Form 1040 and 1040-SR Helpful Hints

For 2025, you will use Form 1040 or, if you were born before January 2, 1961, you have the option to use Form 1040-SR.

You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules for more information.

If you e-file your return, the software you use will generally determine which schedules you need.

3

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

What can TAS do for you? TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

• ^{Your problem is causing a financial difficulty for you, your family, or your business.}

• ^{You face (or your business is facing) an immediate threat of adverse action.}

• ^{You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.}

How can you reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your advocate’s number:

• ^{Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;}

• ^{Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you} can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;

• ^{Check your local directory; or}

• ^{Call TAS toll free at 877-777-4778.}

How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How else does TAS help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS . Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Publication 4134, Low Income Taxpayer Clinic List . This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers’ systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org .

4

Affordable Care Act— What You Need To Know

Requirement To Reconcile Advance Payments of the Premium Tax Credit

The premium tax credit helps pay premiums for health insurance purchased from the Health Insurance Marketplace (the Marketplace). Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company.

If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.

The Marketplace is required to send Form 1095-A by January 31, 2026, listing the advance payments and other information you need to complete Form 8962 .

1. You will need Form 1095-A from the Marketplace.

2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.

3. Include Form 8962 with your Form 1040, 1040-SR, or 1040-NR . (Don’t include Form 1095-A.)

Health Coverage Reporting

If you or someone in your family was an employee in 2025, the employer may be required to send you Form 1095-C . Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive Form 1095-C by early March 2026 . This information may be relevant if you purchased health insurance coverage for 2025 through the Marketplace and wish to claim the premium tax credit on Schedule 3, line 9 . However, you don’t need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit for 2025, you don’t need the information in Part II of Form 1095-C . For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962.

Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to buy health insurance.

5

What’s New

Trump accounts and new Form 4547. Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children. If the child was born after 2024 and before 2029, is a U.S. citizen, and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child’s Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual’s 2025 income tax return. For more information on Trump accounts, and to learn how to make these elections, see Form 4547 and its instructions. Standard deduction amount in- creased. For 2025, the standard deduction amount has been increased for all filers. The amounts are:

• ^{$15,750–Single or Married filing} separately.

• ^{$31,500–Married filing jointly or} Qualifying surviving spouse.

• ^{$23,625–Head of household.} Higher catch-up contribution limit for ages 60 to 63. If, at the end of 2025, you were at least age 60, but younger than age 64, and you participated in a deferred compensation plan (including most 401(k), 403(b), governmental 457 plans, and the governmental Thrift Savings Plan), a higher catch-up contribution limit may apply to you. For 2025, this higher catch-up contribution limit is $11,250 ($5,250 for section 401(k)(11) and SIMPLE plans). For more information, contact your plan administrator. Main home was in the U.S. If your main home (and spouse if filing a joint return) was in the U.S. for over half of 2025, check the box on the front of Form 1040 or 1040-SR. Providing this information will help the IRS determine your eligibility for certain tax benefits, including the earned income credit. Changes to the Dependents section. The Dependents section now has numbered rows and asks for more informa

6

For information about any additional changes to the 2025 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/ Form1040 .

tion about you and your dependents. This new information is being asked to help the IRS determine your eligibility for certain tax benefits, including the child tax credit, the credit for other dependents, and the earned income credit. Write-in information. Beginning in 2025, most of the words, codes, and/or dollar amounts that are used to explain an item of income or deduction, and that you previously had to enter next to a specific line, now have a dedicated checkbox or entry space. Death of a taxpayer. If you need to file a return for someone who died before filing a 2025 return, check the “Deceased” box at the top of Form 1040 or 1040-SR and enter the date of death. For more information, see Death of a Tax- payer . Contributions to a governmental paid family leave program. Beginning in 2025, if you made contributions to a governmental paid family leave program, you will now include the full amount of those contributions in your income. If you itemize your deductions on Schedule A, you can include the amounts contributed as part of the state and local taxes that you paid. Form 1099-DA. If, in 2025, you used a broker to effect the sale of a digital asset, your broker should send you a Form 1099-DA that reports information regarding the transaction. In 2025, your broker has the option to report your basis in the digital asset on Form 1099-DA but is not required to do so. If your broker did not report your basis on Form 1099-DA, you will need to use your own books and records to determine your basis. As a reminder, you must answer the digital asset question on Form 1040 whether or not you received a Form 1099-DA, and you must report gain or loss from the transaction with respect to the digital assets (see line 7(a)). For more information, see the Instructions for Form 1099-DA. Electronic payments and direct depos- it. If you have access to U.S. banking services or electronic payments systems,

you should use direct deposit for any refunds. The IRS recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay , your debit or credit card, your digital wallet, or your online account. Go to IRS.gov/ Payments to see all your payment options. Also, see ModernPayments . New deductions for itemizers and non-itemizers. Recent legislation provided for four new deductions that take effect beginning in 2025. If you are eligible, you can claim these deductions if you take the standard deduction or if you itemize on Schedule A. For more information on these deductions, see the instructions for Schedule 1-A. The new deductions are as follows.

• ^{No tax on tips. You may be eligi-} ble to take a deduction for qualified tips paid to you in 2025. You can’t deduct more than $25,000 of those tips. Your deduction will be limited if your modified adjusted gross income is more than $150,000 ($300,000 if married filing jointly). To be eligible, you and/or your spouse who received the tips must have a valid SSN. If you are married, you must file a joint return.

• ^{No tax on overtime. If you earned} qualified overtime, you may be eligible to deduct up to $12,500 ($25,000 if married filing jointly) of your qualified overtime compensation. Your deduction will be limited if your modified adjusted gross income is more than $150,000 ($300,000 if married filing jointly). To be eligible, you and/or your spouse who received the overtime must have a valid SSN. If you are married, you must file a joint return.

• ^{No tax on car loan interest. If you} paid or accrued qualified passenger vehicle loan interest on a vehicle you purchased in 2025 for personal use, you may be eligible to deduct up to $10,000 of that interest. Your deduction will be limited if your modified adjusted gross income is more than $100,000 ($200,000 if married filing jointly).

• ^{Enhanced deduction for seniors.} If you were born before January 2, 1961,

you may be eligible for an enhanced deduction for seniors. Your deduction will be limited if your modified adjusted gross income is more than $75,000 ($150,000 if married filing jointly). To be eligible, you and/or your spouse must have a valid SSN. If you are married, you must file a joint return. The maximum amount of the deduction is $6,000 ($12,000 if both spouses are eligible). New Schedule 1-A. A new schedule to Form 1040, Schedule 1-A, has been created for taxpayers to claim a deduction for the recently enacted deductions for no tax on tips, no tax on overtime, no tax on car loan interest, and the enhanced deduction for seniors. For more information, see the instructions for Schedule 1-A. State and local tax deduction limit in- creased. The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately). The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately). For more information, see the Instructions for Schedule A. Changes to the child tax credit and additional child tax credit. Recent legislation made permanent the increase to the child tax credit (CTC) and additional child tax credit (ACTC) amount. For 2025, the maximum CTC has increased

to $2,200 per qualifying child, of which $1,700 can be claimed for the ACTC. In addition, beginning in 2025, to be eligible to claim the CTC or ACTC, you must have a valid SSN, which means it must be valid for employment and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN in order to be eligible for the CTC and ACTC. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions). Changes to the adoption credit. Recent legislation made changes to the adoption credit. Beginning in 2025:

• ^{Up to $5,000 of adoption credit is} refundable. Up to $5,000 of your adoption credit may be refundable. The amount of the refundable portion is determined separately for each eligible child.

• ^{Parity for Indian tribal govern-} ments. Tribal governments now have parity for special needs adoption determinations. This means that state government and Indian tribal government determinations of special needs are both recognized for purposes of the adoption credit.

For more information, see Form 8839 and its instructions. Election to pay tax on farmland sale or exchange in installments. If your tax year began after July 4, 2025, and

you sold or exchanged qualified farmland to a qualified farmer after that date, you can elect to pay the net income tax liability on the sale or exchange in four equal installments. For more information, see the instructions for Schedule 3. Also, see Form 1062 and its instructions. Domestic research and experimental expenditures. Beginning in 2025, taxpayers are allowed to deduct domestic research or experimental expenditures. Alternatively, taxpayers may elect to charge their domestic research or experimental expenditures to a capital account and deduct them ratably over a period of not less than 60 months (beginning with the month in which the taxpayers first realize the benefits from such expenditures). Updated reporting requirements for Form 1099-K. Payment card companies, payment apps, and online marketplaces will be required to send you a Form 1099-K only if the amount of your business transactions during the year is more than $20,000 and the total number of your transactions is more than 200. New option for scheduled appoint- ments at Taxpayer Assistance Centers (TAC). Beginning in 2025, taxpayers with scheduled appointments at TACs may choose to receive appointment confirmations, reminders, and cancellation notices directly via text message on their mobile devices.

7

Filing Requirements

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. territory should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.

Even if you do not otherwise

TIP have to file a return, you should

file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits.

• ^{Earned income credit.}

• ^{Additional child tax credit.}

• ^{American opportunity credit.}

• ^{Premium tax credit.}

• ^{Refundable adoption credit.}

See Pub. 501 for details. Also, see Pub. 501 if you do not have to file but received a Form 1099-B or 1099-DA (or substitute statement) . Requirement to reconcile advance payments of the premium tax credit. If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2025 and advance payments of the premium tax credit were made for this coverage, you must file a 2025 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else’s 2025 return, you do not have to attach Form 8962. Exception for certain children under age 19 or full-time students. If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2025 or was a full-time student under

8

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

Have you tried IRS e-file ? It’s the fastest way to get your refund and it’s free if you are eligible. Visit IRS.gov for details.

age 24 at the end of 2025. To do so, use Form 8814. If you make this election, your child doesn’t have to file a return. For details, use Tax Topic 553 or see Form 8814.

A child born on January 1, 2002, is considered to be age 24 at the end of 2025. Do not use Form 8814 for such a child.

Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2025. See Pub. 519 for details.

Nonresident aliens and dual-status ali- ens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

• ^{You were married to a U.S. citizen} or resident alien at the end of 2025.

• ^{You elected to be taxed as a resi-} dent alien. For more information, see Nonresident aliens and dual-status aliens, later, and Pub. 519.

Specific rules apply to deter-

! mine if you are a resident alien, CAUTION nonresident alien, or dual-sta-

tus alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040-NR. Pub. 519 discusses these re- quirements and other information to help aliens comply with U.S. tax law.

When and Where Should You File?

File Form 1040 or 1040-SR by April 15, 2026 . If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency opera

tion, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.

The chart at the end of these in-

TIP structions provides the current

address for mailing your re- turn. Use these addresses for Form 1040 or 1040-SR filed in 2026. The address for returns filed after 2026 may be dif- ferent. See IRS.gov/Form1040 for any updates.

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 exten-

! sion to file doesn’t extend the CAUTION 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 penal- ties. 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.

• ^{You live outside the United States} and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

• ^{You are in military or naval service} on duty outside the United States and Puerto Rico.

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.

• ^{DHL Express 9:00, DHL Express} 10:30, DHL Express 12:00, DHL Ex

Chart A—For Most People

press Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.

• ^{UPS Next Day Air Early A.M.,} UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

• ^{FedEx First Overnight, FedEx Pri-} ority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

To check for any updates to the list of designated private delivery services, go

to IRS.gov/PDS . For the IRS mailing ad- dress 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 CAUTION can’t use a private delivery

service to make tax payments required to be sent to a P.O. box.

9

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)

10

Chart C—Other Situations When You Must File

Need more information or forms? Visit IRS.gov. 11

Line Instructions for Forms 1040 and 1040-SR

Name and Address

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse’s name in the entry space below the filing status checkboxes instead of below your name. If you are currently incarcerated, enter your inmate identifying number near your last name.

If you filed a joint return for

TIP 2024 and you are filing a joint

return for 2025 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2024 return.

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 in

! CAUTION

Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions.

What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1961. Fiscal-year filers. If you are a fiscal-year filer using a tax year other than January 1 through December 31, 2025, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR. Section references are to the Internal Revenue Code.

come 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.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf , from your local SSA office, or by calling the SSA at 800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employ

12 Need more information or forms? Visit IRS.gov.

ment authorization. An ITIN won’t be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.

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:

• ^{You file a joint return, or}

• ^{Your spouse is filing a separate re-} turn.

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.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

• ^{Married filing separately.}

• ^Single.

• ^{Head of household.}

• ^{Married filing jointly.}

• ^{Qualifying surviving spouse.} For information about marital status, see Pub. 501.

More than one filing status can

TIP apply to you. You can choose

the one for which you qualify that will give you the lowest tax.

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.

• ^{You were never married.}

• ^{You were legally separated accord-} ing to your state law under a decree of divorce or separate maintenance. But if, at the end of 2025, your divorce wasn’t final (an interlocutory decree), you are considered married and can’t check the box.

• ^{You were widowed before January} 1, 2025, and didn’t remarry before the end of 2025. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the instructions for Qualifying Surviving Spouse, later.

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.

• ^{You were married at the end of} 2025, even if you didn’t live with your spouse at the end of 2025.

• ^{Your spouse died in 2025 and you} didn’t remarry in 2025.

• ^{You were married at the end of} 2025 and your spouse died in 2026 before filing a 2025 return.

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. Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn’t pay the tax due, the other may have to. Or, if one spouse doesn’t report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

• ^{You believe your spouse isn’t re-} porting all of their income, or

• ^{You don’t want to be responsible} for any taxes due if your spouse doesn’t have enough tax withheld or doesn’t pay enough estimated tax. See the instructions for Married Filing Separately . Also see Innocent Spouse Relief under General Information, later.

Nonresident aliens and dual-status ali- ens. Generally, a married couple can’t file a joint return if either spouse is a nonresident alien at any time during the year. However, you and your spouse can choose to be treated as U.S. residents for the entire year and file a joint return if one spouse was a nonresident alien at the end of the tax year (the nonresident spouse) and the other was a U.S. citizen or resident at the end of the tax year. This choice remains in effect in subsequent years until terminated. You and your spouse can also choose to file as

Need more information or forms? Visit IRS.gov. 13

U.S. residents for the entire year if both of you are U.S. citizens or residents at the end of the year and either (or both) of you were a nonresident at the beginning of the year (the dual-status spouse(s)). You can only make this choice for 1 year, and it does not apply to any future years.

If you and your spouse are making either of these choices to be treated as U.S. residents for 2025, check the box in the Filing Status section and enter the name of the nonresident spouse or dual-status spouse(s) (whichever applies to you) in the entry space. Also check the box and enter their name if you and your nonresident spouse made the choice to be treated as residents in a prior year and the choice remains in effect.

To make either choice for 2025,

! you and your spouse must file a CAUTION joint return and attach a state-

ment, signed by both spouses, to your re- turn. To find out what information must be included in the statement, as well as more information on these choices, see Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status aliens in Pub. 519.

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

TIP 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.

• ^{You were legally separated accord-} ing to your state law under a decree of divorce or separate maintenance at the end of 2025. But if, at the end of 2025, your divorce wasn’t final (an interlocutory decree), you are considered married.

• ^{You are married but lived apart} from your spouse for the last 6 months of 2025 and you meet the other rules under Married persons who live apart, later.

• ^{You are married and your spouse} was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made. See Nonresident aliens and du- al-status aliens, earlier. Check the “Head of household” box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies. Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2025 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn’t have to live with you.

Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later).

1. Any person whom you can claim as a dependent. But don’t include:

a. Your child whom you claim as your dependent because of the rule for Children of divorced or separated pa- rents under Who Qualifies as Your De- pendent, later;

b. Any person who is your dependent only because the person lived with you for all of 2025; or

c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your De- pendent, later.

