as one of the spouses does.
Nontaxable Medicaid waiver
payments on Schedule 1. In
2021, the nontaxable amount of
Medicaid waiver payments were
reported on Schedule 1, line 8z. In
2022, these amounts will be reported on Schedule 1, line 8s.
Nontaxable combat pay election. In 2021, the amount of your
nontaxable combat pay was reported on Form 1040 or 1040-SR,
line 27b. In 2022, these amounts
will be reported on Form 1040 or
1040-SR, line 1i.
Standard mileage rate. The
2022 rate for business use of a vehicle is 58.5 cents a mile from January 1, 2022 to June 30, 2022, and
62.5 cents a mile from July 1, 2022
to December 31, 2022. The 2022
rate for use of your vehicle to do
volunteer work for certain charitable organizations is 14 cents a mile
from January 1, 2022 to December
31, 2022. The 2022 rate for operating expenses for a car when you
use it for medical reasons are 18
cents a mile from January 1, 2022
to June 30, 2022, and 22 cents a
mile from July 1, 2022 to December 31, 2022.
Modified AGI limit for traditional
IRA contributions. For 2022, if
you are covered by a retirement
plan at work, your deduction for
contributions to a traditional IRA is
reduced (phased out) if your modified AGI is:

• More than $109,000 but less

than $129,000 for a married
couple filing a joint return or a
qualifying surviving spouse,

• More than $68,000 but less

than $78,000 for a single individual or head of household,
or

• Less than $10,000 for a mar-

ried individual filing a separate
return.

If you either live with your spouse
or file a joint return, and your
spouse is covered by a retirement
plan at work but you aren't, your
deduction is phased out if your
modified AGI is more than
$204,000 but less than $214,000. If
your modified AGI is $214,000 or
more, you can't take a deduction
for contributions to a traditional
IRA. See How Much Can You Deduct in chapter 9, later.
Modified AGI limit for Roth IRA
contributions. For 2022, your
Page 1

Roth IRA contribution limit is reduced (phased out) in the following
situations.

You can't make a Roth IRA
contribution if your modified
AGI is $144,000 or more.

• Your filing status is married fil-

• Your filing status is married fil-

ing jointly or qualifying surviving spouse and your modified
AGI is at least $204,000. You
can't make a Roth IRA contribution if your modified AGI is
$214,000 or more.

• Your filing status is single,

head of household, or married
filing separately and you didn't
live with your spouse at any
time in 2022 and your modified AGI is at least $129,000.

ing separately, you lived with
your spouse at any time during the year, and your modified AGI is more than zero.
You can't make a Roth IRA
contribution if your modified
AGI is $10,000 or more. See
Can You Contribute to a Roth
IRA in chapter 9, later.
2023 modified AGI limits. You
can find information about the
2023 contribution and AGI limits in
Pub. 590-A.

Tax law changes for 2022.
When you figure how much income
tax you want withheld from your
pay and when you figure your estimated tax, consider tax law
changes effective in 2022. For
more information, see Pub. 505,
Tax Withholding and Estimated
Tax.
Alternative minimum tax (AMT)
exemption amount increased.
The AMT exemption amount is increased to $75,900 ($118,100 if
married filing jointly or qualifying
surviving spouse; $59,050 if married filing separately). The income
levels at which the AMT exemption

begins to phase out have increased to $539,900 ($1,079,800 if
married filing jointly or qualifying
surviving spouse).
Adoption credit. The adoption
credit and the exclusion for employer-provided adoption benefits
have both increased to $15,950
per eligible child in 2022. The
amount begins to phase out if you
have modified AGI in excess of
$239,230 and is completely
phased out if your modified AGI is
$279,230 or more.

Reminders
Listed
below
are
important
reminders and other items that
may help you file your 2022 tax
return. Many of these items are
explained in more detail later in this
publication.
Publication 17 changes. We removed the following 2019 chapters
from this publication: 6, 8, 9, 10,
13, 14, 15, 16, 18, 19, 20, 22, 24,
25, 26, 29, 30, 31, 33, 34, 35, and
36. You can find most of the information previously found in those
chapters in the primary publication.
Publication
17
Please
see
changes, later.
Special rules for eligible gains
invested in Qualified Opportunity Funds. If you have an eligible
gain, you can invest that gain into a
Qualified Opportunity Fund (QOF)
and elect to defer part or all of the
gain that is otherwise includible in
income. The gain is deferred until
the date you sell or exchange the
investment or December 31, 2026,
whichever is earlier. You may also
be able to permanently exclude
gain from the sale or exchange of
an investment in a QOF if the investment is held for at least 10
years. For information about what
types of gains entitle you to elect
these special rules, see the Instructions for Schedule D (Form
1040). For information on how to
elect to use these special rules,
see the Instructions for Form 8949.
Secure your tax records from
identity theft. Identity theft occurs
when someone uses your personal
information, such as your name,
SSN, or other identifying information, without your permission, to
commit fraud or other crimes. An
identity thief may use your SSN to
get a job or may file a tax return using your SSN to receive a refund.
For more information about identity
theft and how to reduce your risk
from it, see chapter 1, later.
Page 2

