Federal Your Federal Income Tax Guide

Your Federal Income Tax Guide
2025 Publication 17
Publication 17

Your Federal
Income Tax

For use in preparing

2025 Returns

For Individuals

TAX GUIDE

2025
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Dec 9, 2025

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Publication 17 (2025) Catalog Number 10311G
Department of the Treasury Internal Revenue Service www.irs.gov

Your Federal
Income Tax
For Individuals

Contents
What’s New

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

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

2

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

3

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

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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) . . . . . . . . . . . . . . . . . .

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6
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21
26
37

. . . 46
. . . 47
. . . 54

11
12

Taxes . . . . . . . . . . . . . . . . . . . . . . 96
Other Itemized Deductions . . . . . . . . . 101

Part Four. Figuring Your Taxes, and
Refundable and Nonrefundable Credits . . 106
13 How To Figure Your Tax . . . . . . . . . . . 106
14 Child Tax Credit and Credit for Other
Dependents . . . . . . . . . . . . . . . . . 108
2025 Tax Table . . . . . . . . . . . . . . . . . . . . . 111
2025 Tax Computation Worksheet

. . . . . . . . 123

2025 Tax Rate Schedules . . . . . . . . . . . . . . 124
Your Rights as a Taxpayer

. . . . . . . . . . . . . 126

How To Get Tax Help . . . . . . . . . . . . . . . . . 127

. . . 62
. . . 66

Index

. . . 77

Where To File

. . . . . . . . . . . . . . . . . . . . . . . . . . 129
. . . . . . . . . . . . . . . . . . . . . 140

Part Three. Standard Deduction, Itemized
Deductions, and Other Deductions . . . . . . 92
10 Standard Deduction . . . . . . . . . . . . . . 92
All material in this
publication may be
reprinted freely. A
citation to Your Federal
Income Tax (2025)
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 under Your Rights as
a Taxpayer in the back of this publication.

What’s New
This section summarizes important
tax changes that took effect in
2025. 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.
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.
Due date of return. File Form
1040 or 1040-SR by April 15, 2026.
See chapter 1, later.
Trump account 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:

• Single or Married filing separately—$15,750;

• Married filing jointly or Qualifying surviving
spouse—$31,500; and

• Head of household—$23,625.
See chapter 10, later.
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), and 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. For more information,
contact your plan administrator and
see Pub. 590-A.
Publication 17 (2025)

Main home was in the United
States. If your main home (and
spouse if filing a joint return) was in
the United States 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.

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.

Changes to the Dependents
section. The Dependents section
now has numbered rows and asks
for more information 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.

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 (Form
1040). For more information on
these deductions, see the instructions for Schedule 1-A (Form
1040). The new deductions are as
follows.

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 specific
lines, 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 in the Instructions for Form
1040.
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 (Form 1040), you can
include the amounts contributed as
part of the state and local income
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. 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. 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
payment systems, you should use

• 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 social security number
(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 senior deduction. 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).
Deferral of gain invested in a
qualified
opportunity
fund
(QOF). Taxpayers who made a
deferral election in a QOF that
meets the 7-year holding period
threshold may be eligible for a basis adjustment. See the Instructions for Schedule D (Form 1040);
and Form 8997, Initial and Annual
Statement of Qualified Opportunity
Fund (QOF) Investments, and its
instructions for additional information regarding QOFs.
Deferred compensation contribution limit increased. If you
participate in a 401(k) plan, 403(b)
plan, or the federal government’s
Thrift Savings Plan, the total annual amount you can contribute for
2025 is increased to:

• $23,500;
• $31,000 if age 50 or older; or
• $37,750 if age 60, 61, 62, or
63 at the end of 2025.

This also applies to most section 457 plans.
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 senior deduction. For more
information, see the instructions for
Schedule 1-A in the Instructions for
Form 1040.
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 (Form 1040).
SSN or individual taxpayer identification number (ITIN) needed
1

to claim the credit for other dependents. Beginning in 2025, to
be eligible to claim the credit for
other dependents, you, or your
spouse if filing jointly, must have a
valid SSN or ITIN issued before the
due date of your return (including
extensions).
Changes to the adoption credit.
Recent legislation made changes
to the adoption credit. Beginning in
2025, the following changes apply.