2. Your unmarried qualifying child who isn’t your dependent.

3. Your married qualifying child who isn’t your dependent only because you can be claimed as a dependent on someone else’s 2025 return.

4. Your qualifying child who, even though you are the custodial parent, isn’t your dependent because of the rule for Children of divorced or separated pa- rents under Who Qualifies as Your De- pendent, later.

If the child isn’t claimed as your dependent, enter the child’s name in the entry space below qualifying surviving spouse. If you don’t enter the name, it will take us longer to process your return.

Qualifying child. To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

The dependents you claim are

TIP those you list by name and SSN

in the Dependents section on Form 1040 or 1040-SR.

Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a

14 Need more information or forms? Visit IRS.gov.

juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your De- pendent, if applicable.

If the person for whom you kept up a home was born or died in 2025, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025, the person is considered to have lived with you for more than half of 2025 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2025. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

Married persons who live apart. Even if you weren’t divorced or legally separated at the end of 2025, you are considered unmarried if all of the following apply.

• ^{You lived apart from your spouse} for the last 6 months of 2025. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

• ^{You file a separate return from} your spouse.

• ^{You paid over half the cost of} keeping up your home for 2025.

• ^{Your home was the main home of} your child, stepchild, or foster child for more than half of 2025 (if half or less, see Exception to time lived with you, earlier).

• ^{You can claim this child as your} dependent or could claim the child except that the child’s other parent can claim the child under the rule for Chil- dren of divorced or separated parents under Who Qualifies as Your Dependent, later.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

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.

1. Your spouse died in 2023 or 2024 and you didn’t remarry before the end of
3. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2025:

a. The child had gross income of $5,200 or more,

b. The child filed a joint return, or c. You could be claimed as a dependent on someone else’s return.

If the child isn’t claimed as your dependent, enter the child’s name in the entry space. If you don’t enter the name, it will take us longer to process your return.

3. This child lived in your home for all of 2025. If the child didn’t live with you for the required time, see Exception to time lived with you, later.

4. You paid over half the cost of keeping up your home.

5. You could have filed a joint return with your spouse the year your spouse died, even if you didn’t actually do so.

If your spouse died in 2025, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

The dependents you claim are

TIP those you list by name and SSN

in the Dependents section on Form 1040 or 1040-SR.

Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

A child is considered to have lived with you for all of 2025 if the child was born or died in 2025 and your home was the child’s home for the entire time the child was alive. Similarly, if you adopted the child in 2025, or the child was lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of 2025 if your main home was this child’s main home for the entire time since the child was adopted or placed with you in 2025. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

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:

• ^{Received digital assets as payment} for property or services provided;

• ^{Received digital assets as a result} of a reward or award;

Need more information or forms? Visit IRS.gov. 15

• ^{Received new digital assets as a} result of mining, staking, and similar activities;

• ^{Received digital assets as a result} of a hard fork;

• ^{Disposed of digital assets in ex-} change for property or services;

• ^{Disposed of a digital asset in ex-} change or trade for another digital asset;

• ^{Sold a digital asset; or}

• ^{Otherwise disposed of any other fi-} nancial interest in a digital asset.

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.”

• ^{Holding a digital asset in a wallet} or account;

• ^{Transferring a digital asset from} one wallet or account you own or control to another wallet or account that you own or control; or

• ^{Purchasing digital assets using} U.S. or other real currency, including

through the use of electronic platforms such as PayPal and Venmo.

If you used a broker to effect the sale of a digital asset, your broker should send you Form 1099-DA. You must answer the digital asset question on Form 1040 whether or not you received a Form 1099-DA.

Do not leave the question un-

! answered. You must answer CAUTION “Yes” or “No” by checking the

appropriate box. For more information, go to IRS.gov/VirtualCurrencyFAQs.

How To Report Digital Asset Transactions

If, in 2025, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, or other transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D.

If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for

example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services on Schedule C).

If you received ordinary income in connection with digital assets that isn’t reported elsewhere on your return, see the instructions for Schedule 1, line 8v.

If you disposed of any digital asset by gift, you may be required to file Form 709. See Who Must File and Transfers Subject to the Gift Tax in the Instructions for Form 709 for more information.

Dependents

Use the Dependents section to list your dependents. The flowchart and instructions in Who Qualifies as Your Depend- ent will help you determine who you should list in this section. The information provided in rows (5), (6), and (7), and the question below row (7) in the Dependents section, will help the IRS determine your eligibility for certain tax benefits, including the child tax credit, the credit for other dependents, and the earned income credit. For more information, see Who Qualifies as Your Depend- ent and the instructions for line 27a.

16 Need more information or forms? Visit IRS.gov.

Who Qualifies as Your Dependent

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.

Step 1

Do You Have a Qualifying Child?

A qualifying child is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild,

niece, or nephew)

AND

was ...

Under age 19 at the end of 2025 and younger than you

(or your spouse if filing jointly)

or

Under age 24 at the end of 2025, a full-time student (defined later), and younger than you (or your spouse if filing jointly). If the child is a full-time student, check

the “Full-time student” box on row (6) of the Dependents section on page 1 of

Form 1040 or 1040-SR

or Any age and permanently and totally disabled (defined later). If the child is permanently and totally disabled, check the “Permanently and totally disabled”

box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR.

AND

Who didn't provide over half of their own support for 2025 (see Pub. 501)

AND

Who isn't filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income tax or

estimated tax paid (see Pub. 501 for details and examples)

AND

Who lived with you for more than half of 2025. If the child didn’t live with you for the required time, see Exception to time lived with you, later. If the child lived

with you for more than half of 2025, check the “Yes” box (box (a)) on row (5) of

the Dependents section on page 1 of Form 1040 or 1040-SR.

TIP

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

Before you begin. See the definition of Social security num- ber, later. If you want to claim the child tax credit, you must have a valid SSN, which means it must be valid for employment and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC and ACTC. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions). If you want to claim the credit for other dependents, you, and your spouse if filing jointly, must have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions).

! CAUTION

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2025, see Qualifying child of more than one person , later.

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

Yes. Go to Step 2. No. Go to Step 4.

Need more information or forms? Visit IRS.gov. 17

Step 2

Is Your Qualifying Child Your Dependent?

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.)

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.)

Yes. Continue

No. STOP

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

Yes. Continue

No. STOP

You can’t claim this child as a dependent.

3. Was the child under age 17 at the end of 2025? Yes. Continue No. 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.)

5. Was the child married? Yes. See Married person, later.

No. Continue

3. Are you filing a joint return for 2025? Yes. You can claim this No. Continue 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.

No. Go to Step 5.

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.”)

Yes. 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.

Yes. STOP

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

No. 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.

Step 3

Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?

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).)

Yes. Continue

No. STOP

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

18 Need more information or forms? Visit IRS.gov.

Is Your Qualifying Relative Your Dependent?

Step 4 Is Your Qualifying Relative 3. Was your qualifying relative married?

Your Dependent? Yes. See Married

person, later.

No. Continue

A qualifying relative is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for

example, your grandchild)

or

Brother, sister, half brother, half sister, or a son or daughter of any of them (for

example, your niece or nephew)

or

Father, mother, or an ancestor or sibling of either of them (for example, your

grandmother, grandfather, aunt, or uncle)

or

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,

father-in-law, mother-in-law, brother-in-law, or sister-in-law

or

Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn’t violate local law. If the person didn’t live with you for the required time, see Exception to time lived with

you, later.

Yes. STOP

You can’t claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

4. Are you filing a joint return for 2025? Yes. You can claim No. Continue 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.”)

No. 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.

Who wasn’t a qualifying child (see Step 1) of any taxpayer for 2025. For this purpose, a person isn’t a taxpayer if the person isn’t required to file a U.S. income

tax return and either doesn’t file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

Step 5

Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?

Who had gross income of less than $5,200 in 2025. If the person was permanently

and totally disabled, see Exception to gross income test, later.

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).)

Yes. Continue

No. STOP

You can’t claim the credit for other dependents.

For whom you provided over half of the person’s support in 2025. But see Children of divorced or separated parents, Multiple support agreements, and

Kidnapped child, later.

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

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).)

Yes. Continue

No. STOP

Yes. Continue

No. STOP

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

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

Yes. Continue

No. STOP

You can’t claim this person as a dependent.

Need more information or forms? Visit IRS.gov. 19

U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)

Yes. 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.

No. STOP

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

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you don’t know the dependent’s SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn’t a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7.

Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of the child’s noncustodial parent (defined later) if all of the following conditions apply.

1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2025 (whether or not they are or were married).

2. The child received over half of the child’s support for 2025 from the parents (and the rules on Multiple support agree- ments, later, don’t apply). Support of a child received from a parent’s spouse is treated as provided by the parent.

3. The child is in custody of one or both of the parents for more than half of 2025.

4. Either of the following applies. a. The custodial parent signs Form 8332 or a substantially similar statement that they won’t claim the child as a dependent for 2025, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 de- cree or agreement .

b. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2025.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credit and credit for other dependents (lines 19 and 28). However, this doesn’t allow the noncustodial parent to claim head of house

hold filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.

Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2025. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following.

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

2. The other parent won’t claim the child as a dependent.

3. The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

• ^{Cover page (include the other parent’s SSN on that page).}

• ^{The pages that include all the information identified in (1)} through (3) above.

• ^{Signature page with the other parent’s signature and date} of agreement.

! CAUTION

You must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can’t include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent’s claim to certain tax benefits for a child, and the noncustodial parent must include a copy with their return. The form or statement must release the custodial parent’s claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked. A custodial parent who has revoked their previous release of a claim to certain tax benefits for a child must include a copy of the revocation with their return. For details, see Form 8332.

Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 3. Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

20 Need more information or forms? Visit IRS.gov.

Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later.

If the person meets all other requirements to be your qualifying child but was born or died in 2025, the person is considered to have lived with you for more than half of 2025 if your home was this person’s home for more than half the time the person was alive in 2025. If the person meets all other requirements to be your qualifying child but you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or if the person was an eligible foster child placed with you during 2025, the person is considered to have lived with you for more than half of 2025 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2025.

Any other person is considered to have lived with you for all of 2025 if the person was born or died in 2025 and your home was this person’s home for the entire time the person was alive in 2025, or if you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025 and your main home was the person’s main home for the entire time since the person was adopted or placed with you in 2025.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Full-time student. A full-time student is a child who during any part of 5 calendar months of 2025 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn’t include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn’t a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person. If the person is married and files a joint return, you can’t claim that person as your dependent. However, if the person is married but doesn’t file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).

Multiple support agreements. If no one person contributed over half of the support of your relative (or a person who lived

with you all year as a member of your household) but you and another person(s) provided more than half of your relative’s support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2025, the person can’t engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

1. Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28).

2. Head of household filing status.

3. Credit for child and dependent care expenses (Schedule 3, line 2).

4. Exclusion for dependent care benefits (Form 2441, Part III).

5. Earned income credit (line 27a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn’t include a stepparent or foster parent unless that person has adopted the individual.

• ^{If only one of the persons is the child’s parent, the child is} treated as the qualifying child of the parent.

• ^{If the parents file a joint return together and can claim the} child as a qualifying child, the child is treated as the qualifying child of the parents.

• ^{If the parents don’t file a joint return together but both pa-} rents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2025. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2025.

• ^{If no parent can claim the child as a qualifying child, the} child is treated as the qualifying child of the person who had the highest AGI for 2025.

• ^{If a parent can claim the child as a qualifying child but no} parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2025, but only if that person’s AGI is higher than the highest AGI of any parent of the child who can claim the child.

Need more information or forms? Visit IRS.gov. 21

Example. Your child meets the conditions to be a qualifying child for both you and your parent. Your child doesn’t meet the conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can’t claim any of those five tax benefits based on your child. However, if your parent’s AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent.

For more details and examples, see Pub. 501. If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can’t claim any benefits based on this child.

Social security number. You must enter each dependent’s social security number (SSN). Be sure the name and SSN entered agree with the dependent’s social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent’s social security card isn’t correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Se- curity Number (SSN), earlier. If your dependent won’t have a number by the date your return is due, see What if You Can’t File on Time? earlier.

For the child tax credit, your child must have a valid SSN. A valid SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2025 return (including extensions). If your child was a U.S. citizen when the child re

ceived the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2025 and you do not have an SSN for the child, enter “Died” on row (3) of the Dependents section and include a copy of the child’s birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you didn’t have an SSN that is valid for employment and issued before the due date of your 2025 return (including extensions), you can’t claim the child tax credit on your original or amended 2025 return. To claim the credit on a joint return, you or your spouse must have an SSN that is valid for employment and issued before the due date of your 2025 return (including extensions). The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions). If you, or your spouse if filing jointly, didn’t have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions), you can’t claim the credit for other dependents on your original or amended return.

If you apply for an ITIN on or before the due date of your 2025 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

22 Need more information or forms? Visit IRS.gov.

what is separate income. For details, see Form 8958 and Pub. 555. Nevada, Washington, and California domestic partners. A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and their domestic partner. 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.

The lines on Forms 1040 and

! 1040-SR are the same. Referen- CAUTION ces to lines in the following in-

structions refer to the line on either form.

Line 1a

Total Amount From Form(s) W-2, Box 1

Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse’s income from Form(s) W-2, box 1.

If you earned wages while you

! were an inmate in a penal insti- CAUTION tution, report these amounts on

Schedule 1, line 8u. Do not report these wages on line 1a. See the instructions for Schedule 1, line 8u.

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 7 and Schedule 1, lines 1 through 8z. Also see Pub. 525.

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. Foreign retirement plans. If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov/irb/ 2014-44_IRB#RP-2014-55, to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 5a and 5b.

Foreign accounts and trusts. You must complete Part III of Schedule B if you:

• ^{Had a foreign account; or}

• ^{Received a distribution from, or} were a grantor of, or a transferor to, a foreign trust. You may also have to file Form 3520.

Foreign financial assets. If you had foreign financial assets in 2025, you may have to file Form 8938. See Form 8938 and its instructions.

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:

• ^{Earnings from services you per-} formed after the beginning of the case (both wages and self-employment income); and

• ^{Income from property described in} section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

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

Need more information or forms? Visit IRS.gov. 23

If you received a pension or an-

! nuity from a nonqualified defer- CAUTION red compensation plan or a

nongovernmental section 457 plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line 1a. This amount is reported on Schedule 1, line 8t.

Line 1b

Household Employee Wages Not Reported on Form(s) W-2

Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,800 in 2025. For information on employment taxes for household employees, see Tax Topic 756 .

Line 1c

Tip Income Not Reported on Line 1a

Enter the total of your tip income that was not reported on Form 1040, line 1a. This should include any tip income you didn’t report to your employer and any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren’t included as income in box 1. See Pub. 531 for more details. Also, include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1c.

You may owe social security

! and Medicare or railroad re- CAUTION tirement (RRTA) tax on unre-

ported tips. See the instructions for Schedule 2, line 5.

Line 1d

Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1

Enter your taxable Medicaid waiver payments that were not reported on

Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s.

If you are a sole proprietor in a business of providing home care services, see the Schedule C instructions for how to report these amounts. If you do not have a separate trade or business of providing these services, enter on Form 1040, line 1d, your Medicaid waiver payments reported on Form 1099-MISC or Form 1099-NEC. Also, enter your nontaxable Medicaid waiver payments on Schedule 1, line 8s.

Your nontaxable Medicaid

TIP waiver payments may have

been reported to you on Form(s) W-2, box 12, with Code II.

If you received nontaxable

! Medicaid waiver payments, and CAUTION box 1 of your Form(s) W-2 is

blank or has zeros, and you are choos- ing not to include nontaxable payments in earned income for purposes of claim- ing a credit, do not attach any of these Form(s) W-2 to your return.