Taxpayer identification numbers. You must provide the taxpayer identification number for
each person for whom you claim
certain tax benefits. This applies
even if the person was born in
2022. Generally, this number is the
person's SSN. See chapter 1, later.
Tuition and fees deduction not
available. The tuition and fees deduction is not available after 2020.
Instead, the income limitations for
the lifetime learning credit have
been increased. See Form 8863
and its instructions.
Identity verification. The IRS
launched an improved identity verification and sign-in process that
enables more people to securely
access and use IRS online tools
and applications. To provide verification services, the IRS is using
ID.me, a trusted technology provider. The new process is one
more step the IRS is taking to ensure that taxpayer information is
provided only to the person who legally has a right to the data. Taxpayers using the new mobile-friendly verification procedure
can gain entry to existing IRS online services such as the Child Tax
Credit Update Portal, On-line Account, Get Transcript Online, Get
an Identity Protection PIN (IP PIN),
and Online Payment Agreement.
Additional IRS applications will
transition to the new method over
the next year. Each online service
will also provide information that
will instruct taxpayers on the steps
they need to follow for access to
the service. You can also see
IR-2021-228 for more information.
Form 1040-X continuous-use
form and instructions. Form
1040-X, Amended U.S. Individual
Income Tax Return, and its instructions have been converted from an
annual revision to continuous use
beginning in tax year 2021. Both
the form and instructions will be

updated as required. For the most
recent version, go to IRS.gov/
Form1040X. Section discussions
and charts that were updated annually have been removed, or replaced with references to relevant
forms, schedules, instructions, and
publications. See the forms,
schedules, instructions, and publications for the year of the tax return you are amending for guidance on specific topics.
Business meals. Section 210 of
the Taxpayer Certainty and Disaster Tax Relief Act of 2020 provides
for the temporary allowance of a
100% business meal deduction for
food or beverages provided by a
restaurant and paid or incurred after December 31, 2020, and before
January 1, 2023.
Foreign-source income. If you
are a U.S. citizen with income from
sources outside the United States
(foreign income), you must report
all such income on your tax return
unless it is exempt by law or a tax
treaty. This is true whether you live
inside or outside the United States
and whether or not you receive a
Form W-2 or Form 1099 from the
foreign payer. This applies to
earned income (such as wages
and tips) as well as unearned income (such as interest, dividends,
capital gains, pensions, rents, and
royalties).
If you live outside the United
States, you may be able to exclude
part or all of your foreign earned income. For details, see Pub. 54,
Tax Guide for U.S. Citizens and
Resident Aliens Abroad.
Foreign financial assets. If you
had foreign financial assets in
2022, you may have to file Form
8938 with your return. See Form
8938 and its instructions or visit
IRS.gov/Form8938 for details.
Automatic 6-month extension to
file tax return. You can get an
automatic 6-month extension of

time to file your tax return. See
chapter 1, later.
Payment of taxes. You can pay
your taxes by making electronic
payments online; from a mobile device using the IRS2Go app; or in
cash, or by check or money order.
Paying electronically is quick,
easy, and faster than mailing in a
check or money order. See chapter 1, later.
Faster ways to file your return.
The IRS offers fast, accurate ways
to file your tax return information
without filing a paper tax return.
You can use IRS e-file (electronic
filing). See chapter 1, later.
Free electronic filing. You may
be able to file your 2022 taxes online for free. See chapter 1, later.
Change of address. If you
change your address, notify the
IRS. See chapter 1, later.
Refund on a late-filed return. If
you were due a refund but you did
not file a return, you must generally
file your return within 3 years from
the date the return was due (including extensions) to get that refund. See chapter 1, later.
Frivolous tax returns. The IRS
has published a list of positions
that are identified as frivolous. The
penalty for filing a frivolous tax return is $5,000. See chapter 1, later.
Filing erroneous claim for refund or credit. You may have to
pay a penalty if you file an erroneous claim for refund or credit. See
chapter 1, later.
Access your online account.
You must authenticate your identity. To securely log into your federal tax account, go to IRS.gov/
Account. View the amount you
owe, review 24 months of payment
history, access online payment options, and create or modify an online payment agreement. You can
Publication 17 (2022)

also access your tax records online.
Health care coverage. If you
need health care coverage, go to
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.
Disclosure, Privacy Act, and paperwork reduction information.
The IRS Restructuring and Reform
Act of 1998, the Privacy Act of

1974, and the Paperwork Reduction Act of 1980 require that when
we ask you for information, we
must first tell you what our legal
right is to ask for the information,
why we are asking for it, how it will
be used, what could happen if we
do not receive it, and whether your
response is voluntary, required to
obtain a benefit, or mandatory under the law. A complete statement
on this subject can be found in
your tax form instructions.
Preparer e-file mandate. Most
paid preparers must e-file returns

they prepare and file. Your preparer may make you aware of this
requirement and the options available to you.

Photographs of missing children. The IRS is a proud partner
with the National Center for
Missing & Exploited Children®
(NCMEC). Photographs of missing
children selected by the Center
may appear in this publication on
pages that would otherwise be
blank. You can help bring these
children home by looking at the
photographs
and
calling
1-800-THE-LOST (800-843-5678)
if you recognize a child.

Treasury Inspector General for
Tax Administration. If you want
to confidentially report misconduct,
waste, fraud, or abuse by an IRS
employee,
you
can
call
800-366-4484 (call 800-877-8339
if you are deaf, hard of hearing, or
have a speech disability, and are
using TTY/TDD equipment). You
can remain anonymous.

Publication 17 Changes
Note. This publication does not cover the topics listed in the following table. Please see the primary publication.