• 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 gov-

ernments. 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, Qualified Adoption Expenses, and its instructions.

The adoption credit and the exclusion for employer-provided
adoption benefits are both $17,280
per eligible child in 2025. The
amount begins to phase out if you
have modified AGI in excess of
$259,190 and is completely
phased out if your modified AGI is
$299,190 or more.
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 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 2 (Form 1040) and

Schedule 3 (Form 1040). Also, see
Form 1062, Deferral of Tax on Gain
From the Sale or Exchange of
Qualified Farmland Property to
Qualified Farmers, and its instructions.
Domestic research and experimental expenditures. Beginning
in 2025, new legislation allows a
taxpayer to elect to charge their domestic research and experimental
expenditures to a capital account
rather than deducting them and be
allowed an amortization deduction
of such expenditures ratably over a
period of not less than 60 months.
In addition, this new legislation allows an election to deduct certain
unamortized amounts paid in tax
years beginning in 2022 through
2024. See Revenue Procedure
2025-28 for information on how to
make this election.
Health flexible spending arrangements (health FSAs) under cafeteria plans. For tax years
beginning in 2025, the dollar limitation under section 1251(i) on voluntary employee salary reductions for
contributions to health FSAs is
$3,300.
Delayed refund for returns
claiming the ACTC. The IRS cannot issue refunds before mid-February 2026 for returns that properly
claim the ACTC. This time frame
applies to the entire refund, not just
the portion associated with the
ACTC.
Standard mileage rate. The
2025 rate for business use of a vehicle is 70 cents a mile. The 2025
rate for use of your vehicle to do
volunteer work for certain charitable organizations is 14 cents a
mile. The 2025 rate for operating
expenses for a car when you use it
for medical reasons is 21 cents a
mile.
Modified adjusted gross income
(AGI) limit for traditional IRA
contributions. For 2025, 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 $126,000 but less

than $146,000 for a married
couple filing a joint return or a
qualifying surviving spouse,

• More than $79,000 but less

than $89,000 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
$236,000 but less than $246,000. If
your modified AGI is $246,000 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 2025, your
Roth IRA contribution limit is reduced (phased out) in the following
situations.

• Your filing status is married filing jointly or qualifying surviving spouse and your modified
AGI is at least $236,000. You
can’t make a Roth IRA contribution if your modified AGI is
$246,000 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 2025 and your modified AGI is at least $150,000.
You can’t make a Roth IRA
contribution if your modified
AGI is $165,000 or more.

• Your filing status is married fil-

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.
2026 modified AGI limits. You
can find information about the 2026
contribution and modified AGI limits in Pub. 590-A.
Tax law changes for 2026. 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 2026. For more information, see Pub. 505.
Alternative minimum tax (AMT)
exemption amount increased.
The AMT exemption amount is increased to $88,100 ($137,000 if
married filing jointly or qualifying
surviving spouse; $68,500 if married filing separately). The income
levels at which the AMT exemption
begins to phase out have increased to $626,350 ($1,252,700 if
married filing jointly or qualifying
surviving spouse).
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 (TACs). 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.

ing separately, you lived with

Reminders
Listed
below
are
important
reminders and other items that may
help you file your 2025 tax return.
Many of these items are explained
in more detail later in this
publication.
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.
2

For more information about identity
theft and how to reduce your risk
from it, see chapter 1, later.
Taxpayer identification numbers
(TINs). You must provide the TIN
for each person for whom you
claim certain tax benefits. This applies even if the person was born in
2025. Generally, this number is the
person’s SSN. See chapter 1, later.
Additonal child tax credit
(ACTC) amount. The maximum
ACTC amount is $1,700 for each
qualifying child.