Line 1e

Taxable Dependent Care Benefits From Form 2441, Line 26

Enter the total of your taxable dependent care benefits from Form 2441, line 26. Dependent care benefits should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.

Line 1f

Employer-Provided Adoption Benefits From Form 8839, Line 31

Enter the total of your employer-provided adoption benefits from Form 8839, line 31. Employer-provided adoption benefits should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2025.

Line 1g

Wages From Form 8919, Line 6

Enter the total of your wages from Form 8919, line 6.

Line 1h

Other Earned Income

If you received scholarship or

TIP fellowship grants that were not

reported to you on Form W-2, report these amounts on Schedule 1, line 8r. See the instructions for Schedule 1, line 8r.

The following types of income must be included in the total on line 1h.

• ^{Strike or lockout benefits (other} than bona fide gifts).

• ^{Excess elective deferrals. The} amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2025 under all plans was more than $23,500 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is generally (a) $16,500 if you have only SIMPLE plans, and (b) $26,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form W-2.

24 Need more information or forms? Visit IRS.gov.

• ^{A higher limit of $17,600 may} apply to participants in certain SIMPLE plans. A higher limit may also apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

• ^{If you were age 50 or older at the} end of 2025, your employer may have allowed an additional deferral (catch-up contributions) of up to $7,500 (generally, $3,500 for section 401(k)(11) and SIMPLE plans). If you were age 60 to 63 at the end of 2025, your employer may have allowed a catch-up contribution of up to $11,250 ($5,250 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn’t subject to the overall limit on elective deferrals.

• ^{A catch-up contribution limit of} $3,850 may apply to certain participants in certain SIMPLE plans. Contact your plan administrator for more information.

You can’t deduct the amount

! deferred. It isn’t included as in- CAUTION come in box 1 of your Form

W-2.

• ^{Disability pensions shown on} Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 5a and 5b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA) are reported on lines 5a and 5b. Payments from an IRA are reported on lines 4a and 4b.

• ^{Corrective distributions from a} retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA on line 1h. Instead, report distributions from an IRA on lines 4a and 4b.

Line 1i

Nontaxable Combat Pay Election

If you elect to include your nontaxable combat pay in your earned income when figuring the EIC, enter the amount on line 1i. See the instructions for line 27a.

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

Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID, and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 12 of Form 1099-DIV.

Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Line 2b

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions applies to you.

For more details about reporting taxable interest, including original issue discount or market discount on debt instruments and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.

Interest credited in 2025 on deposits that you couldn’t withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2025 income. For details, see Pub. 550.

If you get a 2025 Form

TIP 1099-INT for U.S. savings bond

interest that includes amounts you reported before 2025, see Pub. 550.

Line 3a

Qualified Dividends

Enter your total qualified dividends on line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. If you are including your child’s qualified dividends in the total on line 3a, check box 1 on line 3c. For more information, see the

! CAUTION

Don’t include any amounts re- lated to the forgiveness of PPP Loans on this line.

Need more information or forms? Visit IRS.gov. 25

Instructions for Form 8814. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV. Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren’t qualified dividends. These include the following.

• ^{Dividends you received as a nomi-} nee. See the Schedule B instructions.

• ^{Dividends you received on any} share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn’t entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can’t count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

• ^{Dividends attributable to periods} totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can’t count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.

• ^{Dividends on any share of stock to} the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.

• ^{Payments in lieu of dividends, but} only if you know or have reason to know that the payments aren’t qualified dividends.

• ^{Dividends from a corporation that} first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b).

Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9 through August 11). The 121-day period began on May 17 (60 days before the ex-dividend date) and ended on September 14. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2. The facts are the same as in Example 1 except that you bought the stock on July 15 (the day before the ex-dividend date), and you sold the stock on September 16. You held the stock for 63 days (from July 16 through September 16). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16 through September 14).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

Use the Qualified Dividends

TIP and Capital Gain Tax Work-

sheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 16 for details.

Line 3b

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary div

idends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV. If you are including your child’s ordinary dividends in the total on line 3b, check box 2 on line 3c. For more information, see the Instructions for Form 8814.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They won’t be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.

Dividends on insurance poli-

TIP cies are a partial return of the

premiums you paid. Don’t re- port them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract.

If you are including your

TIP child’s dividends on either

line 3a or 3b, check the appli- cable box on line 3c.

Lines 4a, 4b, and 4c

Lines 4a and 4b IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA (which includes a traditional IRA that receives contributions from a simplified employee pension (SEP) arrangement), Roth IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIMPLE IRA may either be a traditional SIMPLE IRA or a Roth SIMPLE IRA).

26 Need more information or forms? Visit IRS.gov.

If the distribution from your IRA is fully taxable, enter the total distribution on line 4b; don’t make an entry on line 4a.

Attach Form(s) 1099-R to

TIP Form 1040 or 1040-SR if any

federal income tax was with- held.

tal distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn’t an HFD on line 4b unless Excep- tion 2 applies to that part. Check box 3 on line 4c and enter “HFD” in the entry space next to box 3.

An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can’t exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

The amount of an HFD reduces

! the amount you can contribute CAUTION to your HSA for the year. If you

fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.

More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.

You must start receiving at least

TIP a minimum amount from your

traditional IRA by April 1 of the year following the year you reach age 73. If you don’t receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For de- tails, including how to figure the mini- mum required distribution, see Pub. 590-B.

You may have to pay an addi-

! tional tax if you received an CAUTION early distribution from your

IRA and the total wasn’t rolled over. See the instructions for Schedule 2, line 8, for details.

3. You converted part or all of a traditional IRA or traditional SIMPLE IRA to a Roth IRA in 2025.

4. You had a 2024 or 2025 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.

5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2025.

6. You recharacterized part or all of a contribution to a Roth IRA as a contribution to a traditional IRA, or vice versa.

Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Check box 2 on line 4c.

A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made.

Generally, your total QCDs for the year can’t be more than $108,000. This includes any amount (up to $54,000) of a one-time QCD to a split-interest entity (SIE). If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. If you make the one-time QCD to an SIE, you must attach a statement to your return. See Pub. 590-B for details on QCDs, including the information you must include on the attachment for QCDs to an SIE.

You can’t claim a charitable

! contribution deduction for any CAUTION QCD not included in your in-

come.

Exception 4. If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the to

TIP

For purposes of the following Exceptions, Roth IRA includes a Roth SIMPLE IRA.

Exception 1. Enter the total distribution on line 4a if you rolled over part or all of the distribution from one:

• ^{Roth IRA to another Roth IRA, or}

• ^{IRA (other than a Roth IRA) to a} qualified plan or another IRA (other than a Roth IRA).

Also check box 1 on line 4c. If the total distribution was rolled over, enter -0on line 4b. If the total distribution wasn’t rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan or you made the rollover in 2026, include a statement explaining what you did. Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.

1. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2025 or an earlier year. If you made nondeductible contributions to these IRAs for 2025, also see Pub. 590-A and Pub. 590-B.

2. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don’t have to see Form 8606 or its instructions.

a. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2020 or an earlier year.

b. Distribution code Q is shown in box 7 of Form 1099-R.

Need more information or forms? Visit IRS.gov. 27

for coverage by an accident or health plan or a long-term care insurance contract. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract, or the distribution can be made to you to pay to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000. You can make this election only for amounts that would otherwise be included in your income. The amount excluded from your income can’t be used to claim a medical expense deduction.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

You can exclude from income

! only the smaller of the amount CAUTION of the premiums paid or

$3,000. This is true if the distribution was made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or if the distribution was made to you and you paid the provider of the accident or health plan or long-term care insurance contract. If you received a distribution from your eligible retirement plan, and you used part of that distribution to pay premiums for an accident or health plan or long-term care insurance contract, you can still exclude from income only the smaller of the amount of the premi- ums paid or $3,000. The rest of the dis- tribution is taxable to you and must be reported on line 5b.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn’t reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Also check box 2 on line 5c.

If you are retired on disability and reporting your disability pension on line 1h, include only the taxable amount on that line and enter “PSO” and the

More information. For more information about IRAs, see Pub. 590-A and Pub. 590-B.

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 Excep- tion 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

Lines 5a and 5b Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 5a and 5b. Instead, report them on line 1h.

• ^{Disability pensions received before} you reach the minimum retirement age set by your employer.

• ^{Corrective distributions (including} any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

Attach Form(s) 1099-R to

TIP Form 1040 or 1040-SR if any

federal income tax was with- held.

Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you didn’t contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2025. But see Insurance Pre- miums for Retired Public Safety Offi- cers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don’t make an entry on line 5a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 5a. If your Form 1099-R doesn’t show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums

28 Need more information or forms? Visit IRS.gov.

Simplified Method Worksheet—Lines 5a and 5b Keep for Your Records

Need more information or forms? Visit IRS.gov. 29

amount excluded on the line next to line 1h. Payments when you are disabled. If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat those payments as disability payments. The payments must be reported as a pension or annuity.

You must include in your income any amounts that you received that you would have received in retirement had you not become disabled as a result of a terrorist attack. Include in your income any payments you receive from a 401(k), pension, or other retirement plan to the extent that you would have received the amount at the same or later time regardless of whether you had become disabled.

Example. You were a contractor who was disabled as a direct result of participating in efforts to clean up the World Trade Center and you are eligible for compensation by the September 11 Victim Compensation Fund. You began receiving a disability pension at age 55 when you could no longer work due to your disability. Under your pension plan, you are entitled to an early retirement benefit of $2,500 a month at age 55. If you wait until age 62, the normal retirement age under the plan, you would be entitled to a normal retirement benefit of $3,000 a month. The pension plan provides that a participant who retires early on account of disability is entitled to receive the participant’s normal retirement benefit, which in your case equals $3,000 a month. Until you turn age 62, you can exclude $500 of your monthly retirement benefit from income (the difference between the early retirement benefit and the normal retirement benefit, $3,000 − $2,500) received on account of disability. You must report the remaining $2,500 of monthly pension benefit as taxable. For each month after you turn age 62, you must report the full amount of the monthly pension benefit ($3,000 a month) as taxable.

Simplified Method

You must use the Simplified Method if either of the following applies.

1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.

2. Your annuity starting date was after November 18, 1996, and both of the following apply.

a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).

If you received U.S. Civil Serv-

! ice retirement benefits and you CAUTION chose the alternative annuity

option, see Pub. 721 to figure the taxa- ble part of your annuity. Do not use the Simplified Method Worksheet in these instructions.

Annuity Starting Date

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan’s obligations became fixed.

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree’s age on their annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary’s taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn’t include pre-tax con

tributions. Your net investment may be shown in box 9b of Form 1099-R.

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer’s plan to another or to an IRA.

Enter on line 5a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no other distribution to report on line 5b, enter -0- on line 5b. Also check box 1 on line 5c.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the “Total distribution” box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn’t rolled over. For details, see the instructions for Schedule 2, line 8.

Enter the total distribution on line 5a and the taxable part on line 5b. For details, see Pub. 575.

If you or the plan participant

TIP was born before January 2,

1936, you could pay less tax on the distribution. See Form 4972.

Line 5c If you have a rollover, including a direct rollover, from one qualified employer’s plan to another or to an IRA, check

30 Need more information or forms? Visit IRS.gov.

Form RRB-1099. If you need a

TIP replacement Form RRB-1099,

call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov.

Accrued leave payment. If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it.

Line 6c

Check the box on line 6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2025 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount with the lump-sum election. See Lump-Sum Elec- tion in Pub. 915 for details.

Line 6d

If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 6d. If you don’t check the box on line 6d, you may get a math error notice from the IRS.

Line 7a

Capital Gain or (Loss)

If you sold a capital asset, such as a stock, bond, or digital asset, you must complete and attach Form 8949 and Schedule D. Exception 1. You don’t have to file Form 8949 or Schedule D if you aren’t deferring any capital gain by investing in a qualified opportunity fund and both of the following apply.

1. You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and

2. None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

Exception 2. You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn’t apply, you aren’t deferring any capital gain by investing in a qualified opportunity fund or terminating deferral from an

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 In- surance 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

Lines 6a and 6b Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2025. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable. Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

• ^{You made contributions to a tradi-} tional IRA for 2025 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.

• ^{You repaid any benefits in 2025} and your total repayments (box 4) were more than your total benefits for 2025 (box 3). None of your benefits are taxable for 2025. Also, if your total repayments in 2025 exceed your total benefits received in 2025 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915.

• ^{You file Form 2555, 4563, or} 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

Social security information.

TIP Social security beneficiaries

can now get a variety of infor- mation from the SSA website with a my Social Security account, including get- ting a replacement Form SSA-1099 if needed. For more information and to set up an account, go to SSA.gov/ myaccount.

Disability payments. Don’t include in your income any disability payments (including Social Security Disability Insurance (SSDI) payments) you receive for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. If these payments are incorrectly reported as taxable on Form SSA-1099, don’t include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren’t taxable. For more information about these payments, see Pub. 3920.

Example. You were a firefighter who was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. You began receiving SSDI benefits at age 54. Your full retirement age for social security retirement benefits is age 66. Your birthday is April 25. In the year you turned age 66, you received $1,500 per month in benefits from the SSA (for a total of $18,000 for the year). Because you became eligible for a full retirement benefit in May, the month after you turned age 66, you can exclude only 4 months (January through April) of your annual benefit from income ($6,000). You must report the remaining $12,000 on line 6a. You must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable.

Need more information or forms? Visit IRS.gov. 31

Social Security Benefits Worksheet—Lines 6a and 6b Keep for Your Records

32 Need more information or forms? Visit IRS.gov.

investment in a qualified opportunity fund, and your only capital gains and losses are:

• ^{Capital gain distributions;}

• ^{A capital loss carryover from} 2024;

• ^{A gain from Form 2439 or 6252 or} Part I of Form 4797;

• ^{A gain or loss from Form 4684,} 6781, or 8824;

• ^{A gain or loss from a partnership,} S corporation, estate, or trust; or

• ^{Gains and losses from transactions} for which you received a Form 1099-B or 1099-DA (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 of Form 1099-B or box 3b of Form 1099-DA isn’t checked, and you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.

If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 7a and check the box “Schedule D not required” on line 7b. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 7a only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

If you don’t have to file Sched-

TIP ule D, use the Qualified Divi-

dends and Capital Gain Tax Worksheet in the line 16 instructions to figure your tax.

Line 7b

If Exception 1 applies, check the “Schedule D not required” box on line 7b.

If you are including your child’s capital gain or (loss) in the total on line 7a, check the “includes child’s capital gain or (loss)” box on line 7b and enter the amount from Form 8814, line 10, in the entry space. For more information, see the Instructions for Form 8814.

Total Income and Adjusted Gross Income

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

Tax and Credits

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. Death of spouse in 2025. If your spouse was born before January 2, 1961, but died in 2025 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1961.”

A person is considered to reach age 65 on the day before the person’s 65th birthday.

Example. Your spouse was born on February 14, 1960, and died on February 13, 2025. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2025, your spouse isn’t considered age 65. Don’t check the box. Death of taxpayer in 2025. If you are preparing a return for someone who died in 2025, see Pub. 501 before completing the standard deduction information.

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:

• ^{You can't see better than 20/200 in} your better eye with glasses or contact lenses, or

• ^{Your field of vision is 20 degrees} or less.

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.

• ^{You can download, or view online,} tax forms and publications in a variety

Need more information or forms? Visit IRS.gov. 33

of formats, including text-only, Braille-ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print.

Line 12e Standard Deduction or Itemized Deductions

If you are filing Form 1040-SR,

TIP you can find a Standard Deduc-

tion Chart on the last page of that form. Don’t file the Standard De- duction Chart with your return.

In most cases, your federal income tax will be less if you take the larger of your standard deduction or itemized deductions.

