14. Child Tax Credit and Credit for Other Dependents

What’s New

SSN required by due date of return. If you don’t have an SSN issued before the due date of your 2025 return (including extensions), you can’t claim the CTC or ACTC on either your original or an amended 2025 return. If you are filing a joint return, only one spouse is required to have an SSN issued by the due date of your return in order to be eligible for the CTC and ACTC. The other spouse may have an ITIN, but it must have been issued on or before the due date of the return.

CTC amount increased. The maximum amount of CTC for each qualifying child increased to $2,200.

Reminders

ACTC amount. The maximum amount of ACTC for each qualifying child is $1,700.

Schedule 8812 (Form 1040). Schedule 8812 (Form 1040) and its instructions are the single source for figuring and reporting the child tax credit, credit for other dependents, and additional child tax credit. The instructions now include all applicable worksheets for figuring these credits. As a result, Pub. 972, Child Tax Credit, won’t be revised. For prior-year versions of Pub. 972, go to IRS.gov/Pub972 .

Abbreviations used throughout this chap- ter. The following abbreviations will be used in this chapter when appropriate.

• ACTC means additional child tax credit.

• ATIN means adoption taxpayer identification number.

• CTC means child tax credit.

• ITIN means individual taxpayer identification number.

• ODC means credit for other dependents.

108 Chapter 14 Child Tax Credit and Credit for Other Dependents Publication 17 (2025)

• SSN means social security number.

• TIN means taxpayer identification number. A TIN may be an ATIN, an ITIN, or an SSN.

Other abbreviations may be used in this chapter and will be defined as needed.

Delayed refund for returns claiming the ACTC. The IRS can’t issue refunds before mid-February 2026 for returns that properly claim the ACTC. This time frame applies to the entire refund, not just the portion associated with the ACTC.

Introduction

The CTC is a credit that may reduce your tax by as much as $2,200 for each child who qualifies you for the credit. See Limits on the CTC and ODC , later.

The ACTC is a credit you may be able to take if you are not able to claim the full amount of the CTC.

The ODC is a credit that may reduce your tax by as much as $500 for each eligible dependent.

If your qualifying child was born and died in 2025 and you don’t have an SSN for the child, attach a copy of the child’s birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If your qualifying child doesn’t have the required SSN but has another type of TIN issued on or before the due date of your 2025 return (including extensions), you may be able to claim the ODC for that child. See Credit for Other De- pendents (ODC) , later.

Qualifying Child for the CTC

A child qualifies you for the CTC if the child meets all of the following conditions.

1. The 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).

2. The child was under age 17 at the end of

4. The child didn’t provide over half the child’s own support for 2025.

5. The child lived with you for more than half of 2025 (see Exceptions to time lived with you, later).

6. The child is claimed as a dependent on your return. See chapter 3 for more information about claiming someone as a dependent.

7. The child doesn’t file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).

8. The child was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the child was adopted, see Adopted child , later.

Example. Your child turned 17 on December 30, 2025, and is a citizen of the United States and claimed as a dependent on your return. You can't use the child to claim the CTC or ACTC because the child was not under age 17 at the end of 2025.

Exceptions to time lived with you. 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. 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.

There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see Residency Test in chapter 3.

Qualifying child of more than one person. A special rule applies if your qualifying child is the qualifying child of more than one person.

! CAUTION

The CTC and the ACTC shouldn’t be confused with the child and dependent care credit discussed in Pub. 503.

Useful Items You may want to see:

Form (and Instructions)

Schedule 8812 (Form 1040) Schedule 8812 (Form 1040) Credits for

Qualifying Children and Other Dependents

8862

8862 Information To Claim Certain Credits After Disallowance

Each dependent you use for the ODC must have a TIN by the due date of your return. If you have a dependent who doesn’t have an SSN, ITIN, or ATIN issued on or before the due date of your 2025 return (including extensions), you can’t use that dependent to claim the ODC on either your original or amended 2025 tax return.

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

Improper Claims

If you erroneously claim the CTC, ACTC, or ODC, and it is later determined that your error was due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years. If it is determined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years. You may also have to pay penalties. See How to appeal the disallow- ance period in the Instructions for Form 8862, for more information about what to do if you disagree with our determination that you can’t claim the credit for 2 or 10 years.

