Filing your federal income taxes comes down to gathering your documents, choosing how you want to file, and submitting your return before the deadline. The process can feel overwhelming the first time, but most people with straightforward income can complete a return in a few hours. Here’s what you need to know to get it done.
Check Whether You Need to File
Not everyone is required to file a federal tax return. Whether you need to depends on your filing status, age, and how much you earned. For the 2025 tax year (filed in 2026), these are the income thresholds that trigger a filing requirement:
- Single, under 65: $15,750 or more in gross income
- Single, 65 or older: $17,550 or more
- Married filing jointly, both under 65: $31,500 or more
- Head of household, under 65: $23,625 or more
- Married filing separately: $5 or more (essentially everyone)
Even if your income falls below these thresholds, you should still file if your employer withheld federal taxes from your paycheck. Filing is the only way to get that money back as a refund. You’re also required to file if you earned more than $400 in net self-employment income, regardless of your total earnings.
Gather Your Documents
Before you sit down to fill out a return, collect everything you’ll need. Most of the key forms arrive by mail or become available online in January and February. Employers must send W-2 forms by January 31, and banks, brokerages, and other payers follow a similar timeline for 1099 forms.
Start with the basics: your Social Security number (and those of your spouse and dependents, if applicable), your bank account and routing numbers for direct deposit of any refund, and last year’s adjusted gross income (AGI), which you’ll need to verify your identity when e-filing. Your AGI appears on line 11 of last year’s Form 1040.
Then pull together your income documents:
- Form W-2: Wages from each employer you worked for during the year
- Form 1099-NEC: Payments for freelance or independent contractor work
- Form 1099-INT: Interest earned from bank accounts
- Form 1099-DIV: Dividends from investments
- Form 1099-G: Unemployment benefits or state tax refunds
- Form 1099-R: Distributions from retirement accounts or pensions
- Form 1099-K: Payments received through payment apps or online marketplaces
- Form SSA-1099: Social Security benefits
If you plan to claim deductions or credits beyond the standard deduction, you’ll also need records of mortgage interest, property taxes, charitable donations, childcare expenses, education costs, and retirement contributions. Self-employed filers should have receipts and records for all business expenses, mileage logs, and any estimated tax payments made during the year.
Choose Your Filing Status
Your filing status determines your tax brackets and the size of your standard deduction, so picking the right one matters. There are five options: single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse.
If you’re married, filing jointly almost always results in a lower total tax bill than filing separately. Head of household is available to unmarried people who paid more than half the cost of keeping up a home for a qualifying dependent. It comes with a larger standard deduction ($23,625 for 2025) and more favorable tax brackets than the single status.
Decide Between Standard and Itemized Deductions
After adding up your income, you reduce it by taking either the standard deduction or itemized deductions. The standard deduction is a flat amount based on your filing status. For the 2025 tax year, those amounts are:
- Single or married filing separately: $15,750
- Head of household: $23,625
- Married filing jointly: $31,500
Filers who are 65 or older get an additional amount on top of these figures. Most taxpayers take the standard deduction because it’s simpler and often larger than what they could claim by itemizing. Itemizing makes sense only if your combined mortgage interest, state and local taxes (capped at $10,000), charitable donations, and other qualifying expenses exceed your standard deduction amount. If you’re not sure which is better, most tax software will calculate both and recommend the larger one.
Pick a Way to File
You have several options for actually completing and submitting your return. The right choice depends on how complex your tax situation is and how much you want to spend.
Tax Software
Online tax software walks you through your return by asking questions in plain language and filling in the correct forms behind the scenes. Popular options include TurboTax, H&R Block, TaxAct, and FreeTaxUSA. Most offer a free tier for simple returns (typically W-2 income with the standard deduction) and charge $30 to $100 or more for returns involving self-employment, investments, or rental income. State returns usually cost extra.
IRS Free File
If your adjusted gross income is below a certain threshold, you may qualify for IRS Free File, a partnership between the IRS and private tax software companies that provides free federal filing. You can check eligibility and access participating software through irs.gov. This is a solid option if you qualify and want to avoid paying for commercial software.
Volunteer Tax Assistance
The IRS sponsors two free in-person programs. The Volunteer Income Tax Assistance (VITA) program serves people who generally earn $67,000 or less, people with disabilities, and limited-English speakers. The Tax Counseling for the Elderly (TCE) program focuses on filers 60 and older. Both use IRS-trained volunteers who prepare and e-file your return at no charge. You can find locations through the IRS website or by calling 211.
Hiring a Tax Professional
A certified public accountant (CPA) or enrolled agent can handle more complex situations, such as owning a business, selling property, or dealing with multiple state returns. Professional preparation typically costs $200 to $500 or more depending on complexity. This route makes the most sense when the stakes are high enough that getting it wrong could cost you more than the preparation fee.
Filing by Hand
You can still fill out a paper Form 1040 and mail it to the IRS. Paper returns take significantly longer to process, often six weeks or more compared to about 21 days for e-filed returns. The IRS strongly encourages electronic filing, and about 90% of returns are now filed that way.
Fill Out Your Return Step by Step
Whether you use software or paper, the structure is the same. Form 1040 is the standard individual tax return, and it follows a logical flow. First, you enter your personal information and filing status. Next, you report all sources of income: wages, freelance earnings, interest, dividends, retirement distributions, and anything else. The total is your gross income.
From gross income, you subtract “above the line” adjustments like contributions to a traditional IRA, student loan interest, and self-employment tax. The result is your adjusted gross income (AGI). Then you subtract either your standard deduction or itemized deductions to arrive at your taxable income. The software or tax tables tell you how much tax you owe on that amount.
Finally, you apply any tax credits you qualify for. Credits reduce your tax bill dollar for dollar, which makes them more valuable than deductions. Common credits include the Child Tax Credit, the Earned Income Tax Credit (for lower and moderate-income workers), and education credits like the American Opportunity Credit. After subtracting credits and any taxes already paid through withholding or estimated payments, you’ll either owe a balance or receive a refund.
Know the Deadline
The federal filing deadline for the 2025 tax year is April 15, 2026. If you can’t finish by then, you can request an automatic six-month extension by filing Form 4868 before the deadline. 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’re still expected to estimate and pay that amount by April 15 to avoid interest and late-payment penalties.
If you’re owed a refund, there’s no penalty for filing late, but there’s also no reason to wait. Filing early with direct deposit is the fastest way to get your money. Most e-filed returns with direct deposit are processed within 21 days. You can track your refund status using the “Where’s My Refund?” tool on irs.gov or the IRS2Go mobile app.
What Happens After You File
Once the IRS accepts your e-filed return, you’ll receive a confirmation. Keep a copy of your completed return and all supporting documents for at least three years, which is the standard window the IRS has to audit most returns. If you claimed a large loss or omitted significant income, the window can be longer, so holding records for six to seven years is a safer practice.
If you discover a mistake after filing, you can correct it by submitting Form 1040-X, an amended return. You generally have three years from the original filing date to amend. Common reasons to amend include a missing W-2 or 1099 that arrived late, a forgotten deduction, or an incorrect filing status.