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. Exception 1—Dependent. Line 12a. If you checked a box on line 12a, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

Someone claims you or your

TIP spouse as a dependent if they

list your or your spouse’s name and SSN in the Dependents section of their return.

Exception 2—Spouse itemizes on a separate return. Line 12b. If you checked the box on line 12b, your standard deduction is zero, even if you were born before January 2, 1961, or were blind. Exception 3—Dual-status alien. Line 12c. If you checked the box on line 12c, your standard deduction is zero, even if you were born before January 2, 1961, or were blind. Exception 4—Born before January 2, 1961, or blind. Line 12d. If you checked any box on line 12d, figure your standard deduction by using the Standard Deduction Chart for People Who Were Born Before January 2, 1961, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.

Exception 5—Increased standard de- duction for net qualified disaster loss. If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information.

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

If you made a section 962 elec-

! tion and are taking a deduction CAUTION under section 250 with respect

to any income inclusions under section 951A, don’t report the deduction on line 12e. Instead, report the tax with re- spect to a section 962 election on line 16 and include in the statement required by line 16 how you figured the section 250 deduction.

Line 13a

Qualified Business Income Deduction (Section 199A Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.

Use Form 8995 if:

• ^{You have qualified business in-} come, qualified REIT dividends, or qualified PTP income (loss);

• ^{Your 2025 taxable income before} the qualified business income deduction is less than or equal to $197,300 ($394,600 if married filing jointly); and

• ^{You aren’t a patron in a specified} agricultural or horticultural cooperative.

If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the Instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.

Line 13b

Additional Deductions From Schedule 1-A, Line 38

If you are eligible to claim a deduction for no tax on tips, no tax on overtime, no tax on car loan interest, and/or the enhanced deduction for seniors, enter on line 13b the amount, if any, from Schedule 1-A, line 38. See Schedule 1-A and the instructions for Schedule 1-A for more information.

Line 16

Tax

Include in the total on the entry space on line 16 all of the following taxes that apply.

• ^{Tax on your taxable income. Fig-} ure the tax using one of the methods described later.

• ^{Tax from Form(s) 8814 (relating to} the election to report child’s interest or dividends). Check the appropriate box.

• ^{Tax from Form 4972 (relating to} lump-sum distributions). Check the appropriate box.

• ^{Tax with respect to a section 962} election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax.

• ^{Recapture of an education credit.} You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2025 for the student. See Form 8863 and its instructions for more details. Check box 3 and enter the amount and “ECR” in the space next to that box.

• ^{Any tax from Form 8621, line 16e,} relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box.

• ^{Tax from Form 8978, line 14 (re-} lating to partner’s audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the

34 Need more information or forms? Visit IRS.gov.

Standard Deduction Worksheet for Dependents—Line 12e Keep for Your Records

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

Need more information or forms? Visit IRS.gov. 35

amount on Form 8978, line 14, is negative, see the instructions for Schedule 3, line 6l.

• ^{Triggering event under section} 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to that box. Do you want the IRS to figure the tax on your taxable income for you?

Yes. See chapter 13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn’t pay enough, we will send you a bill.

No. Use one of the following methods to figure your tax. Tax Table or Tax Computation Work- sheet. If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies. Form 8615. Form 8615 must generally be used to figure the tax on your unearned income over $2,700 if you are under age 18, and in certain situations if you are older.

You must file Form 8615 if you meet all of the following conditions.

1. You had more than $2,700 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).

2. You are required to file a tax return.

3. You were either: a. Under age 18 at the end of 2025, b. Age 18 at the end of 2025 and didn’t have earned income that was more than half of your support, or

c. A full-time student at least age 19 but under age 24 at the end of 2025 and didn’t have earned income that was more than half of your support.

4. At least one of your parents was alive at the end of 2025.

5. You don’t file a joint return in

A child born on January 1, 2008, is considered to be age 18 at the end of 2025; a child born on January 1, 2007, is considered to be age 19 at the end of 2025; and a child born on January 1, 2002, is considered to be age 24 at the end of 2025. Schedule D Tax Worksheet. Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if:

• ^{You have to file Schedule D,} line 18 or 19 of Schedule D is more than

zero, and lines 15 and 16 of Schedule D are gains; or

• ^{You have to file Form 4952 and} you have an amount on line 4g, even if you don’t need to file Schedule D.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead. Qualified Dividends and Capital Gain Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.

• ^{You reported qualified dividends} on Form 1040 or 1040-SR, line 3a.

• ^{You don’t have to file Schedule D} and you reported capital gain distributions on Form 1040 or 1040-SR, line 7a.

• ^{You are filing Schedule D, and} Schedule D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead. Schedule J. If you had income from farming or fishing, your tax may be less if you choose to figure it using income averaging on Schedule J. Foreign Earned Income Tax Work- sheet. If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.

36 Need more information or forms? Visit IRS.gov.

Foreign Earned Income Tax Worksheet—Line 16 Keep for Your Records

Need more information or forms? Visit IRS.gov. 37

Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Keep for Your Records

38 Need more information or forms? Visit IRS.gov.

• ^{Additional Medicare Tax you had} withheld. Include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959.

• ^{Federal income tax withheld that is} shown on a Schedule K-1.

• ^{Tax withheld that is shown on} Form 1042-S, Form 8805, or Form 8288-A. To assist in processing, attach the form to your return to claim a credit for the withholding.

Line 26

2025 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2025. Include any overpayment that you applied to your 2025 estimated tax from your 2024 return or an amended return.

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can’t agree, you must divide the payments in proportion to each spouse’s individual tax as shown on your separate returns for 2025. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2025 or in 2026 before filing a 2025 return. Divorced taxpayers. If you got divorced in 2025 and you made joint estimated tax payments with your former spouse, enter your former spouse’s SSN in the space provided on line 26. If you were divorced and remarried in 2025, enter your present spouse’s SSN in the space provided on the front of Form 1040 or 1040-SR. Name change. If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2025 and the name(s) and SSN(s) under which you made them.

Line 19

Child Tax Credit and Credit for Other Dependents

To claim the child tax credit,

! you must have a valid SSN, CAUTION which means it must be valid

for employment and issued before the due date of your return (including exten- sions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC and ACTC. The other spouse must have ei- ther an SSN or ITIN, and it must have been issued on or before the due date of the return. To claim the credit for other dependents, you, and your spouse if married filing a joint return, must have either an SSN or ITIN issued on or be- fore the due date of your 2025 return (including extensions).

See Schedule 8812 and its instructions for information on figuring and claiming any child tax credit and credit for other dependents that you may qualify to claim. Form 8862, who must file. You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2025 return to claim the credit for 2025. Don’t file Form 8862 if you filed Form 8862 for 2024, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

If you claim the child tax credit

! or credit for other dependents CAUTION even though you aren’t eligible

and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won’t be allowed to take either credit or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you claim the child tax credit or credit for other dependents even though you aren’t eligible and it is later deter- mined that you fraudulently claimed ei-

ther credit, you won’t be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties.

If your qualifying child didn’t

! have an SSN valid for employ- CAUTION ment issued before the due date

of your 2025 return (including exten- sions), you can’t claim the child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other de- pendents for that child.

Payments

Line 25 Federal Income Tax Withheld

Line 25a—Form(s) W-2

Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a. The amount withheld should be shown in box 2 of Form W-2. Attach your Form(s) W-2 to your return.

Line 25b—Form(s) 1099

Include on line 25b any federal income tax withheld on your Form(s) 1099-R. The amount withheld should be shown in box 4. Attach your Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2025 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 25b. This should be shown in box 4 of Form 1099, box 6, of Form SSA-1099, or box 10 of Form RRB-1099.

Line 25c—Other Forms

Include on line 25c any

• ^{Federal income tax withheld on} your Form(s) W-2G. The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld.

Need more information or forms? Visit IRS.gov. 39

Lines 27a, 27b, and 27c— Earned Income Credit (EIC)

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.

To Take the EIC:

• ^{Follow the steps in the following flowchart.}

• ^{Complete the worksheet that applies to you or let the IRS} figure the credit for you.

• ^{Review the SSN requirements for claiming the EIC under} Social security number (SSN) in the Definitions and Special Rules section, later.

• ^{If you have at least one child who meets the conditions to} be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn’t have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn’t have a valid SSN.

For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish.

If you claim the EIC even though you aren’t eligible

! and it is determined that your error is due to reckless CAUTION or intentional disregard of the EIC rules, you won’t be

allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently claim the EIC, you won’t be allowed to take the credit for 10 years. See Form 8862, who must file , later. You may also have to pay penalties.

Refunds for returns claiming the earned income credit

TIP can’t be issued before mid-February 2026. This delay

applies to the entire refund, not just the portion associ- ated with the earned income credit.

1. Add the amounts from Form 1040 or 1040-SR:

Line 2a

Line 2b +

Line 3b +

Line 7a* +

Investment Income =

*If line 7a is a loss, enter -0-.

2. Is your investment income more than $11,950? Yes. Continue No. Skip question 3; go

   • to question 4.

3. Are you filing Form 4797 (relating to sales of business property)?

work and is valid for EIC purposes (explained later under Definitions and Special Rules )?

Yes. Continue

No. STOP

You can’t take the credit. Check the box on line 27c.

3. Are you filing Form 2555 (relating to foreign earned income)?

Yes. STOP

You can’t take the credit.

No. Continue

4. Were you or your spouse a nonresident alien for any part of 2025? Yes. See Nonresident No. Go to Step 2. aliens, later, under Definitions and Special Rules .

Step 2

Investment Income

Step 1

All Filers

1. If, in 2025:

• ^{3 or more children who have valid SSNs lived with you,} is the amount on Form 1040 or 1040-SR, line 11b, less than $61,555 ($68,675 if married filing jointly)?

• ^{2 children who have valid SSNs lived with you, is the} amount on Form 1040 or 1040-SR, line 11b, less than $57,310 ($64,430 if married filing jointly)?

• ^{1 child who has a valid SSN lived with you, is the} amount on Form 1040 or 1040-SR, line 11b, less than $50,434 ($57,554 if married filing jointly)?

• ^{No children who have valid SSNs lived with you, is the} amount on Form 1040 or 1040-SR, line 11b, less than $19,104 ($26,214 if married filing jointly)?

Yes. See Form 4797 filers, later, under Definitions and Special Rules .

No. STOP

You can’t take the credit.

Yes. Continue

No. STOP

You can’t take the credit.

4. Do any of the following apply for 2025?

• ^{You are filing Schedule E.}

• ^{You are reporting income from the rental of personal} property not used in a trade or business.

• ^{You are filing Form 8814 (relating to election to report} child’s interest and dividends on your return).

• ^{You have income or loss from a passive activity.} Yes. Use Worksheet 1 No. Go to Step 3. in Pub. 596 to see if you can take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2025 return (including extensions) that allows you to

40 Need more information or forms? Visit IRS.gov.

Step 3 Qualifying Child 1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC?

Qualifying Child

A qualifying child for the EIC is your...

Yes. Continue

No. Skip questions 2

• through 6; go to Step 4.

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,

half brother, half sister, or a descendant of any of them (for example, your

grandchild, niece, or nephew)

2. Are you filing a joint return for 2025? Yes. Skip questions 3 No. Continue through 6 and Step 4; go to Step 5.

was ...

Under age 19 at the end of 2025 and younger than you

(or your spouse if filing jointly)

or

Under age 24 at the end of 2025, a full-time student (defined later), and younger than you (or your spouse if filing jointly). If the child is a full-time

student, check the “Full-time student” box on row (6) of the Dependents

section on page 1 of Form 1040 or 1040-SR

or Any age and permanently and totally disabled (defined later). If the child is

permanently and totally disabled, check the “Permanently and totally disabled” box on row (6) of the Dependents section on page 1 of Form 1040

or 1040-SR.

5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2025?

6. Are you a married taxpayer whose filing status is married filing separately or head of household?

Yes. Continue

No. Skip questions 4

• and 5; go to question 6.

4. Did you and your spouse have the same principal residence for the last 6 months of 2025?

Yes. Continue

No. Skip question 5; go

• to question 6.

No. STOP

You can’t take the credit.

Who isn't filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income

tax or estimated tax paid (see Pub. 596 for examples).

Yes. Continue

Who lived with you in the United States for more than half of 2025. If the child lived with you in the United States for more than half of 2025, check

both boxes (box (a) and box (b)) on row (5) of the Dependents section on page 1 of Form 1040 or 1040-SR. Also, make sure to check the box to the

right of the address block on page 1 of Form 1040 or 1040-SR. See Main

home and United States, later.

CAUTION! You can’t take the credit for a child who didn’t live with you for more

than half the year, even if you paid most of the child’s living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child’s address.

TIP

If the child didn’t live with you for more than half of 2025 because of a temporary absence, birth, death, placement with you for foster or adoption, or kidnapping, see Exception to time lived with you , later.

CAUTION! If the child meets the conditions to be a qualifying child of any other

person (other than your spouse, if filing a joint return) for 2025, see Qualifying child of more than one person , later. If the child was married, see Married child , later.

6. Could you be a qualifying child of another person for 2025? (Check “No” if the other person isn't 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 (see Pub. 596 for examples).)

Yes. STOP

You can’t take the credit.

Yes. STOP

You can’t take the credit. Check the box on line 27c.

No. Check the box in the Dependents section that discusses the special rule for separated spouses on page 1 of Form 1040 or 1040-SR. See Special rule for separated spouses, later, under Definitions and Special Rules . Skip Step 4; go to Step 5.

Step 4

Filers Without a Qualifying Child

1. Are you a married taxpayer whose filing status is married filing separately or head of household?

No. Continue

2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2025? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1960, and before January 2, 2001.) If your

Need more information or forms? Visit IRS.gov. 41

spouse died in 2025 or if you are preparing a return for someone who died in 2025, see Pub. 596 before you answer.

Yes. Continue

No. STOP

You can’t take the credit.

3. Was your main home, and your spouse’s if filing a joint return, in the United States for more than half of 2025? Your main home can be any location where you regularly live. If your main home (and spouse’s if filing a joint return) was in the United States for more than half of 2025, check the box to the right of the address block on page 1 of Form 1040 or 1040–SR. See Main home and United States, later. Members of the military stationed outside the United States, see Members of the military, later, before you answer.

Yes. Continue

No. STOP

You can’t take the credit. Check the box on line 27c.

1. Enter the amount from Form 1040 or 1040-SR, line 1z . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the Medicaid waiver payment amounts excluded from income on Schedule 1, line 8s, unless you choose to include these amounts in earned income, in which case enter -0-. See the instructions for Schedule 1, line 8s . . . . . . . . . . . . . . . 2.

TIP

If you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-.

3. Subtract line 2 from line 1 . . . . . . . . . . . . . 3.

4. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter the amount of your nontaxable combat pay on line 1i of Form 1040 or 1040-SR. See Combat pay, nontaxable, later . . . . . . . . . . . . . . . . . . . 4.

CAUTION! Electing to include nontaxable combat pay may increase or

decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. 5. Add lines 3 and 4. This is your earned income . . . . . . . . . . . . 5.

2. Were you self-employed at any time in 2025, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee?

3. Are you filing a joint return for 2025? Yes. Skip questions 5 No. Continue and 6; go to Step 5.

4. Could you be a qualifying child of another person for 2025? (Check “No” if the other person isn’t 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 (see Pub. 596 for examples).)

Yes. STOP

You can’t take the credit. Check the box on line 27c.

No. Continue

6. Can 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.”)

Yes. Skip question 3 and Step 6; go to Worksheet B.

No. Continue

Yes. STOP

You can’t take the credit.

No. Go to Step 5.

Step 5

Earned Income

1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?

2. If you have:

• ^{3 or more qualifying children who have valid SSNs, is} your earned income less than $61,555 ($68,675 if married filing jointly)?