Form 8862 may be required. If your CTC (refundable or nonrefundable depending on the tax year), ACTC, or ODC for a year after 2015 was denied or reduced for any reason other than a math or clerical error, you must attach Form 8862 to your tax return to claim the CTC, ACTC, or ODC, unless an exception applies. See Form 8862, and its instructions for more information, including whether an exception applies.

Child Tax Credit (CTC)

The CTC is for individuals who claim a child as a dependent if the child meets additional conditions (described later).

Note: This credit is different from and in addition to the credit for child and dependent care expenses and the earned income credit that you may also be eligible to claim.

The maximum amount you can claim for the credit is $2,200 for each child who qualifies you for the CTC. But, see Limits on the CTC and ODC, later.

For more information about claiming the CTC, see Claiming the CTC and ODC, later.

For these and other useful items, go to IRS.gov/ Forms .

Taxpayer Identification Number Requirements

You must have a TIN by the due date of your return. If you, or your spouse if filing jointly, don’t have an SSN issued before the due date of your 2025 return (including extensions), you can’t claim the CTC or ACTC on either your original or amended 2025 tax return.

If you, or your spouse if filing jointly, don’t have an SSN or ITIN issued on or before the due date of your 2025 return (including extensions), you can’t claim the ODC on either your original or amended 2025 tax 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.

Each qualifying child you use for CTC or ACTC must have the required SSN. If you have a qualifying child who doesn’t have the required SSN, you can’t use the child to claim the CTC or ACTC on either your original or amended 2025 tax return. The required SSN is one that is valid for employment and is issued before the due date of your 2025 return (including extensions).

TIP

If your child is age 17 or older at the end of 2025, see Credit for Other De- pendents (ODC) , 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.

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 in 2025, that child meets condition 7, earlier, to be a qualifying child for the child tax credit (or condition 3, later, to be a qualifying person for the ODC).

Publication 17 (2025) Chapter 14 Child Tax Credit and Credit for Other Dependents 109

For details, see Qualifying Child of More Than One Person in chapter 3.

Required SSN

In addition to being a qualifying child for the CTC, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the Social Security Administration (SSA) before the due date of your 2025 return (including extensions).

2. The person can’t be used by you to claim the CTC or ACTC. See Child Tax Credit (CTC) , earlier.

3. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child , earlier.

Example. Your sibling’s 10-year-old child lives in Mexico and qualifies as your dependent. The child is not a U.S. citizen, U.S. national, or U.S. resident alien. You can't use this dependent to claim the ODC.

TIP

If your qualifying child does not have the required SSN, see Credit for Other Dependents (ODC) , later.

each dependent for whom you are claiming the CTC or ODC.

• You must file Schedule 8812 (Form 1040).

• You must file Form 8862, if applicable. See Improper Claims, earlier.

• You must enter a timely issued TIN on your tax return for you and your spouse (if filing jointly). See Taxpayer Identification Num- ber Requirements , earlier.

• For each qualifying child under 17 for whom you are claiming the CTC, you must enter the required SSN for the child in row (3) of the Dependents section of your tax return and check the “Child tax credit” box in row (7). See Child Tax Credit (CTC) , ear- lier.

• For each dependent for whom you are claiming the ODC, you must enter the timely issued TIN for the dependent in row (3) of the Dependents section of your tax return and check the “Credit for other dependents” box in row (7). See Credit for Other Dependents (ODC) , earlier.

If your child was a U.S. citizen when the child received 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 Department of Homeland Security (DHS) authorization is valid.

If your child doesn’t have the required SSN, you can't use the child to claim the CTC or ACTC on either your original or amended 2025 tax return.

Credit for Other Dependents (ODC)

This credit is for individuals with a dependent who meets additional conditions (described later).

Note: This credit is different from and in addition to the credit for child and dependent care expenses that you may also be eligible to claim.

The maximum amount you can claim for this credit is $500 for each qualifying dependent. See Limits on the CTC and ODC , later.

For more information about claiming the ODC, see Claiming the CTC and ODC, later.

Qualifying Person for the ODC

A person qualifies you for the ODC if the person meets all of the following conditions.

1. The person is claimed as a dependent on your return. See chapter 3 for more information about claiming someone as a dependent.

! CAUTION

You can’t use the same child to claim the CTC or ACTC, and the ODC.