Chapter Removed

Title of Chapter

Primary Publication

6

Tip Income

Pub. 531, Reporting Tip Income

8

Dividends and Other Distributions

Pub. 550, Investment Income and
Expenses

9

Rental Income and Expenses

Pub. 527, Residential Rental Property
(Including Rental of Vacation Homes)

10

Retirement Plans, Pensions, and Annuities Pub. 575, Pension and Annuity Income

13

Basis of Property

Pub. 551, Basis of Assets

14

Sale of Property

Pub. 550

15

Selling Your Home

Pub. 523, Selling Your Home

16

Reporting Gains and Losses

Pub. 550

18

Alimony

Pub. 504, Divorced or Separated
Individuals

19

Education-Related Adjustments

Pub. 970, Tax Benefits for Education

20

Other Adjustments to Income

Pub. 463, Travel, Gift, and Car Expenses

22

Medical and Dental Expenses

Pub. 502, Medical and Dental Expenses

24

Interest Expense

Pub. 550
Pub. 936, Home Mortgage Interest
Deduction

25

Charitable Contributions

Pub. 561, Determining the Value of
Donated Property
Pub. 526, Charitable Contributions

26

Nonbusiness Casualty and Theft Losses

Pub. 547, Casualties, Disasters, and Thefts

29

Tax on Unearned Income of Certain Minor Pub. 929, Tax Rules for Children and
Children
Dependents

30

Child and Dependent Care Credit

Pub. 503, Child and Dependent Care
Expenses

31

Credit for the Elderly or the Disabled

Pub. 524, Credit for the Elderly or the
Disabled

33

Education Credits

Pub. 970, Tax Benefits for Education

34

Earned Income Credit (EIC)

Pub. 596, Earned Income Credit (EIC)

35

Premium Tax Credit

Pub. 974, Premium Tax Credit (PTC)

36

Other Credits

Publication 17 (2022)

Page 3

Introduction
This publication covers the general
rules for filing a federal income tax
return. It supplements the information contained in your tax form instructions. It explains the tax law to
make sure you pay only the tax you
owe and no more.
How this publication is arranged. Pub. 17 closely follows
Form 1040, U.S. Individual Income
Tax Return, and Form 1040-SR,
U.S. Tax Return for Seniors, and
their three Schedules 1 through 3.
Pub. 17 is divided into four parts.
Each part is further divided into
chapters, most of which generally
discuss one line of the form or one
line of one of the three schedules.
The introduction at the beginning
of each part lists the schedule(s)
discussed in that part.
The table of contents inside the
front cover, the introduction to
each part, and the index in the
back of the publication are useful
tools to help you find the information you need.
What is in this publication. This
publication begins with the rules for
filing a tax return. It explains:
1. Who must file a return,
2. When the return is due,

can claim any dependents, and
whether the income you receive is
taxable. The publication goes on to
explain the standard deduction, the
kinds of expenses you may be able
to deduct, and the various kinds of
credits you may be able to take to
reduce your tax.
Throughout this publication are
examples showing how the tax law
applies in typical situations. Also
throughout this publication are
flowcharts and tables that present
tax information in an easy-to-understand manner.
Many of the subjects discussed
in this publication are discussed in
greater detail in other IRS publications. References to those other
publications are provided for your
information.
Icons. Small graphic symbols,
or icons, are used to draw your attention to special information. See
Table 1 for an explanation of each
icon used in this publication.
What is not covered in this publication. Some material that you
may find helpful is not included in
this publication but can be found in
your tax form instructions booklet.
This includes lists of:

3. How to e-file your return, and
4. Other general information.
It will help you identify which filing
status you qualify for, whether you

• Where to report certain items
shown on information documents, and

• Tax Topics you can read at
IRS.gov/TaxTopics.

If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the
following publications for more information.

• Pub. 334, Tax Guide for Small
Business.

• Pub. 535, Business Expenses.

• Pub. 587, Business Use of
Your Home.

Help from the IRS. There are
many ways you can get help from
the IRS. These are explained under How To Get Tax Help at the
end of this publication.
Comments and suggestions.
We welcome your comments
about this publication and suggestions for future editions.
You can send us comments
through IRS.gov/FormComments.
Or, you can write to the Internal
Revenue Service, Tax Forms and
Publications, 1111 Constitution
Ave. NW, IR-6526, Washington,
DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your
feedback and will consider your
comments and suggestions as we
revise our tax forms, instructions,
and publications. Don’t send tax
questions, tax returns, or payments
to the above address.

Getting answers to your tax
questions. If you have a tax question not answered by this publication or the How To Get Tax Help
section at the end of this publication, go to the IRS Interactive Tax
Assistant
page
at
IRS.gov/
Help/ITA where you can find topics
by using the search feature or
viewing the categories listed.
Getting tax forms, instructions, and publications. Go to
IRS.gov/Forms to download current and prior-year forms, instructions, and publications.
Ordering tax forms, instructions, and publications. Go to
IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order
prior-year forms and instructions.
The IRS will process your order for
forms and publications as soon as
possible. Don’t resubmit requests
you’ve already sent us. You can
get forms and publications faster
online.
IRS mission. Provide America's
taxpayers top-quality service by
helping them understand and meet
their tax responsibilities and enforce the law with integrity and fairness to all.

Table 1. Legend of Icons
Icon
!