• ^{2 qualifying children who have valid SSNs, is your} earned income less than $57,310 ($64,430 if married filing jointly)?

• ^{1 qualifying child who has a valid SSN, is your earned} income less than $50,434 ($57,554 if married filing jointly)?

• ^{No qualifying children who have valid SSNs, is your} earned income less than $19,104 ($26,214 if married filing jointly)?

Yes. Go to Step 6. No. STOP

You can’t take the credit.

Yes. See Clergy or Church employees, whichever applies.

No. Complete the following worksheet.

42 Need more information or forms? Visit IRS.gov.

nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn’t have to.

Step 6

How To Figure the Credit

1. Do you want the IRS to figure the credit for you? Yes. See Credit figured No. Go to Worksheet A. by the IRS, later.

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

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees. Determine how much of the amount on Form 1040 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes” to question 2 in Step 5. Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are 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, do the following.

1. Check the box on line 27b.

2. Determine how much of the amount on Form 1040 or 1040-SR, line 1z, was also reported on Schedule SE, Part I, line 2.

3. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1z. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1z).

4. Be sure to answer “Yes” to question 2 in Step 5.

Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received

! CAUTION

If you elect to use your nontaxable combat pay in fig- uring your EIC, enter that amount on line 1i.

Credit figured by the IRS. To have the IRS figure your EIC, do the following.

1. Enter “EIC” on the dotted line next to line 27a.

2. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 1i. See Combat pay, nontaxable, earlier.

3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.

Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2025 if the child was born or died in 2025 and your home was this child’s home for more than half the time the child was alive in 2025 or, if you adopted the child in 2025, the child was lawfully placed with you for legal adoption by you in 2025, or if the child was an eligible foster child placed with you during 2025 and your main home was the child’s main home for more than half the time since the child was adopted or placed with you in 2025.

Form 4797 filers. If the amount on Form 1040 or 1040-SR, line 7a, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can’t take the EIC. Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.

• ^{You filed Form 8862 for another year, the EIC was al-} lowed for that year, and your EIC hasn’t been reduced or disallowed again for any reason other than a math or clerical error.

• ^{You are taking the EIC without a qualifying child and the} only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn’t your qualifying child.

Also, don’t file Form 8862 or take the credit for the:

• ^{2 years after the most recent tax year for which there was} a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or

• ^{10 years after the most recent tax year for which there was} a final determination that your EIC claim was due to fraud. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Need more information or forms? Visit IRS.gov. 43

Full-time student. A full-time student is a child who during any part of 5 calendar months of 2025 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Main home. Your main home may be your house, apartment, mobile home, shelter, temporary lodging, or other location and doesn’t need to be the same physical location throughout 2025. You don’t need a permanent address. Married child. A child who was married at the end of 2025 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier. Members of the military. If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.

Nonresident aliens. If you checked the box in the Filing Status section to treat a nonresident alien or dual-status alien spouse as a U.S. resident for the entire year, go to Step 2. Otherwise, stop; you can’t take the EIC. Check the box on line 27c. See Nonresi- dent aliens and dual-status aliens, earlier.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2025, the person couldn’t engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Special rule for separated spouses. If you are married, but not filing a joint return, had a qualifying child who lived with you in the United States for more than half of 2025, and either of the following apply, you can claim the EIC if:

• ^{You lived apart from your spouse for the last 6 months of} 2025, or

• ^{You are legally separated according to your state law un-} der a written separation agreement or a decree of separate maintenance and you didn’t live in the same household as your spouse at the end of 2025. If you meet these requirements, make sure you check the box in the Dependents section that discusses the special rule for separated spouses on page 1 of Form 1040 or 1040-SR.

Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies.

1. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).

2. Head of household filing status.

3. Credit for child and dependent care expenses (Schedule 3, line 2).

4. Exclusion for dependent care benefits (Form 2441, Part III).

5. Earned income credit (line 27a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn’t include a stepparent or foster parent unless that person has adopted the individual.

• ^{If only one of the persons is the child’s parent, the child is} treated as the qualifying child of the parent.

• ^{If the parents file a joint return together and can claim the} child as a qualifying child, the child is treated as the qualifying child of the parents.

• ^{If the parents don’t file a joint return together but both pa-} rents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2025. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2025.

• ^{If no parent can claim the child as a qualifying child, the} child is treated as the qualifying child of the person who had the highest AGI for 2025.

• ^{If a parent can claim the child as a qualifying child but no} parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2025, but only if that person’s AGI is higher than the highest AGI of any parent of the child who can claim the child.

If, under these rules, you can’t claim a child as a quali-

TIP fying child for the EIC, you may be able to claim the

EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596.

Example. Your child, Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn’t meet the conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can’t claim any of the five tax benefits listed here based on Lee. However, if your parent’s AGI is higher than yours and you don’t claim Lee as a qualifying child, Lee is the qualifying child of your parent.

For more details and examples, see Pub. 596.

Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. If “Not Valid for Employment” is printed on the social security

44 Need more information or forms? Visit IRS.gov.

card and the cardholder’s immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won’t have an SSN by the date your return is due, see What if You Can’t File on Time?

If you didn’t have an SSN issued on or before the due date of your 2025 return (including extensions), you can’t claim the EIC on your original or an amended 2025 return. If a child didn’t have an SSN issued on or before the due date of your return (including extensions), you can’t count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2025 return.

United States. The United States means the 50 states and the District of Columbia. It doesn’t include Puerto Rico or U.S. ter

ritories. If you are a member of the military stationed outside the United States, see Members of the military, earlier.

Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC can’t be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

Need more information or forms? Visit IRS.gov. 45

Worksheet A—2025 EIC—Line 27a

Keep for Your Records

Before you begin:

Be sure you are using the correct worksheet. Use this worksheet only if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

46 Need more information or forms? Visit IRS.gov.

Worksheet B—2025 EIC—Line 27a

Use this worksheet if you answered “Yes” to Step 5, question 2.

Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.

Keep for Your Records

If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.

Need more information or forms? Visit IRS.gov. 47

Worksheet B—2025 EIC—Line 27a— Continued

Keep for Your Records

48 Need more information or forms? Visit IRS.gov.

2025 Earned Income Credit (EIC) Table
And your filing status is—
Caution. This is not a tax table. If the amount you are Single, head of household, or
looking up from the qualifying surviving spouse and
worksheet is— the number of children you have is—
0 1 2 3
1. To find your credit, read down 2. Then, go to the column that Example. If your filing status is
At least Bu tht ale nss Your credit is—
the “At least - But less than” includes your filing status and the single, you have one qualifying
2,400 2,450 186 825 970 1,091
columns and find the line that number of qualifying children you child who has a valid SSN, and the 2,450 2,500 189 842 990 1,114
includes the amount you were told have who have valid SSNs as amount you are looking up from
to look up from your EIC defined earlier. Enter the credit from your EIC Worksheet is $2,455, you
Worksheet. that column on your EIC Worksheet. would enter $842.

Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350

407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600

197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010

2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001

2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607

1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770

866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450

4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709

1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319

1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98

434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744

296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416

71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430

1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230

259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300

3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|

2025 Earned Income Credit (EIC) Table
And your filing status is—
Caution. This is not a tax table. If the amount you are Single, head of household, or
looking up from the qualifying surviving spouse and
worksheet is— the number of children you have is—
0 1 2 3
1. To find your credit, read down 2. Then, go to the column that Example. If your filing status is
At least Bu tht ale nss Your credit is—
the “At least - But less than” includes your filing status and the single, you have one qualifying
2,400 2,450 186 825 970 1,091
columns and find the line that number of qualifying children you child who has a valid SSN, and the 2,450 2,500 189 842 990 1,114
includes the amount you were told have who have valid SSNs as amount you are looking up from
to look up from your EIC defined earlier. Enter the credit from your EIC Worksheet is $2,455, you
Worksheet. that column on your EIC Worksheet. would enter $842.

2025 Earned Income Credit (EIC) Table
And your filing status is—
Caution. This is not a tax table. If the amount you are Single, head of household, or
looking up from the qualifying surviving spouse and
worksheet is— the number of children you have is—
0 1 2 3
1. To find your credit, read down 2. Then, go to the column that Example. If your filing status is
At least Bu tht ale nss Your credit is—
the “At least - But less than” includes your filing status and the single, you have one qualifying
2,400 2,450 186 825 970 1,091
columns and find the line that number of qualifying children you child who has a valid SSN, and the 2,450 2,500 189 842 990 1,114
includes the amount you were told have who have valid SSNs as amount you are looking up from
to look up from your EIC defined earlier. Enter the credit from your EIC Worksheet is $2,455, you
Worksheet. that column on your EIC Worksheet. would enter $842.

2025 Earned Income Credit (EIC) Table
And your filing status is—
Caution. This is not a tax table. If the amount you are Single, head of household, or
looking up from the qualifying surviving spouse and
worksheet is— the number of children you have is—
0 1 2 3
1. To find your credit, read down 2. Then, go to the column that Example. If your filing status is
At least Bu tht ale nss Your credit is—
the “At least - But less than” includes your filing status and the single, you have one qualifying
2,400 2,450 186 825 970 1,091
columns and find the line that number of qualifying children you child who has a valid SSN, and the 2,450 2,500 189 842 990 1,114
includes the amount you were told have who have valid SSNs as amount you are looking up from
to look up from your EIC defined earlier. Enter the credit from your EIC Worksheet is $2,455, you
Worksheet. that column on your EIC Worksheet. would enter $842.

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Need more information or forms? Visit IRS.gov. 49

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

50 Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Need more information or forms? Visit IRS.gov. 51

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

• If the amount you are looking up from the worksheet is at least $19,100 but less than $19,104, and you have no qualifying children who have valid SSNs, your credit is $0. If the amount you are looking up from the worksheet is $19,104 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

52 Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

• If the amount you are looking up from the worksheet is at least $26,200 but less than $26,214, and you have no qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $26,214 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov. 53

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

54 Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Need more information or forms? Visit IRS.gov. 55

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

56 Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

• If the amount you are looking up from the worksheet is at least $50,400 but less than $50,434, and you have one qualifying child who has a valid SSN, your credit is $3. If the amount you are looking up from the worksheet is $50,434 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov. 57

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

• If the amount you are looking up from the worksheet is at least $57,300 but less than $57,310, and you have two qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $57,310 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

** If the amount you are looking up from the worksheet is at least $57,550 but less than $57,554, and you have one qualifying child who has a valid SSN, your credit is $0. If the amount you are looking up from the worksheet is $57,554 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

*** If the amount you are looking up from the worksheet is at least $61,550 but less than $61,555, and you have three qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $61,555 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

58 Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

• If the amount you are looking up from the worksheet is at least $64,400 but less than $64,430, and you have two qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $64,430 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov. 59

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

• If the amount you are looking up from the worksheet is at least $68,650 but less than $68,675, and you have three qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $68,675 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

60 Need more information or forms? Visit IRS.gov.

Line 30

Refundable Adoption Credit

See Form 8839 and its instructions for information on figuring any refundable adoption credit that you may be eligible to claim. If you are eligible to claim the refundable portion of the adoption credit, enter on line 30 the amount from Form 8839, line 13. You may also be eligible to claim a nonrefundable adoption credit on Schedule 3, line 6c. See the Instructions for Form 8839 for more information.

Refund

Line 34

Amount Overpaid

If line 34 is under $1, we will send a refund only on written request.

Refund Offset

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 34 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department’s Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Deposit Refund Into Multiple Accounts

If you want your refund to be split and direct deposited into more than one account, file Form 8888. Use Form 8888 to direct deposit your refund (or part of it) to one or more accounts in your name at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States.

Line 28

Additional Child Tax Credit

To claim the additional child

! tax credit, you must have a val- CAUTION id SSN, which means it must be

valid for employment and issued before the due date of your return (including extensions). If you are filing a joint re- turn, only one spouse is required to have a valid SSN in order to be eligible for the credit. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return.

See Schedule 8812 and its instructions for information on figuring and claiming any additional child tax credit that you may qualify to claim. If you are claiming the additional child tax credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

If you do not want to claim the additional child tax credit, check the box on line 28. Form 8862, who must file. You must file Form 8862 to claim the additional child tax credit if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2025 return to claim the credit for 2025. Don’t file Form 8862 if you filed Form 8862 for 2024 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

If you claim the additional

! child tax credit even though CAUTION you aren’t eligible and it is de-

termined that your error is due to reck- less or intentional disregard of the addi- tional child tax credit rules, you won’t be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you claim the additional child tax credit even though you aren’t eligible and it is later determined that you frau- dulently claimed the credit, you won’t be allowed to take the child tax credit, the

credit for other dependents, or the addi- tional child tax credit for 10 years. You may also have to pay penalties.

Refunds for returns claiming

TIP the additional child tax credit

can’t be issued before mid-Feb- ruary 2026. This delay applies to the en- tire refund, not just the portion associ- ated with the additional child tax credit.

Line 29

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line 3), enter on line 29 the amount, if any, from Form 8863, line 8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information. Form 8862 required. You must file Form 8862 to claim the American opportunity credit if your American opportunity credit for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2025 return to claim the credit for 2025. Don’t file Form 8862 if you filed Form 8862 for 2024 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details.

If you claim the American op-

! portunity credit even though CAUTION you aren’t eligible and it is de-

termined that your error is due to reck- less or intentional disregard of the American opportunity credit rules, you won’t be allowed to take the credit for 2 years even if you’re otherwise eligible to do so. If you claim the American oppor- tunity credit even though you aren’t eli- gible and it is determined that you frau- dulently claimed the credit, you won’t be allowed to take the credit for 10 years. You may also have to pay penalties.

Need more information or forms? Visit IRS.gov. 61

• ^{It is more convenient. You don’t} have to make a trip to the bank to deposit your check.

• ^{It saves tax dollars. It costs the} government less to refund by direct deposit.

• ^{It’s proven itself. Nearly 98% of} social security and veterans’ benefits are sent electronically using direct deposit.

If you file a joint return and

! check the box on line 35a and CAUTION attach Form 8888 or fill in

lines 35b through 35d, your spouse may get at least part of the refund.

IRA. You can have your refund (or part of it) directly deposited to a traditional IRA or Roth IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won’t accept a deposit for 2025). If you don’t, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2025 return during 2026 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2026. If you designate your deposit to be for 2025, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn’t made by that date, the deposit isn’t an IRA contribution for 2025. In that case, you must file an amended 2025 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

You and your spouse, if filing

! jointly, each may be able to CAUTION contribute up to $7,000 ($8,000

if age 50 or older at the end of 2025) to a traditional IRA or Roth IRA for 2025. You may owe an additional tax if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A.

For more information on IRAs, see Pub. 590-A and Pub. 590-B.

Injured Spouse

If you file a joint return and your spouse hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 34 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, see Form 8379.

Lines 35a Through 35d

Amount Refunded to You

If you want to check the status of your refund, just use the IRS2Go app or go to IRS.gov/Refunds . See Refund Informa- tion, later. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2025 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.

Where’s My Refund will provide a personalized refund date as soon as the IRS processes your tax return and approves your refund. Claiming a refund for a deceased tax- payer. If you are filing a joint return with your deceased spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer’s refund must file the return and attach Form 1310. Effect of refund on benefits. Any refund you receive can’t be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nu

trition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

DIRECT DEPOSIT Simple. Safe. Secure.

Have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later.

Starting in October 2025, the IRS will generally stop issuing paper checks for federal disbursements, including tax refunds, unless an exception applies. For more information, go IRS.gov/ ModernPayments .

To directly deposit the amount shown on line 35a to your checking, savings, health savings, brokerage, or other similar account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

• ^{Complete lines 35b through 35d (if} you want your refund deposited to only one account), or

• ^{Check the box on line 35a and at-} tach Form 8888 if you want to split the direct deposit of your refund into more than one account. Account must be in your name. Don’t request a deposit of your refund to an account that isn’t in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer’s account to pay the fee.