Timely Issued TIN

In addition to being a qualifying person for the ODC, the person must have an SSN, ITIN, or ATIN issued to the dependent on or before the due date of your 2025 return (including extensions). If the person has not been issued an SSN, ITIN, or ATIN by that date, you can’t use the person to claim the ODC on either your original or amended 2025 return. For more information, see Taxpayer Identification Number Re- quirements , earlier.

Limits on the CTC and ODC

The credit amount of your CTC or ODC may be reduced if your modified adjusted gross income (AGI) is more than the amounts shown below for your filing status.

• Married filing jointly — $400,000.

• All other filing statuses — $200,000.

Modified AGI. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812.

For more information about limits on the CTC and ODC, see the Instructions for Schedule 8812 (Form 1040).

Claiming the CTC and ODC

To claim the CTC or ODC, be sure you meet the following requirements.

• You must file Form 1040, 1040-SR, or 1040-NR and include the name and TIN of

! CAUTION

Don't check both the Child tax credit box and the Credit for other depend- ents box for the same person.

Additional Child Tax Credit (ACTC)

This credit is for certain individuals who get less than the full amount of the CTC.

The ODC can’t be used to figure the

! ACTC. Only your CTC can be used to CAUTION figure your ACTC. If you are claiming

the ODC but not the CTC, you can’t claim the ACTC.

Foreign earned income. If you file Form 2555 (relating to foreign earned income), you can’t claim the ACTC.

Bona fide residents of Puerto Rico. Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to be eligible to claim the ACTC. See Schedule 8812 (Form 1040) and its instructions.

How to claim the ACTC. To claim the ACTC, see Schedule 8812 (Form 1040) and its instructions.

110 Chapter 14 Child Tax Credit and Credit for Other Dependents Publication 17 (2025)

(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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(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.

118 Publication 17 (2025)

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.

Publication 17 (2025) 121

2025 Tax Table — Continued

• This column must also be used by a qualifying surviving spouse.

122 Publication 17 (2025)

2025 Tax Computation Worksheet—Line 16

! CAUTION

See Line 16 in the Instructions for Form 1040 to see if you must use the worksheet below to figure your tax.

Note: If you’re 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’re looking up. Enter the result on the appropriate line of the form or worksheet that you’re 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.

Publication 17 (2025) 123

Section D— Use if your filing status is Head of household . Complete the row below that applies to you.

124 Publication 17 (2025)

2025 Tax Rate Schedules

! CAUTION

The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure your tax. Instead, see chapter 13.

Publication 17 (2025) 125

Your Rights as a Taxpayer

This section explains your rights as a taxpayer and the processes for examination, appeal, collection, and refunds.

The Taxpayer Bill of Rights

1. The Right to Be Informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

2. The Right to Quality Service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

3. The Right to Pay No More than the Correct Amount of Tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

4. The Right to Challenge the IRS’s Position and Be Heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

5. The Right to Appeal an IRS Decision in an Independent Fo- rum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the IRS Independent Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

6. The Right to Finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpay

ers have the right to know when the IRS has finished an audit.

7. The Right to Privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections, and will provide, where applicable, a collection due process hearing.

8. The Right to Confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

9. The Right to Retain Repre- sentation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.

10. The Right to a Fair and Just Tax System. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Examinations (Audits)

We accept most taxpayers’ returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. We may close your case without change, or you may receive a refund.

The process of selecting a return for examination usually begins in one of two ways. First, we use computer programs to identify returns that may have incorrect amounts. These programs may be based on information returns, such

as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Second, we use information from outside sources that indicates that a return may have incorrect amounts. These sources may include newspapers, public records, and individuals. If we determine that the information is accurate and reliable, we may use it to select a return for examination.

Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. The following sections give an overview of how we conduct examinations.

By mail. We handle many examinations and inquiries by mail. We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. You can respond by mail or you can request a personal interview with an examiner. If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Do not hesitate to write to us about anything you do not understand.

By interview. If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. If our examiner proposes any changes to your return, they will explain the reasons for the changes. If you do not agree with these changes, you can meet with the examiner’s supervisor.

Repeat examinations. If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, contact us as soon as possible so we can see if we should discontinue the examination.