CAUTION

Explanation
Items that may cause you particular problems, or an alert about pending legislation that may be enacted after
this publication goes to print.
An Internet site or an email address.
An address you may need.
Items you should keep in your personal records.

RECORDS

Items you may need to figure or a worksheet you may need to complete and keep for your records.
An important phone number.
TIP

Page 4

Helpful information you may need.

Publication 17 (2022)

Part One.
The Income Tax
Return

The four chapters in this part provide basic information on the tax system.
They take you through the first steps of filling out a tax return. They also
provide information about dependents, and discuss recordkeeping
requirements, IRS e-file (electronic filing), certain penalties, and the two
methods used to pay tax during the year: withholding and estimated tax.
The Form 1040 and 1040-SR schedules that are discussed in these
chapters are:

• Schedule 1, Additional Income and Adjustments to Income; and
• Schedule 3 (Part II), Other Payments and Refundable Credits.
• See payment plan details or apply for a

1.
Filing
Information
What's New
Due date of return. File Form 1040 or
1040-SR by April 18, 2023. The due date is
April 18, instead of April 15, because of the
Emancipation Day holiday in the District of Columbia—even if you don't live in the District of
Columbia.
Filing status name changed to qualifying
surviving spouse. The filing status qualifying
widow(er) is now called qualifying surviving
spouse. The rules for the filing status have not
changed. The same rules that applied for qualifying widow(er) apply to qualifying surviving
spouse. See chapter 2 for information on filing
status.
New lines 1a through 1z on Form 1040 and
1040-SR. This year line 1 is expanded and
there are new lines 1a through 1z.
New lines on Schedule 1. This year there are
new lines 8r through 8u.
Who must file. Generally, the amount of income you can receive before you must file a return has been increased. See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts.

Reminders
File online. Rather than filing a return on paper, you may be able to file electronically using
IRS e-file. For more information, see Why
Should I File Electronically, later.
Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax
account.

• View the amount you owe and a breakdown by tax year.

new payment plan.

• Make a payment, view 5 years of payment

history and any pending or scheduled payments.

• Access your tax records, including key

data from your most recent tax return, your
economic impact payment amounts, and
transcripts.

• View digital copies of select notices from
the IRS.

• Approve or reject authorization requests
from tax professionals.

• Update your address or manage your communication preferences.

• Go to IRS.gov/SecureAccess to view the
required identity authentication process.

Change of address. If you change your address, you should notify the IRS. You can use
Form 8822 to notify the IRS of the change. See
Change of Address, later, under What Happens
After I File.
Enter your social security number. You
must enter your social security number (SSN) in
the spaces provided on your tax return. If you
file a joint return, enter the SSNs in the same order as the names.
Direct deposit of refund. Instead of getting a
paper check, you may be able to have your refund deposited directly into your account at a
bank or other financial institution. See Direct
Deposit under Refunds, later. If you choose direct deposit of your refund, you may be able to
split the refund among two or three accounts.
Pay online or by phone. If you owe additional
tax, you may be able to pay online or by phone.
See How To Pay, later.

Service in combat zone. You are allowed extra time to take care of your tax matters if you
are a member of the Armed Forces who served
in a combat zone, or if you served in a combat
zone in support of the Armed Forces. See Individuals Serving in Combat Zone, later, under
When Do I Have To File.
Adoption taxpayer identification number. If
a child has been placed in your home for purposes of legal adoption and you won't be able to
get a social security number for the child in time
to file your return, you may be able to get an
adoption taxpayer identification number (ATIN).
For more information, see Social Security Number (SSN), later.
Taxpayer identification number for aliens.
If you or your dependent is a nonresident or resident alien who doesn't have and isn't eligible to
get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. For more information, see Social Security Number (SSN), later.
Individual taxpayer identification number
(ITIN) renewal. Some ITINs must be renewed.
If you haven't used your ITIN on a U.S. tax return at least once for tax years 2019, 2020, or
2021, it expired at the end of 2022 and must be
renewed if you need to file a U.S. federal tax return in 2023. 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.
ITINs assigned before 2013 have ex-

TIP pired and must be renewed if you need

to file a tax return in 2023. If you previously submitted a renewal application and it
was approved, you do not need to renew again
unless you haven't used your ITIN on a federal
tax return at least once for tax years 2019,
2020, or 2021.

Installment agreement. If you can’t pay the
full amount due with your return, you may ask to
make monthly installment payments. See Installment Agreement, later, under Amount You
Owe. You may be able to apply online for a payment agreement if you owe federal tax, interest,
and penalties.

Frivolous tax submissions. The IRS has
published a list of positions that are identified as
frivolous. The penalty for filing a frivolous tax return is $5,000. Also, the $5,000 penalty will apply to other specified frivolous submissions. For
more information, see Civil Penalties, later.

Automatic 6-month extension. You can get
an automatic 6-month extension to file your tax
return if, no later than the date your return is
due, you file Form 4868. See Automatic
Extension, later.

Introduction
This chapter discusses the following topics.

• Whether you have to file a return.
Chapter 1

Filing Information

Page 5

•
•
•
•

How to file electronically.

Table 1-1. 2022 Filing Requirements for Most Taxpayers

How to file for free.
When, how, and where to file your return.

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

IF your filing status is...