The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. Learn more at IRS.gov/ DepositLimit .

Benefits of Direct Deposit

• ^{You get your refund faster by di-} rect deposit than you do by check.

• ^{Payment is more secure. There is} no check that can get lost or stolen.

62 Need more information or forms? Visit IRS.gov.

Form 8888. You can have your refund directly deposited into more than one account. For more information, see the Form 8888 instructions.

Your refund can be split and di-

TIP rectly deposited into up to three

different accounts in your name on Form 8888.

You can’t have your refund deposited into more than one account if you file Form 8379, Injured Spouse Allocation.

Line 35b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown later, the routing number is 250250025. Stella and Bailey Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 35b if:

• ^{The routing number on a deposit} slip is different from the routing number on your checks,

• ^{Your deposit is to a savings ac-} count that doesn’t allow you to write checks, or

• ^{Your checks state they are payable} through a financial institution different from the one at which you have your checking account.

Line 35c

Check the appropriate box for the type of account. Don’t check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted.

Line 35d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown later,

Sample Check—Lines 35b Through 35d

The routing and account numbers may be in different places on your check.

the account number is 20202086. Don’t include the check number.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and your refund may be delayed.

• ^{You are asking to have a joint re-} fund deposited to an individual account, and your financial institution(s) won’t allow this. The IRS isn’t responsible if a financial institution rejects a direct deposit.

• ^{The name on your account doesn’t} match the name on the refund, and your financial institution(s) won’t allow a refund to be deposited unless the name on the refund matches the name on the account.

• ^{Three direct deposits of tax re-} funds already have been made to the same account or prepaid debit card.

• ^{You haven't given a valid account} number.

• ^{Any numbers or letters on lines} 35b through 35d are crossed out or whited out.

The IRS isn’t responsible for a

! lost refund if you enter the CAUTION wrong account information.

Check with your financial institution to get the correct routing and account numbers to make sure your direct depos- it will be accepted.

Line 36

Applied to Your 2026 Estimated Tax

Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2026 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse’s account. Include your spouse’s social security number in the statement.

This election to apply part or

! all of the amount overpaid to CAUTION your 2026 estimated tax can’t

be changed later.

Amount You Owe

To avoid interest and penalties,

TIP pay your taxes in full by the

due date of your return (not in- cluding extensions)—April 15, 2026, for most taxpayers. You don’t have to pay if line 37 is under $1.

Include any estimated tax penalty from line 38 in the amount you enter on line 37. Don’t include any estimated payments for 2026 in this payment. In

Need more information or forms? Visit IRS.gov. 63

stead, make the estimated payment separately. Insufficient funds. The penalty for making a payment to the IRS that was dishonored is $25 or 2% of the dishonored payment amount, whichever is more. However, if the dishonored payment amount is less than $25, the penalty equals the amount paid. Use Tax Topic 206 .

Line 37

Amount You Owe

The IRS offers several payment options. Go to IRS.gov/ModernPayments to see your options.

Pay Online

Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/ ModernPayments . You can pay using any of the following methods.

• ^{Your Online Account. You can} make tax payments through your online account, including balance payments, estimated tax payments, or other types. You can also see your payment history and other tax records there. Go to IRS.gov/Account .

• ^{IRS Direct Pay. For online trans-} fers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments .

• ^{Pay by Card or Digital Wallet.} To pay by debit or credit card, or digital wallet, go to IRS.gov/Payments . A fee is charged by these service providers. You can also pay by phone with a debit or credit card. See Debit or credit card under Pay by Phone, later.

• ^{Electronic Funds Withdrawal} (EFW) is an integrated e-file /e-pay option offered when filing your federal taxes electronically using tax return preparation software, through a tax professional or the IRS at IRS.gov/ Payments .

• ^{Online Payment Agreement. If} you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA . Once you complete the online process, you will receive immediate notification of whether your agree

ment has been approved. A user fee is charged.

• ^{Electronic Federal Tax Payment} System (EFTPS). Allows you to pay your taxes online or by phone directly from your checking or savings account. There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you. See EFTPS under Pay by Phone, later.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS) to pay directly from your checking or savings account. Debit or credit card. Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

Link2Gov Corporation 888-PAY-1040 ^TM (888-729-1040) PAY1040.com

ACI Payments, Inc. 888-UPAY-TAX ^SM (888-872-9829) fed.acipayonline.com

EFTPS. To get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go app.

Pay by Cash

You can pay your taxes in cash. To find out about the different cash payment methods, go to IRS.gov/PayCash . Don’t send cash payments through the mail.

Pay by Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/ Form1040V .

What if You Can’t Pay?

If you can’t pay the full amount shown on line 37 when you file, you can ask for:

• ^{An installment agreement, or}

• ^{An extension of time to pay.} Installment agreement. Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date of your return (not counting extensions)—April 15, 2026, for most people. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov/OPA . Extension of time to pay. If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 15, 2026, for most people. An extension generally won’t be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2026. You must pay the tax before the extension runs out. If you do not pay the tax by the extended due date, penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127 .

64 Need more information or forms? Visit IRS.gov.

Third Party Designee If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2025 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also enter the designee’s name, phone number, and any five digits the designee chooses as their personal identification number (PIN).

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

• ^{Give the IRS any information that} is missing from your return;

• ^{Call the IRS for information about} the processing of your return or the status of your refund or payment(s);

• ^{Receive copies of notices or tran-} scripts related to your return, upon request; and

• ^{Respond to certain IRS notices} about math errors, offsets, and return preparation.

You aren’t authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee’s authorization, see Pub. 947.

This authorization will automatically end no later than the due date (not counting extensions) for filing your 2026 tax return. This is April 15, 2027, for most people.

Sign Your Return

Form 1040 or 1040-SR isn’t considered a valid return unless you sign it in accordance with the requirements in these instructions. If you are filing a joint return, your spouse must also sign. If your spouse can’t sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use

Line 38

Estimated Tax Penalty

You may owe this penalty if:

• ^{Line 37 is at least $1,000 and it is} more than 10% of the tax shown on your return, or

• ^{You didn’t pay enough estimated} tax by any of the due dates. This is true even if you are due a refund.

For most people, the “tax shown on your return” is the amount on your 2025 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27a, 28, 29, and 30; Schedule 3, lines 9 and 12; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line 24 any:

• ^{Tax on an excess parachute pay-} ment,

• ^{Excise tax on insider stock com-} pensation of an expatriated corporation,

• ^{Uncollected social security and} Medicare or RRTA tax on tips or group-term life insurance,

• ^{Look-back interest due under sec-} tion 167(g) or 460(b).

When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would owe the penalty even if you didn’t include those taxes. Exception. You won’t owe the penalty if your 2024 tax return was for a tax year of 12 full months and either of the following applies.

1. You had no tax shown on your 2024 return and you were a U.S. citizen or resident for all of 2024.

2. The total of lines 25d, 26, and Schedule 3, line 11, on your 2025 return is at least 100% of the tax shown on your 2024 return (110% of that amount if you aren’t in the business of farming or fishing, and your adjusted gross income (AGI) shown on your 2024 return was more than $150,000 (more than $75,000 if married filing separately for 2025)). Your estimated tax payments for 2025 must have been made on time and for the required amount.

For most people, the “tax shown on your 2024 return” is the amount on your 2024 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3,

lines 9 and 12; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line 24 any:

• ^{Tax on an excess parachute pay-} ment,

• ^{Excise tax on insider stock com-} pensation of an expatriated corporation,

• ^{Uncollected social security and} Medicare or RRTA tax on tips or group-term life insurance, and

• ^{Look-back interest due under sec-} tion 167(g) or 460(b).

When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would have owed the estimated tax penalty for 2024 even if you didn't include those taxes.

If the Exception just described doesn’t apply, see the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Figuring the Penalty

If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishers).

Enter any penalty on line 38. Add the penalty to any tax due and enter the total on line 37.

However, if you have an overpayment on line 34, subtract the penalty from the amount you would otherwise enter on line 35a or line 36. Lines 35a, 36, and 38 must equal line 34. If the penalty is more than the overpayment on line 34, enter -0- on lines 35a and 36. Then, subtract line 34 from line 38 and enter the result on line 37.

Don’t file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

Because Form 2210 is compli-

TIP cated, you can leave line 38

blank and the IRS will figure the penalty and send you a bill. We won’t charge you interest on the penalty if you pay by the date specified on the bill. There are situations where the IRS can’t figure your penalty for you and you must file Form 2210. See Form 2210 for de- tails.

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Form 2848. If you are filing a joint return with your spouse who died in 2025, see Death of a Taxpayer, earlier.

Court-Appointed Conservator, Guardian, or Other Fiduciary

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or 1040-SR, sign your name for the individual and file Form 56.

Child’s Return

If your child can’t sign their return, either parent can sign the child’s name in the space provided. Then, enter “By (your signature), parent for minor child.”

Requirements for a Paper Return

You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Form 1040 or 1040-SR filed on paper.

Requirements for an Electronic Return

The requirements for signing an electronic return will be different depending on whether you use tax software or a tax practitioner. To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

If we issued you an identity protection personal identification number (IP PIN) (as described in more detail next), all six digits of your IP PIN must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued an IP PIN, enter both IP PINs in the spaces provided.

Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there are no papers to sign and nothing to mail—not even your Form(s) W-2.

Your electronic return signed with a Self-Select PIN is considered a validly signed return only when it includes your PIN, last name, date of birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2024 federal income tax return, if applicable. If you’re filing jointly, your electronic return must also include your spouse’s PIN, last name, date of birth, IP PIN, if applicable, and AGI, if applicable, in order to be considered validly signed. (You, and your spouse if filing jointly, may each use your own prior-year PIN to verify your identity if you filed electronically last year. If you use your prior-year PIN or enter your IP PIN, you are not required to enter your prior-year AGI. The prior-year PIN is the five-digit PIN you used to electronically sign your 2024 return.)

If you need your AGI from your originally filed 2024 federal income tax return, and you don’t have your 2024 income tax return, you can access your transcript through your online account at IRS.gov/Account . You can also go to IRS.gov/Transcript or call the IRS at 800-908-9946 to get a free transcript of your return. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS. AGI is the amount shown on your 2024 Form 1040 or 1040-SR, line 11.

For more information, go to IRS.gov/ Efile .

You can’t use the Self-Select

! PIN method if you are a CAUTION first-time filer under age 16 at

the end of 2025.

Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of

birth, and IP PIN, if applicable. If you’re filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, and IP PIN, if applicable, in order to be considered validly signed. The practitioner can provide you with details. Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

Identity Protection PIN

All taxpayers are now eligible

TIP for an Identity Protection Per-

sonal Identification Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool.

If you received an IP PIN from the IRS, enter it in the IP PIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IP PIN. If you didn’t receive an IP PIN, leave these spaces blank.

New IP PINs are generated ev-

! ery year. They will generally be CAUTION sent out by mid-January 2026.

Use this IP PIN on your 2025 return as well as any prior-year returns you file in 2026.

If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided.

If you need more information, including how to retrieve your IP PIN online, go to IRS.gov/IPPIN . If you’re unable to retrieve your IP PIN online, you can call 800-908-4490.

Phone Number and Email Address

You have the option of entering your phone number and email address in the spaces provided. There will be no effect on the processing of your return if you choose not to enter this information. Note that the IRS initiates most contacts through regular mail delivered by the United States Postal Service.

For information on how to report phone scams or unsolicited emails

66 Need more information or forms? Visit IRS.gov.

claiming to be from the IRS, see Secure Your Tax Records From Identity Theft, later.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn’t charge you shouldn’t sign your return.

If your paid preparer is self-employed, then they should check the “self-employed” checkbox.

Assemble Your Return

Assemble any schedules and forms behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper-right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. File your return, sched

ules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return. Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to Form 1040 or 1040-SR. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to Form 1040 or 1040-SR if tax was withheld.

Need more information or forms? Visit IRS.gov. 67

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

(Continued)

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Table — Continued

• This column must also be used by a qualifying surviving spouse.

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2025 Tax Computation Worksheet—Line 16

! CAUTION

See the instructions for line 16 to see if you must use the worksheet below to figure your tax.

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.

Section A— Use if your filing status is Single . Complete the row below that applies to you.

Section B— Use if your filing status is Married filing jointly or Qualifying surviving spouse . Complete the row below that applies to you.

Section C— Use if your filing status is Married filing separately . Complete the row below that applies to you.

Section D— Use if your filing status is Head of household . Complete the row below that applies to you.

80 Need more information or forms? Visit IRS.gov.

General Information

How To Avoid Common Mistakes Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. Free File provides eligible taxpayers the ability to file their taxes electronically for free. See IRS.gov/FreeFile for details and to see if you are eligible.

• ^{File your return on a standard size} sheet of paper. Cutting the paper may cause problems in processing your return.

• ^{Make sure you entered the correct} name and social security number (SSN) for each dependent you claim in the De- pendents section. Check that each dependent’s name and SSN agrees with the dependent’s social security card. For each child under age 17 who is a qualifying child for the child tax credit or each dependent who qualifies you for the credit for other dependents, make sure you checked the appropriate box on row (7) of the Dependents section.

• ^{Check your math, especially for} the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, total tax, federal income tax withheld, and refund or amount you owe.

• ^{Be sure you used the correct meth-} od to figure your tax. See the instructions for line 16.

• ^{Be sure to enter your SSN in the} space provided on page 1 of Form 1040 or 1040-SR. If you are married filing a joint or separate return, also enter your spouse’s SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.

• ^{Make sure your name and address} are correct. Enter your (and your spouse’s) name in the same order as shown on your last return.

• ^{If you live in an apartment, be sure} to include your apartment number in your address.

• ^{If you are taking the standard de-} duction, see the instructions for line 12e to be sure you entered the correct amount.

• ^{If you received capital gain distri-} butions but weren’t required to file Schedule D, make sure you checked the box on line 7b.

• ^{If you are taking the EIC, be sure} you used the correct column of the EIC Table for your filing status and the number of qualifying children you have who have valid SSNs.

• ^{Remember to sign and date Form} 1040 or 1040-SR and enter your occupation(s).

• ^{Attach your Form(s) W-2 and oth-} er required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.

• ^{If you owe tax and are paying by} check or money order, be sure to include all the required information on your payment. See the instructions for line 37 for details.

• ^{Make sure to check Where Do You} File? before mailing your return. Over the next several years, the IRS will be reducing the number of paper tax return processing sites. Because of this, you may need to mail your return to a different address than you have in the past. You can also file electronically.

• ^{Don’t file more than one original} return for the same year, even if you haven’t gotten your refund or haven’t heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.

• ^{Make sure that if you, your spouse} with whom you are filing a joint return, or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were made for the coverage, that you attach Form 8962. For tax years other than 2020, you may have to repay excess ad

The IRS Mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

vance payments, even if someone else enrolled you, your spouse, or your dependent in the Marketplace coverage. Excess advance payments may also have to be repaid if you enrolled someone in Marketplace coverage, you don’t claim that individual as a dependent, and no one else claims that individual as a dependent. See the instructions for Schedule 2, line 1a, and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit.

Innocent Spouse Relief Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it wouldn’t be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn’t file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form 8857, or you can call the Innocent Spouse office toll free at 855-851-2009.

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social media messages to the Federal Trade Commission (FTC) at ftc.gov/ complaint . You can contact them at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866-653-4261.

Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk.

You can report a phone scam to the Treasury Inspector General for Tax Administration at IRS Impersonation Scam Reporting or the FTC using the FTC Complaint Assistant at FTC.gov. Add “IRS Telephone Scam” in the notes.