Appeals

If you do not agree with the examiner’s proposed changes, you can appeal them to the IRS Independent Office of Appeals. Most differences can be settled without expensive and time-consuming court trials. Your appeal rights are explained in detail in both Pub. 5,

Your Appeal Rights and How to Prepare a Protest if You Don’t Agree; and Pub. 556.

If you do not wish to use the IRS Independent Office of Appeals or disagree with its findings, you may be able to take your case to the U.S. Tax Court, U.S. Court of Federal Claims, or the U.S. District Court where you live. If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case.

Collections

Pub. 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. It describes the following.

• What to do when you owe taxes. It describes what to do if you get a tax bill and what to do if you think your bill is wrong. It also covers making installment payments, delaying collection action, and submitting an offer in compromise.

• IRS collection actions. It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property.

• IRS certification to the State Department of a seriously delinquent tax debt, which will generally result in denial of a passport application and may lead to revocation of a passport.

Your collection appeal rights are explained in detail in Pub. 1660, Collection Appeal Rights.

Innocent spouse relief. Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, if you qualify for innocent spouse relief, you may be relieved

126 Publication 17 (2025)

IRS.gov/Help/Tax-Law- Questions and How To Get Tax Help .

• Forms and Publications : IRS.gov/Forms and IRS.gov/OrderForms .

• Small Business Ombudsman : A small business entity can participate in the regulatory process and comment on enforcement actions of the IRS by calling 888-REG-FAIR.

• Treasury Inspector General for Tax Administration : You can confidentially report misconduct, waste, fraud, or abuse by an IRS employee by calling 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 remain anonymous.

• 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

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.

• IRS.gov/Forms : Find forms, instructions, 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 return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who

of part or all of the joint liability. To request relief, you must file Form 8857, Request for Innocent Spouse Relief. For more information on innocent spouse relief, see Pub. 971, Innocent Spouse Relief; and Form 8857.

Potential third-party contacts. Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes talk with other persons if we need information that you have been unable to provide, or to verify information we have received. If we do contact other persons, such as a neighbor, a bank, an employer, or employees, we will generally need to tell them limited information, such as your name. The law prohibits us from disclosing any more information than is necessary to obtain or verify the information we are seeking. Our need to contact other persons may continue as long as there is activity in your case. If we do contact other per

sons, you have a right to request a list of those contacted. Your request can be made by telephone, in writing, or during a personal interview.

Refunds

You may file a claim for refund if you think you paid too much tax. You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Pub. 556 has more information on refunds.

If you were due a refund but you did not file a return, you must generally file your return within 3 years from the date the return was due (including extensions) to get that refund.

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 re- turn. 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 lo

cal 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

Taxpayer Advocate Service (TAS)

TAS is an independent organization within the IRS that can help protect your taxpayer rights. They can offer you help if your tax problem is causing a hardship, or you’ve tried but haven’t been able to resolve your problem with the IRS. If you qualify for their assistance, which is always free, they will do everything possible to help you. Go to TaxpayerAdvocate.IRS.gov or call 877-777-4778.

Tax Information

The IRS provides the following sources for forms, publications, and additional information.

• Internet : IRS.gov.

• Tax Questions :

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 pre- pare your return. Go to IRS.gov/ Tools for the following.

• The Earned Income Tax Credit Assistant ( IRS.gov/ EITCAssistant ) determines if

you’re eligible for the earned income credit (EITC).

• The Online EIN Application ( IRS.gov/EIN ) helps you get

an employer identification number (EIN) at no cost.

• The Tax Withholding Estimator ( IRS.gov/W4App )

makes it easier for you to esti- mate 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.

Publication 17 (2025) 127

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 overall substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer tax identification number (PTIN).

Although the tax preparer

! always signs the return, CAUTION you’re ultimately responsi-

ble for providing all the information required for the preparer to accu- rately prepare your return and for the accuracy of every item reported on the return. Anyone paid to pre- pare 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 Business 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. 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 publica- tions. 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 in- formation.

Getting tax publications and in- structions 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 (in- dividual 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 notices from the IRS.

• Approve or reject authorization requests 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-related 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 re-

! funds before mid-February CAUTION for returns 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.

128 Publication 17 (2025)

• Debit Card, Credit Card, or Digital Wallet : Choose an ap-

proved payment processor to pay online or by phone.

