What if You Can’t File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details.

An automatic 6-month extension to file doesn’t extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2026, you file Form 4868. This 4-month extension of time to file doesn’t extend the time to pay your tax. See Form 4868.

Private Delivery Services

If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.

The private delivery service can tell you how to get written proof of the mailing date.

Only the U.S. Postal Service can deliver to P.O. boxes. You can’t use a private delivery service to make tax payments required to be sent to a P.O. box.

   

Name Change

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

Address Change

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

P.O. Box

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

Foreign Address

If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but do complete the spaces below that line (Foreign country name, Foreign province/state/county, and Foreign postal code).

Don’t abbreviate the country name.

Death of a Taxpayer

If a taxpayer died before filing a return for 2025, the taxpayer’s spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer’s property. If the deceased taxpayer didn’t have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must check the “Deceased” box at the top of page 1 of Form 1040 or 1040-SR. They must also enter the date of death in the entry spaces. If a return is being filed for both spouses who died in 2025, the person who files the return must check the “Deceased” box and enter the date of death for both the primary taxpayer and the spouse.

If your spouse died in 2025 and you didn’t remarry in 2025, or if your spouse died in 2026 before filing a return for 2025, you can file a joint return. A joint return should show your spouse’s 2025 income before death and your income for all of 2025. Check the “Deceased” box at the top of page 1 of Form 1040 or 1040-SR and enter the date your spouse died in the entry spaces after “Spouse.” Enter “Filing as surviving spouse” in the area where you sign the return. If someone other than you is the personal representative, they must also sign the return.

Failure to complete this section may delay the processing of the return.

All payers of income, including financial institutions, should be promptly notified of the taxpayer’s death. This will ensure the proper reporting of income earned by the taxpayer’s estate or heirs. A deceased taxpayer’s social security number shouldn’t be used for tax years after the year of death, except for estate tax return purposes.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Some ITINs must be renewed. If you haven’t used your ITIN on a federal tax return at least once for tax year 2022, 2023, or 2024, it has expired and must be renewed if you need to file a federal tax return. You don’t need to renew your ITIN if you don’t need to file a federal tax return. You can find more information at IRS.gov/ITIN.

An ITIN is for tax use only. It doesn’t entitle you to social security benefits or change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if:

2025 Residency

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

Presidential Election Campaign Fund

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

Single

You can check the “Single” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following was true on December 31, 2025.

Married Filing Jointly

You can check the “Married filing jointly” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following apply.

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn’t live together all year. However, both persons must sign the return. Once you file a joint return, you can’t choose to file separate returns for that year after the due date of the return.

Married Filing Separately

Check the “Married filing separately” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are married at the end of 2025 and file a separate return. Enter your spouse’s name in the entry space. Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space.

For electronic filing, enter the spouse’s name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space.

If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can’t take the deduction for qualified tips, the deduction for qualified overtime, the enhanced senior deduction, the student loan interest deduction, or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can’t take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, earlier.

You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2025. See Married persons who live apart, later.

Head of Household

You can check the “Head of household” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

Check the “Head of household” box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

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

Qualifying Surviving Spouse

You can check the “Qualifying surviving spouse” box in the Filing Status section on page 1 of Form 1040 or 1040-SR and use joint return tax rates for 2025 if all of the following apply.

If your spouse died in 2025, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier.

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

Digital Assets

Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes.

Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2025, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset).

For example, check “Yes” if at any time during 2025, you:

You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets.

The following actions or transactions in 2025, alone, generally don’t require you to check “Yes.”

If you used a broker to effect the sale of a digital asset, your broker should send you Form 1099-DA. Even if you receive a Form 1099-DA, you must still answer the digital assets question on page 1 of Form 1040 or 1040-SR.

Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box. For more information, go to IRS.gov/VirtualCurrencyFAQs.

Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents

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

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

1. Do you have a child who meets the conditions to be your qualifying child?

Go to Step 2. Go to Step 4.

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

You can’t claim this child as a dependent.

2. Was the child married?

See Married person, later.

3. Are you filing a joint return for 2025?

You can claim this child as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3.

4. Could you be claimed as a dependent on someone else’s 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn’t filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules. You can claim this child as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3.

1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).)

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

2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

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

3. Was the child under age 17 at the end of 2025?

You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

4. Did you, or your spouse if filing a joint return, and this child have SSNs valid for employment and issued before the due date of your 2025 return (including extensions)? (See Social Security Number, later.)

You can claim the child tax credit for this person. Check the “Child tax credit” box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. Go to Step 5.

1. Does any person meet the conditions to be your qualifying relative?

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)

You can’t claim this person as a dependent.

3. Was your qualifying relative married?

See Married person, later.