Premium tax credit (PTC). The
ARP expanded the PTC by eliminating the limitation that a taxpayer’s household income may not exceed 400% of the federal poverty
line and generally increases the
credit amounts. For more information, see Pub. 974 and Form 8962
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, Online Account, Get Transcript Online, Get
an Identity Protection PIN (IP PIN),
and Online Payment Agreement.
Additional IRS applications will
Publication 17 (2025)

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.
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.
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.
Foreign financial assets. If you
had foreign financial assets in
2025, you may have to file Form

8938 with your return. See Form
8938 and its instructions or go to
IRS.gov/Form8938 for details.

that are identified as frivolous. The
penalty for filing a frivolous tax return is $5,000. See chapter 1, later.

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.

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.

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.

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
your last 5 years of payment history, access online payment options, and create or modify an online payment agreement. You can
also access your tax records online.

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 2025 taxes online for free. See chapter 1, later.
Change of address. If you
change your address, notify the
IRS. See chapter 1, later.

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.

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.

Publication 17 (2025)

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.
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.
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
(1-800-843-5678) if you recognize
a child.

Frivolous tax returns. The IRS
has published a list of positions

Disclosure, Privacy Act, and Paperwork Reduction Act 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

What is in this publication. This
publication begins with the rules for
filing a tax return. It explains:

publications. References to those
other publications are provided for
your information.

• Pub. 225, Farmer’s Tax Guide.
• Pub. 587, Business Use of

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.

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.

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:

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.

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.

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.

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.

1. Who must file a return,
2. When the return is due,
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
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

• 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.

Your Home.

3

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.

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 source

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 Form 8615, Tax for Certain Children Who
Children
Have Unearned Income

30

Child and Dependent Care Credit

Pub. 503, Child and Dependent Care
Expenses

31

Credit for the Elderly or the Disabled

Schedule R (Form 1040), Credit for the
Elderly or the Disabled

33

Education Credits

Pub. 970

34

Earned Income Credit (EIC)

Pub. 596, Earned Income Credit (EIC)

35

Premium Tax Credit

Pub. 974, Premium Tax Credit (PTC)

36

Other Credits

4

Publication 17 (2025)

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

Publication 17 (2025)

Helpful information you may need.

5

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.
• Make a payment, view 5 years of payment

1.
Filing
Information
What’s New

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.

• View your address on file or manage your
communication preferences.

Due date of return. File Form 1040 or
1040-SR by April 15, 2026.

• Go to IRS.gov/SecureAccess to view the

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.

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.

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.

Reminders
File online. E-filing is safe and secure and you
may be able to e-file for free. For more information, see 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.

• See payment plan details or apply for a
new payment plan.

6

required identity authentication process.

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. 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.
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.
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 request an extension. See Automatic
Extension, 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
Chapter 1

Filing Information

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 2022, 2023, or
2024, it has expired and must be renewed if you
need to file a U.S. 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.
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.

Introduction
This chapter discusses the following topics.

•
•
•
•
•

Whether you have to file a return.
How to file electronically.
How to file for free.
When, how, and where to file your return.
What happens if you pay too little or too
much tax.

• What records you should keep and how
long you should keep them.

• How you can change a return you have already filed.

Publication 17 (2025)

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. territories.)
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.
Even if you don’t have to file a return, it

TIP 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
(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 2025; 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).
Publication 17 (2025)

Table 1-1. 2025 Filing Requirements for Most Taxpayers
THEN file a return if
your gross income
was at least...**

IF your filing status is...

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

Single

under 65

$15,750

65 or older

$17,750

under 65 (both spouses)

$31,500

65 or older (one spouse)

$33,100

65 or older (both spouses)

$34,700

Married filing jointly***

Married filing separately

any age

Head of household

under 65

$23,625

65 or older

$25,625

under 65

$31,500

65 or older

$33,100

Qualifying surviving spouse

$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 during 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 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 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.

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
Chapter 1

Filing Information

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, 2026,
you are considered 65 for 2025.

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 2025 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
7

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. Territories
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.