AND at the end of 2022 you
were...*

• What records you should keep and how

Single

under 65

$12,950

• How you can change a return you have al-

65 or older

$14,700

Married filing jointly***

under 65 (both spouses)

$25,900

65 or older (one spouse)

$27,300

65 or older (both spouses)

$28,700

What happens if you pay too little or too
much tax.
long you should keep them.
ready filed.

Do I Have To
File a Return?
You must file a federal income tax return if you
are a citizen or resident of the United States or
a resident of Puerto Rico and you meet the filing
requirements for any of the following categories
that apply to you.
1. Individuals in general. (There are special
rules for individuals whose spouse has
died, executors, administrators, legal representatives, U.S. citizens and residents
living outside the United States, residents
of Puerto Rico, and individuals with income from U.S. possessions.)
2. Dependents.
3. Certain children under age 19 or full-time
students.
4. Self-employed persons.
5. Aliens.
The filing requirements for each category are
explained in this chapter.
The filing requirements apply even if you
don't owe tax.

TIP

Even if you don't have to file a return, it
may be to your advantage to do so.
See Who Should File, later.

File only one federal income tax return
for the year regardless of how many
CAUTION jobs you had, how many Forms W-2
you received, or how many states you lived in
during the year. Don't file more than one original
return for the same year, even if you haven’t received your refund or haven’t heard from the
IRS since you filed.

!

Individuals—In General
If you are a U.S. citizen or resident, whether you
must file a return depends on three factors.
1. Your gross income.
2. Your filing status.
3. Your age.
To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Even if no table shows that you must file, you may need to
file to get money back. See Who Should File,
later.
Gross income. This includes all income you
receive in the form of money, goods, property,
and services that isn't exempt from tax. It also
includes income from sources outside the United States or from the sale of your main home
Page 6

Chapter 1

Filing Information

Married filing separately

any age

Head of household

under 65

$19,400

65 or older

$21,150

under 65

$25,900

65 or older

$27,300

Qualifying surviving spouse

$5

*

If you were born on January 1, 1958, you are considered to be age 65 at the end of 2022. (If your spouse
died in 2022 or if you are preparing a return for someone who died in 2022, 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 during 2022, 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 Form 1040 or
Pub. 915 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 2022 (or on the date your spouse died) and your gross
income was at least $5, you must file a return regardless of your age.

(even if you can exclude all or part of it). Include
part of your social security benefits if:
1. You were married, filing a separate return,
and you lived with your spouse at any time
during 2022; or
2. 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 either (1) or (2) applies, see the Instructions
for Form 1040 or Pub. 915 to figure the social
security benefits you must include in gross income.
Common types of income are discussed in
Part Two of this publication.
Community property states. Community
property states include Arizona, California,
Idaho, Louisiana, Nevada, New Mexico, Texas,
Washington, and Wisconsin. If you and your
spouse lived in a community property state, you
must usually follow state law to determine what
is community property and what is separate income. For details, see Form 8958 and Pub.
555.
Nevada, Washington, and California domestic partners. A registered domestic partner in Nevada, Washington, or California must
generally report half the combined community
income of the individual and their domestic partner. See Pub. 555.
Self-employed individuals. If you are
self-employed, your gross income includes the
amount on line 7 of Schedule C (Form 1040),

Profit or Loss From Business; and line 9 of
Schedule F (Form 1040), Profit or Loss From
Farming. See Self-Employed Persons, later, for
more information about your filing requirements.

!

CAUTION

If you don't report all of your self-employment income, your social security
benefits may be lower when you retire.

Filing status. Your filing status depends on
whether you are single or married and on your
family situation. Your filing status is determined
on the last day of your tax year, which is December 31 for most taxpayers. See chapter 2
for an explanation of each filing status.
Age. If you are 65 or older at the end of the
year, you can generally have a higher amount
of gross income than other taxpayers before
you must file. See Table 1-1. You are considered 65 on the day before your 65th birthday.
For example, if your 65th birthday is on January
1, 2023, you are considered 65 for 2022.

Surviving Spouses,
Executors, Administrators,
and Legal Representatives
You must file a final return for a decedent (a
person who died) if both of the following are
true.

• Your spouse died in 2022 or you are the

executor, administrator, or legal representative.

• The decedent met the filing requirements
at the date of death.

For more information on rules for filing a decedent's final return, see Pub. 559.

U.S. Citizens and Resident Aliens
Living Abroad
To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can
exclude under the foreign earned income exclusion. For information on special tax rules that
may apply to you, see Pub. 54. It is available
online and at most U.S. embassies and consulates. See How To Get Tax Help in the back of
this publication.

Residents of Puerto Rico
If you are a U.S. citizen and also a bona fide
resident of Puerto Rico, you must generally file
a U.S. income tax return for any year in which
you meet the income requirements. This is in
addition to any legal requirement you may have
to file an income tax return with Puerto Rico.
If you are a bona fide resident of Puerto Rico
for the entire year, your U.S. gross income
doesn't include income from sources within
Puerto Rico. It does, however, include any income you received for your services as an employee of the United States or a U.S. agency. If
you receive income from Puerto Rican sources
that isn't subject to U.S. tax, you must reduce
your standard deduction. As a result, the
amount of income you must have before you
are required to file a U.S. income tax return is
lower than the applicable amount in Table 1-1
or Table 1-2. For more information, see Pub.
570.

Individuals With Income From
U.S. Possessions
If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands, special
rules may apply when determining whether you
must file a U.S. federal income tax return. In addition, you may have to file a return with the individual island government. See Pub. 570 for
more information.