4. Are you filing a joint return for 2025?

You can claim this person as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5.

5. Could you be claimed as a dependent on someone else’s 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn’t filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

You can’t claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules. You can claim this person as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5.

1. Did you, and your spouse if filing a joint return, have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions)? (Answer “Yes” if you are applying for an ITIN on or before the return due date (including extensions).)

You can’t claim the credit for other dependents.

2. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2025 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)

You can’t claim the credit for other dependents for this qualifying relative.

3. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)

You can claim the credit for other dependents for this dependent. Check the “Credit for other dependents” box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. You can’t claim the credit for other dependents for this qualifying relative.

Forgiveness of Paycheck Protection Program (PPP) Loans

You don’t need to include the amount of a forgiven PPP Loan in your income. Although you don’t need to report the income from the forgiveness of your PPP Loan on Form 1040 or 1040-SR, you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more information, see Pub. 525.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate’s income tax return includes:

Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
IRS.gov/irb/2006-40_IRB#NOT-2006-83.

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 income and what is separate income. For details, see Form 8958 and Pub. 555.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form.

Line 1a

Line 1b

Line 1c

Line 1d

Line 1e

Line 1f

Line 1g

Line 1h

Line 1i

Were You a Statutory Employee?

If you were a statutory employee, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, certain traveling salespeople, and certain homeworkers. Statutory employees report the amount shown in box 1 of Form W-2 on a Schedule C along with any related business expenses.

Missing or Incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than
February 2, 2026. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 2a

Line 2b

Line 3a

Line 3b

Lines 4a, 4b, and 4c

Line 4c

If Exception 1 applies to you, check box 1 on line 4c. If Exception 3 applies to you, check box 2 on line 4c. If Exception 4 applies to you, check box 3 on line 4c and enter “HFD” in the entry space next to box 3.

If another publication or instruction tells you to write a word or code next to line 4b, check box 3 on line 4c and enter that word or code on the entry space next to box 3.

If more than one exception applies, check a box for each exception and include a statement showing the amount of each exception, for example, “Line 4b – $1,000 Rollover and $500 HFD.” You don’t need to attach a statement if only Exception 2 and one other exception apply.

Lines 5a, 5b, and 5c

Line 5c

If you have a rollover, including a direct rollover, from one qualified employer’s plan to another or to an IRA, check box 1 on line 5c. See Rollovers, earlier, for more information.

If you are making the election to exclude from your income distributions made from your eligible retirement plan to pay premiums for coverage by an accident or health plan or a long-term care contract, check box 2 on line 5c. See Insurance Premiums for Retired Public Safety Officers, earlier, for more information.

If another publication or instruction tells you to write a word or a code next to line 5b, check box 3 on line 5c and enter that word or code on the entry space next to box 3.

Check each box that applies to you.

Lines 6a, 6b, 6c, and 6d

Line 7a

Line 10

Enter any adjustments to income from Schedule 1, line 26, on line 10.

Line 12a

If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box(es) on line 12a.

If you are married and filing a joint return, you can be claimed on someone else’s return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid.

Line 12b

If your filing status is married filing separately and your spouse itemizes deductions on their return, check the box on line 12b.

Line 12c

If you were a dual-status alien, check the box on line 12c. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2025 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box. See Nonresident aliens and dual-status aliens, earlier, for more information on making the election for you and your spouse to be taxed on your combined worldwide income.

Line 12d

If you or your spouse (if you are married and filing a joint return) were born before January 2, 1961, or were blind at the end of 2025, check the appropriate box(es) on line 12d.

Don’t check any boxes for your spouse if your filing status is head of household.

If your filing status is married filing separately and your spouse was born before January 2, 1961, or was blind at the end of 2025, you can check the appropriate box(es) on line 12d if your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.

Blindness

If you weren’t totally blind as of December 31, 2025, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

If your eye condition isn’t likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead. You must keep the statement for your records.

If you receive a notice or letter but you would prefer to have it in Braille-ready or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille-ready, large print, audio, or electronic. You can attach Form 9000 to your return or mail it separately.

Line 12e Standard Deduction or Itemized Deductions

If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form. Don’t file the Standard Deduction Chart with your return.

Standard Deduction

Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 12e. Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR.

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

Standard Deduction Worksheet for Dependents—Line 12e

Line 13a

Line 13b

Line 16

Line 19

Line 25 Federal Income Tax Withheld

Line 26

Line 27b

Check the box on line 27b if you are (1) a minister, member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner; and (2) filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1z. See the instructions under Clergy, later, for how to determine the amount of your earned income.

Line 27c

Check the box on line 27c if you do not want to claim the earned income credit or if you have been instructed to check the box in the instructions for line 27a.

Definitions and Special Rules