Filing your federal tax return comes down to four steps: gathering your documents, choosing how to file, filling out the return, and submitting it before the deadline. The process is straightforward once you know what to collect and which option fits your situation. Here’s how to work through it from start to finish.
Check Whether You Need to File
Not everyone is required to file a federal return. Whether you must file depends on your filing status, age, and how much you earned during the year. For the 2025 tax year, here are the income thresholds that trigger a filing requirement if you’re under 65:
- Single: $15,750 or more
- Head of household: $23,625 or more
- Married filing jointly: $31,500 or more (both under 65)
- Married filing separately: $5 or more
If you’re 65 or older, the thresholds are slightly higher. For example, a single filer 65 or older doesn’t need to file until their income reaches $17,550.
Two situations require filing regardless of how much you made. If you had net self-employment income over $400, you owe self-employment tax and must file. And if you’re claimed as a dependent on someone else’s return, the rules are stricter: you may need to file with as little as $1,350 in unearned income (interest, dividends, capital gains) even if your total income is well below the standard thresholds.
Even if you’re not required to file, it’s often worth doing so. If your employer withheld federal taxes from your paychecks, filing is the only way to get that money back as a refund. You may also qualify for refundable credits like the Earned Income Tax Credit, which can put money in your pocket even if you owed zero tax.
Gather Your Documents
Before you sit down to file, pull together everything you’ll need. Hunting for a missing form halfway through the process is the main reason people abandon a return and come back to it later. Most of what you need will arrive in the mail or in your online accounts by late January or early February.
Income forms: Your employer sends you a W-2 showing wages and taxes withheld. If you did freelance or contract work, expect a 1099-NEC from each client that paid you $600 or more. Other common income forms include 1099-INT for bank interest, 1099-DIV for investment dividends, 1099-G for unemployment benefits, 1099-R for retirement distributions, and SSA-1099 for Social Security benefits. If you sold items online or received payments through apps like Venmo or PayPal above the reporting threshold, look for a 1099-K.
Deduction and credit records: If you plan to itemize deductions instead of taking the standard deduction, you’ll need mortgage interest statements, property tax records, charitable donation receipts, and records of medical expenses. Even if you take the standard deduction, keep records of education expenses, childcare costs, retirement contributions, and health savings account contributions, since these can qualify for credits or above-the-line deductions.
Personal information: Have your Social Security number (or ITIN) handy for yourself and anyone on your return, including dependents. You’ll also need your bank account and routing numbers if you want your refund deposited directly. If you filed last year, keep your prior-year adjusted gross income (AGI) nearby, since e-filing systems use it to verify your identity.
Choose How to File
You have several options, ranging from free to several hundred dollars. The right choice depends on your income and how complicated your tax situation is.
IRS Free File: If your adjusted gross income is $89,000 or less, you can use IRS Free File, which gives you access to brand-name tax software at no cost through the IRS website. The software walks you through the return with interview-style questions, just like the paid versions. If your income is above that limit, you can still use Free File Fillable Forms, which are electronic versions of paper tax forms with basic calculations built in. These require more tax knowledge since they don’t guide you step by step.
Commercial tax software: Programs like TurboTax, H&R Block, and TaxAct charge anywhere from $0 for the simplest returns to $100 or more for versions that handle self-employment income, rental properties, or investments. The paid tiers add features like live support and automatic import of W-2 and 1099 data. State returns usually cost extra.
Tax professionals: If you have a complex situation (owning a business, rental income, significant investment activity), hiring an enrolled agent, CPA, or other tax preparer can be worth the cost. Expect to pay anywhere from $200 to $500 or more depending on the complexity. The IRS also offers free in-person help through its Volunteer Income Tax Assistance (VITA) program for people who generally earn $67,000 or less.
Paper filing: You can still print forms, fill them out by hand, and mail them in. This is the slowest option. Paper returns take significantly longer to process, and refunds can take six to eight weeks or more compared to about 21 days for e-filed returns with direct deposit.
Understand the Standard Deduction
The standard deduction is a flat amount subtracted from your income before your tax is calculated. Most filers take it because it’s simpler and, for many people, larger than what they’d get by itemizing individual expenses. For the 2025 tax year (filed in 2026), the standard deduction amounts are:
- Single or married filing separately: $15,750
- Married filing jointly: $31,500
- Head of household: $23,625
You should itemize only if your total deductible expenses (mortgage interest, state and local taxes up to $10,000, charitable donations, and qualifying medical expenses) add up to more than your standard deduction. About 90% of filers take the standard deduction.
Fill Out and Submit Your Return
If you’re using tax software, the program builds your return as you answer questions about your income, deductions, and credits. It selects the right forms automatically. Here’s the general flow:
First, enter your personal information and filing status. Your filing status (single, married filing jointly, married filing separately, head of household, or qualifying surviving spouse) affects your tax brackets and standard deduction, so choosing correctly matters. If you’re unmarried and pay more than half the cost of keeping up a home for a qualifying dependent, head of household usually saves you money compared to filing as single.
Next, report all your income. Enter each W-2, 1099, and other income form. The IRS receives copies of these same forms, so leaving one out will trigger a notice. If you earned income that wasn’t reported on a form (cash payments, for example), you’re still required to include it.
Then claim your deductions and credits. The software will compare your itemized deductions against the standard deduction and recommend the better option. It will also prompt you for common credits like the Child Tax Credit, education credits, and the Earned Income Tax Credit.
Finally, review your return and file it electronically. Double-check your Social Security numbers, bank account info, and income figures. Errors in these fields are the most common reason returns get rejected or refunds get delayed. Once you e-file, the IRS typically acknowledges acceptance within 24 to 48 hours.
Know the Deadline
The federal filing deadline for the 2025 tax year is April 15, 2026. If you owe taxes, payment is also due by that date, even if you request more time to file.
If you can’t finish your return in time, you can request a six-month extension by filing Form 4868, which pushes your filing deadline to October 15. Most tax software includes this option. An extension gives you more time to file, but it does not give you more time to pay. Any tax you owe is still due by April 15, and interest and penalties start accruing on unpaid balances after that date. If you think you’ll owe, estimate the amount and send a payment with your extension request to minimize those charges.
Track Your Refund
If you’re owed a refund, you can track its status using the IRS “Where’s My Refund?” tool on irs.gov or through the IRS2Go mobile app. You’ll need your Social Security number, filing status, and exact refund amount. The tool updates about once a day, usually within 24 hours of the IRS accepting your e-filed return.
Most refunds for e-filed returns with direct deposit arrive within 21 days. Refunds for paper returns take longer. Certain credits, particularly the Earned Income Tax Credit and the Additional Child Tax Credit, are subject to a legal hold that delays those refunds until mid-February at the earliest, even if you file on the first day the IRS accepts returns.
What If You Owe and Can’t Pay
If your return shows a balance due and you can’t pay in full, file the return anyway. The penalty for not filing is much steeper than the penalty for not paying. The failure-to-file penalty is typically 5% of the unpaid tax per month, while the failure-to-pay penalty is 0.5% per month.
The IRS offers payment plans for people who need more time. A short-term plan gives you up to 180 days to pay in full with no setup fee. A long-term installment agreement lets you make monthly payments over a longer period, with setup fees that range from $22 to $220 depending on how you apply and whether you agree to automatic withdrawals. You can apply online at irs.gov if you owe $50,000 or less in combined tax, penalties, and interest.