• Electronic Funds Withdrawal :

Schedule a payment when fil- ing 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 par- ticipating 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 CAUTION your amended return for it

to show up in our system, and pro- cessing 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 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.”

————————————— ———————————

Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.

The Taxpayer Advocate Service (TAS) 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). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

How Can TAS Help Me?

TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free .

• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if

you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

• To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.g ov . The site can help you with

common tax issues and situa- tions, such as what to do if you make a mistake on your return or if you get a notice from the IRS.

• TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/ SAMS . (Be sure not to include

any personal identifiable infor- mation.)

How Do I Contact TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

• Go to www.TaxpayerAdvocate.IRS.g ov/Contact-Us ,

• Check your local directory, or

• Call TAS toll free at 877-777-4778.

What Are My Rights as a Taxpayer?

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/ Taxpayer-Rights for more informa- tion about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

To help us develop a more useful index, please let us know if you have ideas for index entries. Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

working 8, 52 ( See also Fo re i gn employment) Absence, temporary 28, 34 Accelerated death benefits 70 Accident insurance 48

10% tax for early withdrawal from IRA or retirement plan ( See Early withdrawal from deferred interest account, subheading: Tax on) 2025 Tax Rate Schedules 125 401(k) plans : Tax treatment of contributions 51 403(b) plans : Rollovers 84, 90

529 plans ( See Qualified tuition programs) 59 1/2 rule : Age 59 1/2 rule 87 60-day rule 83 72 rule : Age 72 rule 85

Cafeteria plans 53 Long-term care 48, 54

A

Accidental death benefits 49 Accounting methods 12

Abroad, citizens traveling or

Accrual method ( See Accrual

method taxpayers) Cash method ( See Cash method

Calendar year 10, 12, 48 Change in, standard deduction

taxpayers) Accounting periods 12

not allowed 92 Fiscal year 12, 42

Publication 17 (2025) 129

Accounting periods (Cont.)

Fringe benefits 48 Accrual method taxpayers 13

Taxes paid during tax year,

deduction of 96 Accuracy-related penalties 20 Activities not engaged in for

investment in 14 IRAs as 79 Unrecovered investment 105 Withholding 14, 40 Annulled marriages :

Bequests 75, 76

( See also Estate b eneficiaries) ( See also Inheritance) Birth of child 28

Certificates of deposit (CDs) 60,

77 ( S ee also Individual retirement

Taxes paid during tax year,

American Indians ( See Indians) American Samoa :

Income from 8 Annuities :

arrangements (IRAs)) Change of address 18 Change of name 13, 44 Chaplains :

Decedent’s unrecovered

Life insurance proceeds when

Head of household, qualifying

person to file as 25, 26 Social security number to be

profit 74 Address 16

Change of 18 Foreign 16 P.O. box 16 Adjusted gross income (AGI) :

obtained 37 Birth of dependent 34 Blind persons :

death in line of duty 70 Charitable contributions :

Gifts to reduce public debt 16 Charitable distributions,

Exemption from withholding 39 Standard deduction for 92, 93 Bonds :

Modified ( See Modified adjusted

Filing status 21 Anthrax incidents ( See Terrorist

attacks) Antiques ( See Collectibles) Appraisal fees 102 Archer MSAs 76

Constructive receipt of 13 Child and dependent care credit :

qualified 85 Check-writing fees 103 Checks :

Married filing separately 23 Child born alive 28 Child care :

Babysitting 47 Care providers 47 Expenses 36 Child custody 29 Child support 74 Child tax credit 8, 26, 108-110

Claiming the credit 110 Limit on credit 110 Limits 23 Married filing separately 23 Child, qualifying 28 Children 49

gross income (MAGI)) Retirement savings contribution

credit 23 Adjustments 107 Administrators, estate

( See Executors and administrators) Adopted child 28, 34, 37 Adoption :

Contributions 49 Armed Forces :

requirements) Breach of contract :

Combat zone:

Amortization of premium 104 Issued at discount 60 Original issue discount 60 Sale of 60 Savings 57 Tax-exempt 60 Bonuses 39, 47, 76 Bookkeeping ( See Recordkeeping

Commissions 79 Burial :

ATIN 13 Child tax credit 109 Credits:

Married filing separately 23 Employer assistance 49 Taxpayer identification

Extension to file return 12 Signing return for spouse 22 Dependency allotments 35 Disability pay 52 Disability pensions 53 GI Bill benefits 36 Military quarters allotments 35 Real estate taxes when receiving

housing allowance 99 Rehabilitative program

Damages as income 74 Bribes 74, 103 Brokers :

IRAs with 79

number 13, 37 Age :

Expenses 102 Business expenses :

Job search expenses 76 Reimbursements 39, 47 Returning excess business

( See also Ad option)

Children’s investments

( See Children, subheading: Investment income of child under age 18) Gross income and filing

requirements (Table 1-1) 6 IRAs:

payments 52 Retiree’s pay withholding 37 Retirees’ pay:

Claim for refund 19

Additional child tax credit 110 Adoption ( See Adopted child) Babysitters 47 Birth of child:

Head of household, qualifying

Distribution prior to age

expenses 39 Business tax credits :

59 1/2 87 Distribution required at age

72 85, 87 Roth IRAs 88, 91 Standard deduction for age 65 or

Taxable income 52 Wages 52 Assistance ( See Tax help) Assistance, tax ( See Tax help) ATIN (Adoption taxpayer

identification number) 13 Attachment of wages 13 Attachments to return 14 Attorney contingency fee :

As income 74 Attorney fees, whistleblower

C

person to file as 25, 26 Social security number to be

obtained 37 Care providers 47

( See also Child ca re) Credit for 8

older 92 Age test 28 Agents :

Cafeteria plans 53 Calendar year taxpayers :

Accounting periods 10, 12, 48 Filing due date 10 California Nonoccupational

Fund 14 Campaign expenses 103 Canada :

Income paid to 13 Signing return 14 Agricultural workers ( See Farmers) Agriculture ( See Farming) Alaska Permanent Fund

awards : As income 74 Attorneys' fees 102, 104 Automatic extension of time to

file 11 Form 4868 11 Awards ( See Prizes and awards)

Disability Benefit Fund 97 Campaign contributions 74

Presidential Election Campaign

( See also C hild tax credit) Custody of 29 Death of child:

person to file as 25, 26 Dividends of ( See this heading:

Head of household, qualifying

dividends 74 Alaska Unemployment

Compensation Fund 97 Alcoholic beverages :

B

Investment income of child under age 18) Earnings of 8 Filing requirements 8

As dependents (Table 1-2) 7 Gifts to 56 Investment income of child under

Resident of 27, 33 Cancellation of debt 67

Exceptions to treatment as

IRA prohibited transactions in 86 Aliens :

Babysitting 47 Back pay, award for 47

under title VII of Civil Rights Act of 1964 74 Backup withholding 40, 44, 55

Emotional distress damages

income 67 Capital assets :

Coal and iron ore 72 Capital expenses 36 Capital gains or losses :

Hobbies, sales from

Dual-status ( See Dual-status

taxpayers) Filing required 8 Nonresident ( See Nonresident

Penalties 40 Bad debts :

age 18: Dependent filing requirements

(Table 1-2) 7 Interest and dividends 8 Parents’ election to report on

aliens) Resident ( See Resident aliens) Alimony :

Claim for refund 19 Recovery 70 Balance due 107 Bankruptcy :

collections 76 Sale of personal items 77 Carpools 74 Carrybacks :

Reporting of income 74 Alternative filing methods :

Canceled debt not deemed to be

Electronic ( See E-file) Alternative minimum tax

carrybacks 19 Cars 50, 77

Business tax credit

Form 1040 or 1040-SR 8 Kidnapped 29, 33 Signing return, parent for child 15 Standard deduction for 92, 93 Stillborn 28 Support of ( See Child support) Tax credit ( See Child tax credit) Transporting school children 77 Unearned income of 55 Chronic illness :

(AMT) 107 Ambulance service personnel :

income 69 Banks :

( See also Tra vel and transportation)

Personal property taxes on,

Life insurance proceeds when

IRAs with 79 Barter income 67

death in line of duty 70 Amended returns 18

deduction of 100 Cash :

Real estate transactions, tax

( See also Form 10 40-X )

Accelerated payment of life

insurance proceeds ( See Accelerated death benefits) Long-term care ( See Long-term

Itemized deduction, change to

standard deduction 94 Standard deduction, change to

Definition of bartering 67 Form 1099-B 67 Basis :

contributions 82, 85 Beneficiaries 75

( See also Esta te b eneficiaries) ( See also Trust beneficiaries)

Rebates 74 Cash method taxpayers 12

Cost basis:

IRAs for nondeductible

deduction of 96 Cash rebates 74 Casualty insurance :

Reimbursements from 74 Casualty losses 102, 104

allocation 97 Taxes paid during tax year,

itemized deductions 94 American citizens abroad 7

( See also Citizens outside U .S .)

