Filing your federal tax return comes down to a few core steps: gathering your income documents, choosing how you want to file, claiming the credits and deductions you qualify for, and submitting everything by the April 15 deadline. Whether this is your first time or you just need a refresher, here’s how the whole process works.
Check Whether You Need to File
Most people who earned income during the year need to file. For the 2025 tax year, single filers under 65 must file if they earned $15,750 or more. For head of household, that threshold is $23,625. Married couples filing jointly need to file at $31,500 or more (if both spouses are under 65). If you’re 65 or older, the thresholds are slightly higher: $17,550 for single filers and $34,700 for married couples filing jointly where both spouses are 65 or older.
A few situations require you to file regardless of how much you made. If you earned more than $400 in net self-employment income, whether from freelancing, driving for a rideshare app, or selling goods online, you owe self-employment tax and need to file. If you received marketplace health insurance with advance premium tax credits, you also need to file to reconcile those payments. And if you’re married filing separately, the filing threshold is just $5.
Even if your income falls below these thresholds, filing can still be worth it. If your employer withheld federal taxes from your paychecks, you may be owed a refund. You could also qualify for refundable credits like the Earned Income Tax Credit, which puts money back in your pocket only if you file.
Gather Your Documents
Before you sit down to file, collect every form that reports income you received during the year. Employers send W-2 forms showing your wages and the taxes already withheld. Most of these arrive by late January. If you did freelance or contract work, you should receive a 1099-NEC from any client that paid you $600 or more. Other common forms include:
- 1099-INT for bank interest
- 1099-DIV for stock dividends
- 1099-K for payments through online marketplaces and payment apps
- 1099-G for unemployment benefits or state tax refunds
- 1099-R for retirement account distributions or pension payments
- SSA-1099 for Social Security benefits
- 1095-A if you had health coverage through the marketplace
If you bought, sold, or traded cryptocurrency or other digital assets, keep records of those transactions even if you didn’t receive a tax form for them. You’re still required to report the gains or losses.
You’ll also want documents that support any deductions or credits you plan to claim. That includes receipts for charitable donations, mortgage interest statements (Form 1098), property tax records, tuition and education expenses, childcare costs, health savings account contributions, and records of retirement contributions like IRA deposits. If you’re self-employed, gather your business expense records, mileage logs, and receipts for office supplies or equipment.
Choose How to File
You have three basic options: tax software, a tax professional, or paper forms by mail. The vast majority of filers use software, and for good reason. It walks you through each section of the return, does the math, checks for errors, and e-files the return directly to the IRS.
The IRS partners with private tax software companies through its Free File program, which lets taxpayers who earn $69,000 or less use guided software at no cost. If you earn more than that, you can still use commercial software, though you’ll typically pay somewhere between $30 and $150 depending on the complexity of your return. The IRS previously offered its own free filing tool called Direct File, but that program was shut down for the 2026 filing season.
Hiring a tax professional makes sense if your situation is complex, such as owning rental property, running a business, or dealing with stock options. Expect to pay a few hundred dollars for a straightforward return and more for complicated ones. If you earn $69,000 or less, are 60 or older, have a disability, or need language support, you may qualify for free in-person tax preparation through IRS-affiliated volunteer programs like VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly).
Pick Your Filing Status
Your filing status affects your tax brackets, your standard deduction, and your eligibility for certain credits. The five options are single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse. Most married couples benefit from filing jointly because the tax brackets and standard deduction are more favorable. Head of household is available to unmarried taxpayers who paid more than half the cost of maintaining a home for a qualifying dependent, and it comes with a larger standard deduction than filing as single.
Claim Credits and Deductions
Deductions reduce the amount of income that gets taxed. Credits directly reduce the amount of tax you owe, making them more valuable dollar for dollar. You’ll encounter both as you work through your return.
The first deduction decision is whether to take the standard deduction or to itemize. The standard deduction is a flat amount based on your filing status. Most taxpayers take it because it’s simpler and often larger than their itemized total. But if your mortgage interest, state and local taxes (capped at $10,000), charitable donations, and medical expenses (above 7.5% of your income) add up to more than the standard deduction, itemizing saves you more.
Common credits include the Child Tax Credit for each qualifying child, the Child and Dependent Care Credit for daycare or after-school expenses, education credits like the American Opportunity Credit (worth up to $2,500 per student for the first four years of college), and the Earned Income Tax Credit for lower-income workers. Tax software will prompt you for each of these and calculate what you qualify for based on your answers.
Submit Your Return
E-filing is the fastest and most reliable way to submit. When you file electronically and choose direct deposit for your refund, the IRS typically issues refunds within 21 days. Paper returns take significantly longer, often six weeks or more.
If you owe money, you can pay electronically through IRS Direct Pay (linked to your bank account), by debit or credit card, or by mailing a check with a payment voucher. You can also set up a short-term or long-term payment plan if you can’t pay the full amount right away.
If you’re not ready to file by April 15, you can request an automatic six-month extension using Form 4868. This gives you until October 15 to submit your return. However, an extension to file is not an extension to pay. If you owe taxes, you still need to estimate and pay that amount by April 15 to avoid penalties and interest. The late-payment penalty is typically 0.5% of the unpaid balance per month, while the late-filing penalty is steeper at 5% per month, up to a maximum of 25%.
Track Your Refund
Once you’ve e-filed, you can check the status of your refund using the IRS “Where’s My Refund?” tool on irs.gov or the IRS2Go mobile app. You’ll need your Social Security number, filing status, and the exact refund amount. The tool updates once a day, usually overnight, and most e-filed returns with direct deposit show a refund date within 21 days of acceptance.
Stay Organized for Next Year
After you file, keep a copy of your completed return and all supporting documents. The IRS can audit returns going back three years in most cases, and up to six years if there’s a substantial understatement of income. Store your records digitally or in a dedicated folder so next year’s filing is easier. If your income fluctuates, or if you’re self-employed and don’t have taxes withheld from paychecks, consider making quarterly estimated tax payments throughout the year to avoid a large bill (and potential penalties) at filing time.