How Do You Make a Gift To Reduce Debt Held By the Public? If you wish to do so, go to Pay.gov and make a contribution by credit card, debit card, PayPal, checking account, or savings account. Don’t add your gift to any tax you may owe. See the instructions for line 37 for details on how to pay any tax you owe. For more information, go to TreasuryDirect.gov/Help-Center/ Public-Debt-FAQs/#DebtFinance and click on “How do you make a contribution to reduce the debt?”

Income Tax Withholding and Estimated Tax Payments for 2026

You can use the Tax

TIP Withholding Estimator instead

of Pub. 505 or the worksheets included with Form W-4 or W-4P to de- termine whether you need to have your withholding increased or decreased.

In general, you don’t have to make estimated tax payments if you expect that your 2026 Form 1040 or 1040-SR will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2026 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

Secure Your Tax Records From Identity Theft

All taxpayers can now apply

TIP for an Identity Protection PIN

(IP PIN). Go to IRS.gov/ GetAnIPPIN to request an IP PIN through your online account, file Form 15227 if your AGI on your last filed re- turn is less than $84,000 ($168,000 if married filing jointly), or make an ap- pointment to visit a Taxpayer Assistance Center.

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

• ^{Protect your SSN,}

• ^{Ensure your employer is protecting} your SSN, and

• ^{Be careful when choosing a tax re-} turn preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the

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IRS notice or letter. For more information, see Pub. 5027.

If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/ IdentityTheft to learn what steps you should take.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven’t been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through Telecommunications Relay Services at FCC.gov/TRS . Protect yourself from suspicious emails, texts, and social media mes- sages, phishing schemes, and phone scams. Phishing is the creation and use of emails, texts, social media messages, and websites designed to mimic legitimate business communication and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS doesn’t initiate contact with or request detailed personal information from taxpayers via emails, texts, or social media messages. Also, the IRS doesn’t ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov . For more information, go to IRS.gov/Phishing . You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-877-8339. You can report suspicious emails, texts, and

TIP

You may be able to deduct this gift on your 2026 tax return.

How Long Should Records Be Kept? Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or

replacement property. For more details, see chapter 1 of Pub. 17.

Amended Return File Form 1040-X to change a return you already filed. Generally, to timely claim a refund on your amended return, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040-X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

You can file Form 1040-X electronically with tax filing software to amend Forms 1040 and 1040-SR. See IRS.gov/ Filing/Amended-Return-Frequently- Asked-Questions for more information.

Use the Where’s My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a Copy of Your Tax Return Information? Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax return preparation. To get a free transcript:

• ^{Access your online account at} IRS.gov/Account,

• ^{Visit IRS.gov/Transcript ,}

• ^{Use Form 4506-T or 4506T-EZ, or}

• ^{Call us at 800-908-9946.}

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

Past Due Returns If you or someone you know needs to file past due tax returns, go to Filing past due returns or IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 and 1040-SR instructions. For example, if you are filing

a 2022 return in 2026 use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

How To Get Tax Help If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Tax reform. Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful Bill Act, on July 4, 2025. Go to IRS.gov/ OBBB for more information and updates on how this legislation affects your taxes. Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• ^{Free File. This program lets you} prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/ FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

• ^{VITA. The Volunteer Income Tax} Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the

free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

• ^{TCE. The Tax Counseling for the} Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

• ^{MilTax. Members of the U.S.} Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income. Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.

• ^{The Earned Income Tax Credit} Assistant ( IRS.gov/EITCAssistant ) deter- mines if you’re eligible for the earned income credit (EITC).

• ^The Online EIN Application

( IRS.gov/EIN ) helps you get an employ- er identification number (EIN) at no cost.

• ^{The Tax Withholding Estimator}

( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• ^The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.

• ^{IRS.gov/Help : A variety of tools to} help you get answers to some of the most common tax questions.

• ^{IRS.gov/ITA : The Interactive Tax} Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

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• ^{IRS.gov/Forms : Find forms, in-} structions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

• ^{You may also be able to access tax} information in your e-filing software.

Need someone to prepare your tax re- turn? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

• ^{Primarily responsible for the over-} all substantive accuracy of your return,

• ^{Required to sign the return, and}

• ^{Required to include their preparer} tax identification number (PTIN).

Although the tax preparer al-

! ways signs the return, you’re CAUTION ultimately responsible for pro-

viding all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Busi- ness Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement. Business tax account. If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/ BusinessAccount for more information. IRS social media. Go to IRS.gov/ SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services.

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At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English and ASL.

• ^{Youtube.com/irsvideos .}

• ^{Youtube.com/irsvideosASL .} Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole. Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/ LetUsHelp . Alternative media preference. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

• ^{Standard Print.}

• ^{Large Print.}

• ^Braille.

• ^{Audio (MP3).}

• ^{Plain Text File (TXT).}

• ^{Braille-Ready File (BRF).} Disasters. Go to IRS.gov/DisasterRelief to review the available disaster tax relief. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or you can

go to IRS.gov/OrderForms to place an order. Mobile-friendly forms. You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You’ll have the option to submit your form(s) online or download a copy for mailing. You’ll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information. Getting tax publications and instruc- tions in eBook format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended. Access your online account (individu- al taxpayers only). Go to IRS.gov/ Account to securely access information about your federal tax account.

• ^{View the amount you owe and a} breakdown by tax year.

• ^{See payment plan details or apply} for a new payment plan.

• ^{Make a payment or view 5 years of} payment history and any pending or scheduled payments.

• ^{Access your tax records, including} key data from your most recent tax return, and transcripts.

• ^{View digital copies of select noti-} ces from the IRS.

• ^{Approve or reject authorization re-} quests from tax professionals. Get a transcript of your return. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account . Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/TaxProAccount . Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers

your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online. Reporting and resolving your tax-re- lated identity theft issues.

• ^{Tax-related identity theft happens} when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

• ^{The IRS doesn’t initiate contact} with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

• ^{Go to IRS.gov/IdentityTheft , the} IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

• ^{Get an Identity Protection PIN (IP} PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN . Ways to check on the status of your refund.

• ^{Go to IRS.gov/Refunds .}

• ^{Download the official IRS2Go app} to your mobile device to check your refund status.

• ^{Call the automated refund hotline} at 800-829-1954.

The IRS can’t issue refunds be-

! fore mid-February for returns CAUTION that claimed the EITC or the

additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Making a tax payment. The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

• ^{IRS Direct Pay : Pay taxes from} your bank account. It’s free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment.

• ^{Debit Card, Credit Card, or} Digital Wallet : Choose an approved pay- ment processor to pay online or by phone.

• ^Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

• ^{Electronic Federal Tax Payment} System : This is the best option for businesses. Enrollment is required.

• ^{Check or Money Order : Mail your} payment to the address listed on the notice or instructions.

• ^{Cash : You may be able to pay your} taxes with cash at a participating retail store.

• ^{Same-Day Wire : You may be able} to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note: The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy. What if I can’t pay now? Go to IRS.gov/Payments for more information about your options.

• ^{Apply for an online payment} agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process,

you will receive immediate notification of whether your agreement has been approved.

• ^{Use the Offer in Compromise Pre-} Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/ OIC . Filing an amended return. Go to IRS.gov/1040X for information and updates. Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from

! the date you filed your amen- CAUTION ded return for it to show up in

our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. IRS Document Upload Tool. You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT . Schedule LEP. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language. Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need

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without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

Interest and Penalties You don’t have to figure the amount of any interest or penalties you may owe. We will send you a bill for any amount due.

If you choose to include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040 or 1040-SR, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 37. For more information on the estimated tax penalty, see Line 38, earlier.

Interest

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties im

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posed for failure to file, negligence, fraud, substantial or gross valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties

Late filing. If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you have a reasonable explanation for filing late, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $525 or the amount of any tax you owe, whichever is smaller. Late payment of tax. If you pay your taxes late, the penalty is usually ¹ /2 of 1% of the unpaid amount for each month or part of a month the tax isn’t paid. The penalty can be as much as

25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. Frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that doesn’t contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/ 2010-17_IRB#NOT-2010-33 . Other. Other penalties can be imposed for, among other things, negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these penalties.

Refund Information

To check the status of your refund, go to IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

The IRS can’t issue refunds before mid-February 2026 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits.

To use Where’s My Refund, have a copy of your tax return handy. You will need to enter the following information from your return.

• ^{Your social security number (or in-} dividual taxpayer identification number).

• ^{Your filing status.}

• ^{The exact whole dollar amount of} your refund.

Where’s My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Refund information is also available in Spanish at IRS.gov/Spanish and by calling 800-829-1954.

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TIP

Updates to refund status are made once a day—usually at night.

If you don’t have Internet access, you can call 800-829-1954, 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.

Don’t send in a copy of your return unless asked to do so.

To get a refund, you must generally file your return within 3 years from the date the return was due (including extensions).

Where’s My Refund doesn’t track refunds that are claimed on an amended tax return.

Instructions for Schedule 1 Additional Income and Adjustments to Income

would enter $1,500 in the entry space at the top of Schedule 1. The remaining $5,300 should be reported elsewhere on your return depending on the nature of the transactions.

Additional Income

Line 1

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable

TIP if, in the year you paid the tax,

you either (a) didn’t itemize de- ductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2025, you may be required to report this amount. If you didn’t receive a Form 1099-G, check with the government agency that made the payments to you. Your 2025 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn’t receive Form 1099-G.

If you chose to apply part or all of the refund to your 2025 estimated state or local income tax, the amount applied is treated as received in 2025. If the refund was for a tax you paid in 2024 and you deducted state and local income taxes on your 2024 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable. Exception. See Itemized Deduction Re- coveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.

General Instructions

Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.

Additional income is entered on Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.

Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.

Form(s) 1099-K If, for tax year 2025, you received a Form(s) 1099-K that shows payments that were included in error (for example, money for gifts or reimbursements) or for personal items that you sold at a loss (for example, an old refrigerator), enter the amount that was included in error or for personal items sold at a loss in the entry space at the top of Schedule 1.

• ^{If the entire amount reported to} you on Form(s) 1099-K was in error or for personal items sold at a loss, enter the total amount from Form(s) 1099-K, box 1(a), in the entry space at the top of Schedule 1.

• ^{If only some of the amount} reported to you on Form(s) 1099-K in box 1(a) was in error or for personal items sold at a loss, only enter the amount that was in error or for personal items sold at a loss in the entry space at the top of Schedule 1. The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the nature of the transactions.

• ^{If you received more than one} incorrect Form(s) 1099-K, with amounts reported in error or for personal items sold at a loss, add the incorrect amounts together and enter the total incorrect amount in the entry space at the top of Schedule 1. The remaining amounts reported to you on Form(s) 1099-K in

box 1(a) should be reported elsewhere on your return depending on the nature of the transactions.

If you received a Form 1099-K

TIP for a personal item that you

sold at a gain, don’t report this amount in the entry space at the top of Schedule 1; instead, report it as you would report any other capital gain on Form 8949 and Schedule D.

For 2025, payment card com-

TIP panies, payment apps, and on-

line marketplaces will be re- quired to send you a Form 1099-K only if the amount of your business transac- tions during the year is more than $20,000 and the total number of your transactions is more than 200.

Example–Incorrect Form 1099-K. You received a Form 1099-K that incorrectly showed $800 of payments to you in box 1(a). You would enter $800 in the entry space at the top of Schedule 1.

Example–Personal item sold at a loss. You bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported in box 1(a) of your Form 1099-K. You would enter $700 in the entry space at the top of Schedule 1.

Example–Personal items sold at a loss and a gain. In addition to selling your couch for $700, you also sold a handbag that you bought for $800 and sold for $1,200. Your Form 1099-K shows $1,900 in box 1(a). You would enter $700 in the entry space at the top of Schedule 1 for your loss on selling the couch, and the remaining $400 of gain from the sale of the handbag would be reported as capital gain on Form 8949 and Schedule D.

Example–Multiple incorrect Form(s) 1099-K. You received a Form 1099-K that incorrectly showed $800 of payments to you in box 1(a). You also received a Form 1099-K that reported $6,000 in box 1(a) but $700 of that amount was reported in error. You

88

1. You received a refund in 2025 that is for a tax year other than 2024.

2. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2025 of an amount deducted or credit claimed in an earlier year.

3. You had taxable income on your 2024 Form 1040 or 1040-SR, line 15, but no tax on your Form 1040 or 1040-SR, line 16, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

4. Your 2024 state and local income tax refund is more than your 2024 state and local income tax deduction minus the amount you could have deducted as your 2024 state and local general sales taxes.

5. You made your last payment of 2024 estimated state or local income tax in 2025.

6. You owed alternative minimum tax in 2024.

7. You couldn’t use the full amount of credits you were entitled to in 2024 because the total credits were more than the amount shown on your 2024 Form 1040 or 1040-SR, line 18.

8. You could be claimed as a dependent by someone else in 2024.

9. You received a refund because of a jointly filed state or local income tax return, but you aren’t filing a joint 2025 Form 1040 or 1040-SR with the same person.

Lines 2a and 2b

Alimony Received

Line 2a

Enter amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement entered into on or before December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn’t included in your income. Alimony received is not included in your income if you entered into a divorce or separation agreement after December 31, 2018. If you are including alimony in your income, you must let the person who made the payments know your social security num

ber. If you don’t, you may have to pay a penalty. For more details, see Pub. 504.

If you are including alimony payments from more than one divorce or separation agreement in your income, enter the total of all alimony received on line 2a.

Line 2b

On line 2b, enter the month and year of your original divorce or separation agreement that relates to the alimony payment, if any, reported on line 2a.

If you have alimony payments from more than one divorce or separation agreement, on line 2b enter the month and year of the divorce or separation agreement for which you received the most income. Attach a statement listing the month and year of the other agreements.

Line 3

Business Income or (Loss)

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C.

Line 4

Other Gains or (Losses) If you sold or exchanged assets used in a trade or business, and are filing Form 4797, include the amount from Form 4797, line 18b, on line 4 and check the “4797” box. For more information, see the Instructions for Form 4797.

If Form 4797 isn’t otherwise required, include the amount from Form 4684, line 31, on line 4 and check the “4684” box. For more information, see the Instructions for Form 4684.

Line 7

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2025. Report this amount on line 7.

If the amount reported in box 1

! of your Form(s) 1099-G is in- CAUTION correct, report on line 7 only

the actual amount of unemployment compensation paid to you in 2025.

If you made contributions to a governmental unemployment compensation program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

If you received an overpayment of unemployment compensation in 2025, subtract the amount you repaid from the total amount you received. Enter the result on line 7. Also, check the box on line 7 and enter the amount you repaid in the entry space. If, in 2025, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repay- ments in Pub. 525 for details on how to report the payment.

Beginning in 2025, if you made

TIP contributions to a governmen-

tal paid family leave program, you will now include the full amount of those contributions in your income. If you itemize your deductions on Sched- ule A, you can include the amounts con- tributed as part of the state and local taxes that you paid.

If you received unemployment

TIP compensation in 2025, your

state may issue an electronic Form 1099-G instead of it being mailed to you. Check your state’s unemployment compensation website for more informa- tion.

Lines 8a Through 8z

Other Income

Do not report on lines 8a

! through 8z any income from CAUTION self-employment or fees re-

ceived as a notary public. Instead, you must use Schedule C, even if you don’t have any business expenses. Also don’t report on lines 8a through 8z any non- employee compensation shown on Form 1099-MISC, 1099-NEC, or 1099-K (un- less it isn’t self-employment income, such as income from a hobby or a

89

State and Local Income Tax Refund Worksheet—Schedule 1, Line 1

90

sporadic activity). Instead, see the Instructions for Recipient included on Form 1099-MISC, or 1099-NEC, to find out where to report that income. For more information about what is being reported on Form 1099-K, see the Instructions for Payee included on that form and visit IRS.gov/1099K.