Employment ( See Foreign

Earned income exclusion 3

care insurance contracts) Citizen or resident test 27 Citizens outside U.S. :

employment)

130 Publication 17 (2025)

Citizens outside U.S. (Cont.)

Employment ( See Foreign

employment) Extension of time to file 11 Filing requirements 7 Withholding from IRA

Corrections ( See Errors) Cost basis :

Changing claim after filing, need

Assistance Act: Grants 73 Unemployment assistance 72 Grants or payments 73 Disclosure statement 20 Discount, bonds and notes issued

Disaster Relief and Emergency

IRAs for nondeductible

at 60 Distributions :

to amend 18 Itemizing ( See Itemized

distributions 86 Civil suits 74

( See also Dam ages from lawsuits) Civil tax penalties ( See Penalties) Clergy 8

contributions 82, 85 Cost-of-living allowances 48 Coupon bonds 61 Court awards and damages

( See Damages from lawsuits) Cousin 34 Credit cards :

Benefits, taxability of

insurance 74 Payment of taxes 3 Credit for child and dependent

Benefits, taxability of

Qualified charitable 85 Required minimum

deductions) Pass-through entities 102 Repayments 71 Social security and railroad

retirement benefits 66 Standard deduction 92, 94 Student loan interest deduction

arrangements (IRAs)) Dividends :

distributions 83, 85 ( See also Indivi dua l ret irement

Housing 51

( See Student loans) Theft loss 104 Deferred compensation :

Real estate taxes when

receiving housing allowance 99 Life insurance proceeds when

Limit 51 Nonqualified plans 48 Delinquent taxes :

Real estate transactions, tax

chaplain died in line of duty 70 Pensions 51 Special income rules 51 Clerical help, deductibility of 102 Coal and iron ore 72 Collectibles :

care expenses 108 Credit for other dependents 108,

disabled 108 Credit or debit cards :

110 Claiming the credit 110 Limit on credit 110 Qualifying person 110 Credit for the elderly or the

allocation 98 Delivery services 11 Dependent taxpayer test 26 Dependents 8, 26

( See also Chi ld tax credit)

Alaska Permanent Fund

( See Alaska Permanent Fund dividends) Fees to collect 102 Stockholder debts when canceled

IRA investment in 86 Colleges and universities :

as 67 Divorced parents 29, 33 Divorced taxpayers 74

as dependent 26 Donations ( See Charitable

( See also Alimony)

Education costs 76

( See also Qualifi ed tuition

Payment of taxes 11 Credits 106, 108

Birth of 34 Born and died within year 13, 37 Death of 34 Filing requirements 8

Earned income, unearned

income, and gross income levels (Table 1-2) 7 Married, filing joint return 26, 30 Qualifying child 28 Qualifying relative 33 Social security number 13

of 98 Domestic help :

programs) Combat zone :

Earned income, unearned

Child custody 29 Estimated tax payments 44 Filing status 21, 22 IRAs 80, 84 Real estate taxes, allocation

Extension to file return 12 Signing return for spouse 22 Commissions 39

learning credit) Custodial fees 102 Custody of child 29

American opportunity 23 Child tax ( See Child tax credit) Credit for other dependents 108 Earned income ( See Earned

income credit) Lifetime learning ( See Lifetime

Withholding 37 Domestic help, can’t be claimed

Advance 47 IRAs with brokers 79 Sharing of (kickbacks) 76 Unearned, deduction for

D

Adoption taxpayer

contributions) Down payment assistance 74 Dual-status taxpayers 8

Joint returns not available 23 Standard deduction 92 Due dates 10, 11

repayment of 47 Common law marriage 22 Community property 7, 58

identification number 13, 37 Alien dependents 37 Standard deduction for 93 Dependents not allowed to claim

dependents 26 Depletion allowance 72 Deposits :