Certain Children Under
Age 19 or Full-Time
Students
If a child’s only income is interest and dividends
(including capital gain distributions and Alaska
Permanent Fund dividends), the child was
8

under age 19 at the end of 2025 or was a
full-time student under age 24 at the end of
2025, 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.

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.

Aliens
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.
Resident alien. If you are a resident alien for
the entire year, you must file a tax return followChapter 1

Filing Information

ing the same rules that apply to U.S. citizens.
Use the forms discussed in this publication.
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 refundable adoption
credit. See Form 8839 and its instructions
for more information.
See chapter 13 for more information.

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

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
version of IRS paper forms. Table 1-4 lists the
free ways to electronically file your return.
Free File and Free Fillable Forms provide eligible taxpayers the ability to e-file their taxes for
free. See IRS.gov/FreeFile for details and to see
if you are eligible.
E-file. 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
Publication 17 (2025)

Table 1-2. 2025 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 $1,350.
• Your earned income was more than $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 more than $3,350 ($5,350 if 65 or older and blind).
• Your earned income was more than $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.

CAUTION

• Your unearned income was more than $1,350.
• Your earned income was more than $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 more than $2,950 ($4,550 if 65 or older and blind).
• Your earned income was more than $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:
• $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).
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.
Requirements for an electronic return. The
requirements for signing an electronic return will
be different depending on whether you use tax
software or a tax practitioner. To file your return
electronically, you must sign the return electronically using a personal identification number
(PIN) and provide the information described below. If you are filing online using software, you
must use a Self-Select PIN. If you are filing
electronically using a tax practitioner, you can
use a Self-Select PIN or a Practitioner PIN.
Publication 17 (2025)

If we issued you an identity protection personal identification number (IP PIN) (as described in more detail next), 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 IP PINs, enter both
IP PINs in the spaces provided.
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.
Chapter 1

Your electronic return signed with a Self-Select PIN is considered a validly signed return
only when it includes your PIN; last name; date
of birth; IP PIN, if applicable; and your adjusted
gross income (AGI) from your originally filed
2024 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.
(You, and your spouse if filing jointly, may each
use your own prior-year pin to verify your identity if you filed electronically last year. If you use
your prior-year PIN or enter your IP PIN, you are
not required to enter your prior-year AGI. The
prior-year PIN is the five-digit PIN you used to
electronically sign your 2024 return.)
If you need your AGI from your originally
filed 2024 federal income tax return, and you
don’t have your 2024 income tax return, you can
access your transcript through your online account at IRS.gov/Account. You can also go to
IRS.gov/Transcript or call the IRS at
800-908-9946 to get a free transcript of your return. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction
made by the IRS. AGI is the amount shown on
your 2024 Form 1040 or 1040-SR, line 11.
For more information, go to IRS.gov/Efile.

Filing Information

You can’t use the Self-Select PIN
method if you are a first-time filer under
age 16 at the end of 2025.

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. See
Form 8453.
Identity Protection PIN (IP PIN). If the IRS
gave you an 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.
Refunds. Starting in October 2025, the IRS will
generally stop issuing paper checks for federal
disbursements, including tax refunds, unless an
exception applies. For more information, go
IRS.gov/ModernPayments.
You may not get all of your refund if you owe
certain past-due amounts, such as federal tax,
9

Table 1-3. Other Situations When You Must File a 2025 Return
You must file a return if any of the following apply for 2025.
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).

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).

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.

Table 1-4. Free Ways To e-file
Use Free File for free tax software and free e-file.
•

IRS partners offer name-brand products for free.

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.

•

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.

Amount you owe. To avoid late-payment penalties and interest, pay your taxes in full by April
15, 2026 (for most people). See How To Pay,
later, for information on how to pay the amount
you owe.

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

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 online and in retail stores. For information, visit IRS.gov/efile.

Free Help With Your Return
The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people who generally have $67,000 or less in adjusted gross income, 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
10

•

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.

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.

Chapter 1

Filing Information

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

When Do I
Have To File?
April 15, 2026, is the due date for filing your
2025 income tax return if you use the calendar
year. 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.

Publication 17 (2025)

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
t