Dependents
If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to
find out whether you must file a return. You
must also file if your situation is described in Table 1-3.
Responsibility of parent. Generally, a child is
responsible for filing their own tax return and for
paying any tax on the return. If a dependent
child must file an income tax return but can’t file
due to age or any other reason, then a parent,
guardian, or other legally responsible person
must file it for the child. If the child can’t sign the
return, the parent or guardian must sign the
child's name followed by the words “By (your
signature), parent for minor child.”
Child's earnings. Amounts a child earns by
performing services are included in the child’s
gross income and not the gross income of the
parent. This is true even if under local law the
child's parent has the right to the earnings and

may actually have received them. But if the
child doesn't pay the tax due on this income,
the parent is liable for the tax.

Aliens

Certain Children Under
Age 19 or Full-Time
Students

Your status as an alien (resident, nonresident,
or dual-status) determines whether and how
you must file an income tax return.
The rules used to determine your alien status are discussed in Pub. 519.

If a child's only income is interest and dividends
(including capital gain distributions and Alaska
Permanent Fund dividends), the child was under age 19 at the end of 2022 or was a full-time
student under age 24 at the end of 2022, and
certain other conditions are met, a parent can
elect to include the child's income on the parent's return. If this election is made, the child
doesn't have to file a return. See Instructions for
Form 8814, Parents’ Election To Report Child’s
Interest and Dividends.

Resident alien. If you are a resident alien for
the entire year, you must file a tax return following the same rules that apply to U.S. citizens.
Use the forms discussed in this publication.

Self-Employed Persons
You are self-employed if you:

• Carry on a trade or business as a sole proprietor,

• Are an independent contractor,
• Are a member of a partnership, or
• Are in business for yourself in any other
way.

Self-employment can include work in addition to your regular full-time business activities,
such as certain part-time work you do at home
or in addition to your regular job.
You must file a return if your gross income is
at least as much as the filing requirement
amount for your filing status and age (shown in
Table 1-1). Also, you must file Form 1040 or
1040-SR and Schedule SE (Form 1040),
Self-Employment Tax, if:
1. Your net earnings from self-employment
(excluding church employee income) were
$400 or more, or
2. You had church employee income of
$108.28 or more. (See Table 1-3.)
Use Schedule SE (Form 1040) to figure your
self-employment tax. Self-employment tax is
comparable to the social security and Medicare
tax withheld from an employee's wages. For
more information about this tax, see Pub. 334.
Employees of foreign governments or international organizations. If you are a U.S.
citizen who works in the United States for an international organization, a foreign government,
or a wholly owned instrumentality of a foreign
government, and your employer isn't required to
withhold social security and Medicare taxes
from your wages, you must include your earnings from services performed in the United
States when figuring your net earnings from
self-employment.
Ministers. You must include income from
services you performed as a minister when figuring your net earnings from self-employment,
unless you have an exemption from self-employment tax. This also applies to Christian Science practitioners and members of a religious
order who have not taken a vow of poverty. For
more information, see Pub. 517.

Nonresident alien. If you are a nonresident
alien, the rules and tax forms that apply to you
are different from those that apply to U.S. citizens and resident aliens. See Pub. 519 to find
out if U.S. income tax laws apply to you and
which forms you should file.
Dual-status taxpayer. If you are a resident
alien for part of the tax year and a nonresident
alien for the rest of the year, you are a dual-status taxpayer. Different rules apply for each part
of the year. For information on dual-status taxpayers, see Pub. 519.

Who Should File
Even if you don't have to file, you should file a
federal income tax return to get money back if
any of the following conditions apply.
1. You had federal income tax withheld or
made estimated tax payments.
2. You qualify for the earned income credit.
See Pub. 596 for more information.
3. You qualify for the additional child tax
credit. See chapter 14 for more information.
4. You qualify for the premium tax credit. See
Pub. 974 for more information.
5. You qualify for the American opportunity
credit. See Pub. 970 for more information.
6. You qualify for the credit for federal tax on
fuels. See chapter 13 for more information.

Form 1040 or 1040-SR
Use Form 1040 or 1040-SR to file your return.
(But also see Why Should I File Electronically,
later.)
You can use Form 1040 or 1040-SR to report all types of income, deductions, and credits.

Why Should I File
Electronically?
Electronic Filing
If your adjusted gross income (AGI) is less than
a certain amount, you are eligible for Free File,
a free tax software service offered by IRS partners, to prepare and e-file your return for free. If
your income is over the amount, you are still eligible for Free File Fillable Forms, an electronic
Chapter 1

Filing Information

Page 7

Table 1-2. 2022 Filing Requirements for Dependents
See chapter 3 to find out if someone can claim you as a dependent.
If your parents (or someone else) can claim you as a dependent, use this table to see if you
must file a return. (See Table 1-3 for other situations when you must file.)
In this table, 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. (See
Scholarships and fellowships in chapter 8.) Gross income is the total of your earned and
unearned 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 more than $1,150.
• Your earned income was more than $12,950.
• Your gross income was more than the larger of:
• $1,150, or
• Your earned income (up to $12,550) plus $400.

