If you have never filed before, or you have not filed in a while, the process can feel intimidating. It does not have to be. A federal income tax return is essentially a summary: what you earned, which adjustments and deductions you qualify for, how much tax that produces, and how that compares with what you already paid through paycheck withholding or estimated payments. If you paid more than you owe, you get a refund; if you paid less, you owe the difference.
The steps below apply to most people filing Form 1040. We link to deeper pages for each step. Figures such as the standard deduction change every year, so we note the tax year and tell you where to verify.
Try it: Free filing quizFour quick questions point you to Free File, Fillable Forms, VITA or MilTax.Step 1: Decide whether you need to file
Whether you must file depends mainly on your gross income, filing status, age, and whether you can be claimed as someone else’s dependent. For tax year 2025, the filing threshold for most single filers under 65 equals the standard deduction of $15,750; for married couples filing jointly (both under 65) it is $31,500. Self-employed people generally must file if they had $400 or more of net self-employment earnings, even when that is below the normal threshold.
Even if you are not required to file, you may want to — a return is how you claim refundable credits like the earned income tax credit and recover income tax withheld from your pay. Our page on whether you need to file goes through the cases in detail.
Step 2: Gather your documents
Most tax forms arrive by late January or mid-February. Common ones include the W-2 from each employer, 1099 forms for freelance income (1099-NEC), payment-app income (1099-K), interest (1099-INT), dividends and brokerage sales (1099-DIV, 1099-B), retirement distributions (1099-R), Social Security benefits (SSA-1099), unemployment (1099-G), and mortgage interest (1098). If you plan to itemize, you will also need records of charitable gifts, medical costs, and state and local taxes. Use our printable tax document checklist so nothing gets missed, and see what to do if a W-2 is missing.
Step 3: Pick your filing status
Your filing status determines your standard deduction and tax brackets. The options are single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse. Your status is based on your situation on December 31. Head of household in particular has strict rules but gives a larger standard deduction and more favorable brackets. Read how to choose a filing status before you file.
Step 4: Report your income
Add up all taxable income: wages, tips, interest, dividends, unemployment compensation, taxable retirement distributions, business income, capital gains, and in some cases part of your Social Security benefits. Income reported on a 1099 or W-2 is also reported to the IRS, so mismatches can trigger a notice. Report cash and side income too — you must report income whether or not you receive a form.
Step 5: Take adjustments, then the standard or itemized deduction
Certain “above-the-line” adjustments reduce your income before the deduction step; common ones include student loan interest, HSA contributions, and half of self-employment tax. The result is your adjusted gross income (AGI). You then subtract either the standard deduction or your itemized deductions, whichever is larger. See standard vs itemized. For 2025 returns, new deductions for qualified tips, overtime, car-loan interest and seniors were added; see our explainer.
| Filing status | 2025 | 2026 |
|---|---|---|
| Single / Married filing separately | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
Step 6: Calculate tax, then credits
Taxable income is run through the progressive tax brackets (see our federal tax brackets guide). Then you subtract credits dollar for dollar — for example the child tax credit, the EITC, and the saver’s credit. Credits are more valuable than deductions of the same size because they reduce tax directly. Our deductions and credits guide covers the main ones.
Step 7: Compare to what you already paid
Your W-2 shows federal income tax withheld; estimated payments and any credits you apply from a prior year add to that. If total payments exceed your tax, you get a refund; otherwise you owe. If you owe, pay by the filing deadline even if you extend — see extensions. If you cannot pay in full, read what to do if you can’t pay. To avoid surprises next year, adjust your W-4.
Step 8: Choose how to file
You can file electronically or on paper. E-filing is faster, has fewer errors, and refunds typically arrive sooner with direct deposit. Options range from free to paid:
- Free: IRS Free File guided software (income limit applies), Free File Fillable Forms, or a VITA/TCE volunteer site. See our free filing guide.
- Paid software: useful for more complicated returns; compare what is actually included before you begin.
- A tax professional: worth considering for complex situations like a business, rental property, or major life changes. Verify credentials (CPA, enrolled agent, or attorney) and make sure they sign as paid preparer with a PTIN.
Step 9: Review, sign and submit
Check names and Social Security numbers exactly as they appear on Social Security cards, confirm bank routing and account numbers, and make sure every form is included. Electronic returns are signed with a prior-year AGI or an Identity Protection PIN if you have one (see the IRS pages on refunds and identity PIN). If you mail a paper return, use a method with tracking.
Step 10: After you file
Keep a copy of your return and supporting records; the general rule is at least three years (see how long to keep tax records). You can track a refund with Where’s My Refund?. If you spot a mistake after filing, you may need to amend your return. If the IRS sends a notice, read it carefully and respond by the date given; see what to know about audits and notices.
Don’t forget your state return
Most states with an income tax require a separate return. Nine states have no broad wage income tax — see which states those are — and our state guides cover every state and DC.
Common mistakes to avoid
- Misspelled names or wrong Social Security numbers.
- Entering the wrong bank account number for direct deposit.
- Forgetting income from a second job, gig work or interest.
- Choosing the wrong filing status.
- Missing the extension payment: an extension to file is not an extension to pay.
Our list of tax mistakes that delay refunds goes deeper.
Frequently asked questions
What is the deadline to file federal taxes?
Generally April 15 of the year after the tax year (or the next business day). A six-month extension to file is available, but taxes owed are still due by the original date. Verify the exact date on IRS.gov each year.
Can I file my taxes for free?
Yes, many people can. IRS Free File, Free File Fillable Forms and VITA are free options with different eligibility rules. See our free filing hub.
What if I made a mistake on my return?
If you made an error that changes your tax, you generally file Form 1040-X to amend. For simple math errors the IRS often corrects them itself and sends a notice.
Do I have to file a state return too?
Most states with an income tax require one. Some states have no broad income tax, but may have other requirements.
Official sources
- IRS: Form 1040 instructions
- IRS Publication 17: Your Federal Income Tax
- IRS Topic 301: When, how and where to file
- IRS Free File: guided software and Fillable Forms
- IRS: About Form 1040
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.