Line 8a

Net operating loss (NOL) deduction. Enter any deduction for an NOL from an earlier year. Enter the amount in the preprinted parentheses (as a negative number). The amount of your deduction will be subtracted from the other amounts of income listed on lines 8b through 8z. See the Instructions for Form 172 for details.

Line 8b

Gambling. Enter gambling winnings not attributable to a trade or business. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16.

Line 8m

Olympic and Paralympic medals and USOC prize money. The value of Olympic and Paralympic medals and the amount of United States Olympic Committee (USOC) prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income, including the amount of your medals and prize money.

If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line 8m, then subtract it by including it on line 24c.

Line 8n

Section 951(a) inclusion. Section 951 generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the corporation’s subpart F income and its amount determined under section 956. Enter on line 8n the sum of any amounts reported on lines 1a through 1h and line 2 of your Forms 5471, Schedule(s) I.

Line 8o

Section 951A(a) inclusion. Section 951A generally requires that a U.S. shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the sum of any amounts reported on Part II, line 5. Remember to attach copies of your Forms 8992.

If you made a section 962 elec-

! tion and have an income inclu- CAUTION sion under section 951 or

951A, do not report that income on line 8n or 8o, as applicable. Instead, re- port the tax with respect to the section 962 election on Form 1040 or 1040-SR, line 16, and attach a statement showing how you figured the tax that includes the gross amounts of section 951 and sec- tion 951A income.

91

Complete the Foreign Earned Income Tax Worksheet if you enter an amount on Form 2555, line 45.

Line 8e

Income from Form 8853. Enter the total of the amounts from Form 8853, lines 8, 12, and 26. See Pub. 969.

You may have to pay an addi-

! tional tax if you received a tax- CAUTION able distribution from an Arch-

er MSA or Medicare Advantage MSA. See the Instructions for Form 8853.

Line 8f

Income from Form 8889. Enter the total of the amounts from Form 8889, lines 16 and 20.

You may have to pay an addi-

! tional tax if you received a tax- CAUTION able distribution from a health

savings account. See the Instructions for Form 8889.

Line 8h

Jury duty pay. Enter any jury duty pay and see the instructions for line 24a.

Line 8i

Prizes and awards. Enter prizes and awards but see the instructions for line 8m, Olympic and Paralympic med- als and USOC prize money, later.

Line 8j

Activity not engaged in for profit in- come. See Pub. 525.

Line 8k

Stock options. Enter any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line 1h.

Line 8l

Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also see the instructions for line 24b, later.

TIP

Line 8c

Attach Form(s) W-2G to Form 1040 or 1040-SR if any federal income tax was withheld.

Cancellation of debt. Enter any canceled debt. Canceled debt may be shown in box 2 of Form 1099-C. However, part or all of your income from cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box.

Line 8d

Foreign earned income exclusion and housing exclusion from Form 2555. Enter the amount of your foreign earned income and housing exclusion from Form 2555, line 45. Enter the amount in the preprinted parentheses (as a negative number). The amount from Form 2555, line 45, will be subtracted from the other amounts of income listed on lines 8a through 8c and lines 8e through 8z.

where on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub. 525. Examples of income to report on line 8z include the following.

• ^{Reimbursements or other amounts} received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.

• ^{Reemployment trade adjustment} assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.

• ^{Loss on certain corrective distribu-} tions of excess deferrals. See Retirement Plan Contributions in Pub. 525.

• ^{Dividends on insurance policies if} they exceed the total of all net premiums you paid for the contract.

• ^{Recapture of a charitable contribu-} tion deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Inter- est in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for Schedule 2, line 17g.

• ^{Recapture of a charitable contribu-} tion deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.

• ^{Taxable part of disaster relief pay-} ments. See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part.

• ^{Taxable distributions from a Cov-} erdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses of the designated beneficiary in 2025 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2025; and (b) they were not included in a qualified rollover. Nontaxa

Line 8p

461(l) excess business loss adjustment. Enter the amount of your excess business loss from Form 461, line 16.

Line 8q

Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary’s qualified disability expenses, and (b) they were not included in a qualified rollover. See Pub. 907 for more information.

You may have to pay an addi-

! tional tax if you received a tax- CAUTION able distribution from an ABLE

account. See the Instructions for Form 5329.

Line 8r

Scholarship and fellowship grants not reported on Form W-2. Enter the amount of scholarship and fellowship grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 8r.

Line 8s

Nontaxable amount of Medicaid waiv- er payments included on Form 1040, line 1a or 1d. Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. Your nontaxable Medicaid waiver payments should be reported to you on Form(s) W-2 in box 12, Code II. If nontaxable payments were reported to you in box 1 of Form(s) W-2, report the amount on Form 1040 or 1040-SR, line 1a. If you did not receive a Form W-2 for nontaxable payments, or you received nontaxable payments that you didn’t report on line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 1040-SR, line 1d. Then, on line 8s, enter the total amount of the nontaxable payments reported on Form 1040 or 1040-SR, line 1a or 1d, in

92

the entry space in the preprinted parentheses (as a negative number). For more information about these payments, see Pub. 525.

If you do not have a separate trade or business of providing these services, enter any nontaxable Medicaid waiver payments on Schedule 1, line 8s. Also, enter your Medicaid waiver payments reported on Form 1099-MISC or Form 1099-NEC on Form 1040, line 1d.

Line 8t

Pension or annuity from a nonquali- fied deferred compensation plan or a nongovernmental section 457 plan. Enter the amount that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 457 plan. This may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer or the payer for the amount received.

Line 8u

Wages earned while incarcerated. Enter the amount that you received for services performed while an inmate in a penal institution. You may receive Form(s) W-2 or Form(s) 1099.

Line 8v

Digital assets not reported elsewhere. If, in 2025, you received ordinary income in connection with digital assets that isn’t reported elsewhere on your return (for example, digital assets, such as income from forks, staking, or mining, which aren’t wages reported on line 1a or capital gain or loss reported on Form 8949 and Schedule D), report this income on line 8v. Don’t report a gift or inheritance of digital assets on line 8v. For more information, go to IRS.gov/ Digital-Assets

If you used a broker to effect the sale of a digital asset, your broker should send you Form 1099-DA. You must answer the digital asset question on Form 1040 whether or not you received a Form 1099-DA.

Line 8z

Other income. Use line 8z to report any taxable income not reported else

ble distributions from these accounts don’t have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund. See Pub. 970.

You may have to pay an addi-

! tional tax if you received a tax- CAUTION able distribution from a Cover-

dell ESA or a QTP. See the Instructions for Form 5329.

Nontaxable income. Don’t report any nontaxable income on line 8z. Examples of nontaxable income include the following.

• ^{Child support.}

• ^{Life insurance proceeds received} because of someone’s death (with some exceptions; any taxable amounts will generally be reported to you on Form 1099-R).

• ^{Gifts and bequests. You may have} to report information on your gifts or bequests on Form 3520, Part IV, if you received:

1. A gift or bequest from a foreign individual or foreign estate (including foreign persons related to that foreign individual or foreign estate) totaling more than $100,000; or

2. Amounts totaling more than $20,116 from a foreign corporation or foreign partnership (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts.

See the Instructions for Form 3520.

Adjustments to Income

Line 11

Educator Expenses

If you were an eligible educator in 2025, you can deduct on line 11 up to $300 of qualified expenses you paid in 2025. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. However, neither spouse can de

duct more than $300 of their qualified expenses on line 11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid:

• ^For professional development courses you have taken related to the curriculum you teach or to the students you teach; or

• ^{In connection with books, sup-} plies, equipment (including computer equipment, software, and services), and other materials used in the classroom.

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.

Qualified expenses include

TIP amounts paid or incurred in

2025 for personal protective equipment, disinfectant, and other sup- plies used for the prevention of the spread of coronavirus.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

• ^{Excludable U.S. series EE and I} savings bond interest from Form 8815.

• ^{Nontaxable qualified tuition pro-} gram earnings or distributions.

• ^{Any nontaxable distribution of} Coverdell education savings account earnings.

• ^{Any reimbursements you received} for these expenses that weren’t reported to you in box 1 of your Form W-2.

For more details, use Tax Topic 458 or see Pub. 529.

Line 12

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on

line 12.

• ^{Certain business expenses of Na-} tional Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.

• ^{Performing-arts-related} expenses as a qualified performing artist.

• ^{Business expenses of fee-basis} state or local government officials.

For more details, see Form 2106.

Line 13

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2025. See Form 8889.

Line 14

Moving Expenses

You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station. Use Tax Topic 455 or see Form 3903.

If you are claiming only storage fees during your absence from the United States, check the box on line 14. For more information, see the Instructions for Form 3903.

Line 15

Deductible Part of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. The deductible part of your self-employment tax is on line 13 of Schedule SE.

Line 16

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduc

93

Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17

tion. See Pub. 560 or, if you were a minister, Pub. 517.

Line 17

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance (which includes medical, dental, and vision insurance and qualified long-term care insurance) for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2025, even if the child wasn’t your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in Who Qualifies as Your Dependent in the Instructions for Form 1040).

One of the following statements must be true.

• ^{You were self-employed and had a} net profit for the year reported on Schedule C or F.

• ^{You were a partner with net earn-} ings from self-employment.

• ^{You used one of the optional meth-} ods to figure your net earnings from self-employment on Schedule SE.

• ^{You received wages in 2025 from} an S corporation in which you were a

more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.

The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C or F, the policy can be either in your name or in the name of the business.

If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.

If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reim

bursed as wages in box 1 of your Form W-2 in 2025 and you also report the premium payments or reimbursements as wages on Form 1040 or 1040-SR, line 1a.

But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse’s employer for any month or part of a month in 2025, amounts paid for health insurance coverage for that month can’t be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2025, don’t use amounts paid for coverage for that month to figure the deduction.

A qualified small employer

! health reimbursement arrange- CAUTION ment (QSEHRA) is considered

to be a subsidized health plan main- tained by an employer.

Example. If you were eligible to participate in a subsidized health plan maintained by your spouse’s employer from September 30 through December 31, you can’t use amounts paid for health insurance coverage for September through December to figure your deduction.

94

Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can’t be used to figure the deduction.

For more details, see Instructions for Form 7206.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct. Exceptions. Use Form 7206 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.

• ^{You had more than one source of} income subject to self-employment tax.

• ^{You file Form 2555.}

• ^{You are using amounts paid for} qualified long-term care insurance to figure the deduction.

Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.

Line 18

Penalty on Early Withdrawal of Savings

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

Lines 19a, 19b, and 19c

Alimony Paid

Line 19a

If you made payments to or for your spouse or former spouse under a divorce or separation agreement entered into on or before December 31, 2018, you may be able to take this deduction. You can’t take a deduction for alimony payments you made to or for your spouse if you

entered into your divorce or separation agreement after December 31, 2018, or if you entered into the agreement on or before December 31, 2018, and the agreement was changed after December 31, 2018, to expressly provide that alimony received is not included in your former spouse’s income. Use Tax Topic 452 or see Pub. 504.

Line 19c

On line 19c, enter the month and year of your original divorce or separation agreement that relates to this deduction for alimony paid.

Line 20

IRA Deduction

If you made any nondeductible

TIP contributions to a traditional

individual retirement arrange- ment (IRA) for 2025, you must report them on Form 8606.

2. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2025, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

3. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE IRA plan, or the federal Thrift Savings Plan. Except for designated Roth contributions, these amounts aren’t included as income in box 1 of your Form W-2.

4. If you made contributions to your IRA in 2025 that you deducted for 2024, don’t include them in the worksheet.

5. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 1 of Form 1099-NEC, don’t include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15 of Form 1099-MISC. If it isn’t, contact your employer or the payer for the amount of the income.

6. You must file a joint return to deduct contributions to your spouse’s IRA. Enter the total IRA deduction for you and your spouse on line 20.

7. Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b.

8. Don’t include trustees’ fees that were billed separately and paid by you for your IRA.

9. Don’t include any repayments of qualified reservist distributions. You can’t deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.

10. If the total of your IRA deduction on line 20 plus any nondeductible contributions to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2025, see Pub. 590-A for special rules.

Were You Covered by a Retirement Plan? If you were covered by a retirement plan (qualified pension,

95

TIP

You are entitled to a deduction for your contribution to a tradi- tional IRA regardless of age.

If you made contributions to a traditional IRA for 2025, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on Schedule 1, line 2a. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by June 1, 2026, that shows all contributions to your traditional IRA for 2025.

Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

1. You can’t deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver’s credit). See the instructions for Schedule 3, line 4.

profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can’t deduct them. In any case, the income earned on your IRA contributions isn’t taxed until it is paid to you.

The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You are also covered by a plan if you

96

were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555 or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

Married persons filing separately. If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you

lived apart from your spouse for all of 2025. If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 20. If you don’t check the box on line 20, you may get a math error notice from the IRS.

You may be able to take the re-

TIP tirement savings contributions

credit. See the Schedule 3, line 4, instructions.

IRA Deduction Worksheet—Schedule 1, Line 20

97

IRA Deduction Worksheet— Continued

Use the worksheet in these instructions to figure your student loan interest deduction. Exception. Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico. Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who were eligible students.

1. Yourself or your spouse.

Line 21

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

• ^{You paid interest in 2025 on a} qualified student loan (defined later).

• ^{Your filing status is any status ex-} cept married filing separately.

• ^{Your modified adjusted gross in-} come (AGI) is less than $100,000 if single, head of household, or qualifying

surviving spouse; $200,000 if married filing jointly. Use lines 2 through 4 of the worksheet in these instructions to figure your modified AGI.

• ^{You, or your spouse if filing joint-} ly, aren’t claimed as a dependent on someone else's (such as your parent’s) 2025 tax return.

Don’t include any amount paid from a distribution of earnings made from a qualified tuition program (QTP) after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest.

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Student Loan Interest Deduction Worksheet—Schedule 1, Line 21

2. Any person who was your dependent when the loan was taken out.

3. Any person you could have claimed as a dependent for the year the loan was taken out except that:

a. The person filed a joint return; b. The person had gross income that was equal to or more than the exemption amount for that year or $5,200 for 2025; or

c. You, or your spouse if filing jointly, could be claimed as a dependent on someone else’s return.

However, a loan isn’t a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970. Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as

books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.

Line 22 Line 22 has been reserved for future use.

Line 23

Archer MSA Deduction

See Form 8853.

Lines 24a Through 24z

Line 24a

Jury duty pay. Enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.

Line 24b

Enter the deductible expenses related to income reported on line 8l from the rental of personal property you engaged in for profit but were not in the business of renting such property.

Line 24c

Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m.

Line 24d

Enter reforestation amortization and expenses (see the Instructions for Form 4562).

Line 24e

Enter repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525).

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Line 24j

Enter the housing deduction from Form 2555.

Line 24k

Enter excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041).

Line 24z

Leave line 24z blank.

Line 24f

Enter contributions to section 501(c)(18) (D) pension plans (see Pub. 525).

Line 24g

Enter contributions by certain chaplains to section 403(b) plans (see Pub. 517).

Line 24h

Enter attorney fees and court costs for actions involving certain unlawful dis

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crimination claims, but only to the extent of gross income from such actions (see Pub. 525).

Line 24i

Enter attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.

Instructions for Schedule 1-A Additional Deductions

General Instructions

Use Schedule 1-A to report additional deductions that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR. You can claim these deductions whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR).

These additional deductions are deductions for qualified tips, qualified overtime compensation, no tax on car loan interest, and the enhanced deduction for seniors. The amount on line 38 of Schedule 1-A is entered on Form 1040 or 1040-SR, line 13b, and on Form 1040-NR, line 13c.

If you are filing a tax return on

! Form 1041 for an estate or CAUTION trust and intend to claim the

deduction for car loan interest, see the “No Tax on Car Loan Interest” work- sheet in the Instructions for Form 1041.