Yes. You must file a return if any of the following apply.
• Your unearned income was more than $2,900 ($4,650 if 65 or older and blind).
• Your earned income was more than $14,700 ($16,450 if 65 or older and blind).
• Your gross income was more than the larger of:
• $2,900 ($4,650 if 65 or older and blind), or
• Your earned income (up to $12,550) plus $2,150 ($3,900 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 more than $1,150.
• Your earned income was more than $12,950.
• 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:
• $1,150, or
• Your earned income (up to $12,550) plus $400.

Yes. You must file a return if any of the following apply.
• Your unearned income was more than $2,550 ($3,950 if 65 or older and blind).
• Your earned income was more than $14,350 ($15,750 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:
• $2,550 ($3,950 if 65 or older and blind), or
• Your earned income (up to $12,550) plus $1,800 ($3,200 if 65 or older and
blind).
version of IRS paper forms. Table 1-4 lists the
free ways to electronically file your return.
IRS e-file uses automation to replace most of the
manual steps needed to process paper returns.
As a result, the processing of e-file returns is
faster and more accurate than the processing of
paper returns. However, as with a paper return,
you are responsible for making sure your return
contains accurate information and is filed on
time.
If your return is filed with IRS e-file, you will receive an acknowledgment that your return was
received and accepted. If you owe tax, you can
e-file and pay electronically. The IRS has processed more than one billion e-filed returns
safely and securely. Using e-file doesn't affect
your chances of an IRS examination of your return.
Page 8

Chapter 1

Filing Information

Requirements for an electronic return signature. To file your return electronically, you
must sign the return electronically using a personal identification number (PIN). If you are filing online, you must use a Self-Select PIN. For
2022, if we issued you an identity protection
personal identification number (IP PIN) (as described in more detail below), all six digits of
your IP PIN must appear in the IP PIN spaces
provided next to the space for your occupation
for your electronic signature to be complete.
Failure to include an issued IP PIN on the electronic return will result in an invalid signature
and a rejected return. If you are filing a joint return and both taxpayers were issued an IP PIN,
enter both IP PINs in the spaces provided. If
you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

Self-Select PIN. The Self-Select PIN method
allows you to create your own PIN. If you are
married filing jointly, you and your spouse will
each need to create a PIN and enter these PINs
as your electronic signatures.
A PIN is any combination of five digits you
choose except five zeros. If you use a PIN,
there is nothing to sign and nothing to mail—not
even your Forms W-2.
Your electronic return is considered a valid
signed return only when it includes your PIN;
last name; date of birth; IP PIN, if applicable;
and AGI from your originally filed 2021 federal
income tax return, if applicable. If you're filing
jointly, your electronic return must also include
your spouse's PIN; last name; date of birth; IP
PIN, if applicable; and AGI, if applicable, in order to be considered validly signed. Don't use
AGI from an amended return (Form 1040-X) or
a math error correction made by the IRS. AGI is
the amount shown on your 2021 Form 1040 or
Form 1040-SR, line 11. If you don't have your
2021 income tax return, you can request a transcript by using our automated self-service tool.
Go to IRS.gov/Transcript. (If you filed electronically last year, you, and your spouse if filing
jointly, may use your prior year PIN to verify
your identity instead of your prior year AGI. The
prior year PIN is the five-digit PIN you used to
electronically sign your 2021 return.) You will
also be prompted to enter your date of birth.

!

CAUTION

You can’t use the Self-Select PIN
method if you are a first-time filer under
age 16 at the end of 2022.

Practitioner PIN. The Practitioner PIN method
allows you to authorize your tax practitioner to
enter or generate your PIN. Your electronic return is considered a validly signed return only
when it includes your PIN; last name; date of
birth; and IP PIN, if applicable. If you’re filing
jointly, your electronic return must also include
your spouse’s PIN; last name; date of birth; and
IP PIN, if applicable, in order to be considered a
validly signed return. The practitioner can provide you with details.
Form 8453. You must send in a paper Form
8453 if you have to attach certain forms or other
documents that can’t be electronically filed. For
details, see Form 8453. For more details, visit
IRS.gov/efile.
Identity Protection PIN. If the IRS gave you
an identity protection personal identification
number (IP PIN), enter it in the spaces provided
on your tax form. If the IRS hasn’t given you this
type of number, leave these spaces blank. For
more information, see the Instructions for Form
1040.
All taxpayers are now eligible for an IP

TIP PIN. For more information, see Pub.

5477. To apply for an IP PIN, go to
IRS.gov/IPPIN and use the Get an IP PIN tool.

Power of attorney. If an agent is signing your
return for you, a power of attorney (POA) must
be filed. Attach the POA to Form 8453 and file it
using that form's instructions. See Signatures,
later, for more information on POAs.
State returns. In most states, you can file an
electronic state return simultaneously with your
federal return. For more information, check with

Table 1-3. Other Situations When You Must File a 2022 Return
You must file a return if any of the following apply for 2022.
1.

You owe any special taxes, including any of the following (see the instructions for Schedule 2 (Form 1040)).
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).

your local IRS office, state tax agency, tax professional, or the IRS website at IRS.gov/efile.

Table 1-4. Free Ways To e-file

Refunds. You can have a refund check mailed
to you, or you can have your refund deposited
directly to your checking or savings account or
split among two or three accounts. With e-file,
your refund will be issued faster than if you filed
on paper.
As with a paper return, you may not get all of
your refund if you owe certain past-due
amounts, such as federal tax, state income tax,
state unemployment compensation debts, child
support, spousal support, or certain other federal nontax debts, such as student loans. See
Offset against debts under Refunds, later.

Use Free File for free tax software and free e-file.

Refund inquiries. Information about your return will generally be available within 24 hours
after the IRS receives your e-filed return. See
Refund Information, later.
Amount you owe. To avoid late-payment penalties and interest, pay your taxes in full by April
18, 2023 (for most people). See How To Pay,
later, for information on how to pay the amount
you owe.

Using Your Personal Computer
You can file your tax return in a fast,
easy, and convenient way using your
personal computer. A computer with Internet access and tax preparation software are
all you need. Best of all, you can e-file from the
comfort of your home 24 hours a day, 7 days a
week.
IRS-approved tax preparation software is
available for online use on the Internet, for
download from the Internet, and in retail stores.
For information, visit IRS.gov/efile.

•

IRS partners offer name-brand products for free.

•

Many taxpayers are eligible for Free File software.

•

Everyone is eligible for Free File Fillable Forms, an electronic version of IRS paper forms.

•

Free File software and Free File Fillable Forms are available only at IRS.gov/FreeFile.

Use VITA/TCE for free tax help from volunteers and free e-file.
•

Volunteers prepare your return and e-file it for free.

•

Some sites also offer do-it-yourself software.

•

You are eligible based either on your income or age.

•

Sites are located nationwide. Find one near you by visiting IRS.gov/VITA.

Through Employers and Financial
Institutions
Some businesses offer free e-file to their employees, members, or customers. Others offer it
for a fee. Ask your employer or financial institution if they offer IRS e-file as an employee,
member, or customer benefit.

Free Help With Your Return
The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people who generally make $60,000 or less, persons with disabilities, and limited-English-speaking taxpayers
who need help preparing their own tax returns.
The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and
older. TCE volunteers specialize in answering
questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options
for preparing and filing your return, which include the following.

• Free File. Go to IRS.gov/FreeFile. See if

you qualify to use brand-name software to
prepare and e-file your federal tax return
for free.

• VITA. Go to IRS.gov/VITA, download the

free IRS2Go app, or call 800-906-9887 to
find the nearest VITA location for free tax
return preparation.

• TCE. Go to IRS.gov/TCE, download the

free IRS2Go app, or call 888-227-7669 to
find the nearest TCE location for free tax
return preparation.

Using a Tax Professional
Many tax professionals electronically file tax returns for their clients. You may personally enter
your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return.
Chapter 1

Filing Information

Page 9

Note. Tax professionals may charge a fee
for IRS e-file. Fees can vary depending on the
professional and the specific services rendered.

Table 1-5. When To File Your 2022 Return
For U.S. citizens and residents who file returns on a calendar year
basis.

When Do I
Have To File?
April 18, 2023, is the due date for filing your
2022 income tax return if you use the calendar
year. The due date is April 18, instead of April
15, because of the Emancipation Day holiday in
the District of Columbia—even if you don't live
in the District of Columbia. For a quick view of
due dates for filing a return with or without an
extension of time to file (discussed later), see
Table 1-5.
If you use a fiscal year (a year ending on the
last day of any month except December, or a
52-53-week year), your income tax return is due
by the 15th day of the 4th month after the close
of your fiscal year.
When the due date for doing any act for tax
purposes—filing a return, paying taxes,
etc.—falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
Filing paper returns on time. Your paper return is filed on time if it is mailed in an envelope
that is properly addressed, has enough postage, and is postmarked by the due date. If you
send your return by registered mail, the date of
the registration is the postmark date. The registration is evidence that the return was delivered.
If you send a return by certified mail and have
your receipt postmarked by a postal employee,
the date on the receipt is the postmark date.
The postmarked certified mail receipt is evidence that the return was delivered.
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 Express 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 check for any updates to the list of designated private delivery services, go to IRS.gov/
PDS. For the IRS mailing addresses 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.
Page 10

Chapter 1 Filing Information

For Most Taxpayers
No extension requested
Automatic extension

April 18, 2023

June 15, 2023

October 16, 2023

October 16, 2023

Filing electronic returns on time. If you use
IRS e-file, your return is considered filed on
time if the authorized electronic return transmitter postmarks the transmission by the due date.
An authorized electronic return transmitter is a
participant in the IRS e-file program that transmits electronic tax return information directly to
the IRS.
The electronic postmark is a record of when
the authorized electronic return transmitter received the transmission of your electronically
filed return on its host system. The date and
time in your time zone controls whether your
electronically filed return is timely.
Filing late. If you don't file your return by the
due date, you may have to pay a failure-to-file
penalty and interest. For more information, see
Penalties, later. Also see Interest under Amount
You Owe, later.
If you were due a refund but you didn't file a
return, you must generally file within 3 years
from the date the return was due (including extensions) to get that refund.
Nonresident alien. If you are a nonresident
alien and earn wages subject to U.S. income
tax withholding, your 2022 U.S. income tax return (Form 1040-NR) is due by:

• April 18, 2023, if you use a calendar year;
or

• The 15th day of the 4th month after the

end of your fiscal year, if you use a fiscal
year.

If you don't earn wages subject to U.S. income tax withholding, your return is due by:

• June 15, 2023, if you use a calendar year;
or

• The 15th day of the 6th month after the

end of your fiscal year, if you use a fiscal
year.

See Pub. 519 for more filing information.
Filing for a decedent. If you must file a final
income tax re