IRAs 79 Married filing separately 23 Commuting expenses 103

Damages from lawsuits 74 Dating your return 14 Daycare centers 47

2024 dates (Table 1-5) 11 Extension ( See Extension of time

Employer-provided commuter

( See also Child ca re) De minimis benefits 49 Deadlines ( See Due dates) Death ( See Decedents) Death benefits :

Loss on 102 Depreciation :

vehicle 50 Compensation 47

( See also Wage s an d salaries)

to file) Nonresident aliens’ returns 11 Dues :

Club 103 Dwelling units :

Defined for IRA purposes 78 Defined for Roth IRA

Wages for reservists:

Home computer 102 Differential wage payments 48 Differential wages :

Military reserves 52 Direct deposit of refunds 15 Directors' fees 75 Disabilities, persons with :

housing)

purposes 88 Employee 47 Miscellaneous compensation 47 Nonemployee 75 Unemployment 72 Computation of tax 14

were killed in line of duty, tax exclusion 70 Death of child 28 Death of dependent 34 Debt instruments ( See Bonds or

Accelerated 70 Life insurance proceeds ( See Life

insurance) Public safety officers who died or

E-file 3, 6, 8

Cooperative ( See Cooperative

Accrued leave payment 53 Armed Forces 52 Blind ( See Blind persons) Cafeteria plans 53 Credit for ( See Elderly or

Extensions of time to file 11 On time filing 11 Early withdrawal from deferred

E

interest account : Higher education expenses,

Equal amounts 14 Negative amounts 14 Rounding off dollars 14 Confidential information :

Notes) Debts 19, 70

( See a lso Bad debts)

disabled, credit for) Insurance costs 53 Military and government

Privacy Act and Paperwork

Canceled ( See Cancellation of

For purposes of standard

Reduction information 3 Constructive receipt of

income 12, 13, 61 Contributions 16, 74

Early distributions, defined 87 Penalties 85, 87 Earned income :

exception from penalty 78 IRAs:

Defined:

( See also Cam paign c ontributions) ( See also Charitable contributions)

pensions 53 Public assistance benefits 73 Reporting of disability pension

Filing claim 8 Married filing separately 23 Education :

Nontaxable combat pay 78 Political 104 Reservist repayments 79 Convenience fees 102 Conversion ( See specific retirement

debt) Nonrecourse 67 Paid by another 13 Public, gifts to reduce 16 Recourse 67 Refund offset against 9, 15 Deceased taxpayers

administrators) Deceased spouse 7 Due dates 11 Filing requirements 7 Savings bonds 58 Spouse's death 22 Standard deduction 92 Declaration of rights of taxpayers :

( See Decedents) Decedents 7

( See also E xe cutors and

Child 28 Dependent 34 Disaster Assistance Act of 1988 :

income 53 Retirement, pensions, and

profit-sharing plans 53 Signing of return by

court-appointed representative 14 Social security and railroad

(Table 1-2) 7 Earned income credit 108

Married filing separately 23 Education expenses :

deduction 93 Dependent filing requirements

or IRA plan) Cooperative housing :

Real estate taxes, deduction

of 97 Taxes that are deductible

retirement benefits, deductions for 66 Workers’ compensation 54 Disabled :

(Table 11-1) 99 Copyrights :

Savings bond program 59 Education credits :

Employer-provided

Infringement damages 74 Royalties 72 Corporations 70

IRS request for information 3 Deductions 70, 92

Withholding 40 Disaster relief 54, 73

( See also S co rpo rations)

( See also Re covery of amounts

( See Educational assistance) Tuition ( See Qualified tuition

programs)

Director fees as self-employment

previously deducted) Casualty losses 104

( See also Terro rist atta cks)

income 75

Publication 17 (2025) 131

Educational assistance :

Gross income levels

Employer-provided 49 Scholarships ( See Scholarships

Errors :

Corrected wage and tax

statement 44 Discovery after filing, need to

Group-term life insurance 50 Long-term care insurance

contracts 54 Parking fees,

employer-provided 50 Public safety officers who died or

and fellowships) Tuition ( See Qualified tuition

amend return 18 Refunds 18 Escrow :

(Table 1-1) 6 Individual taxpayers 7 Joint filing 22

( See also Join t returns) Late filing penalties

( See Penalties) Most taxpayers (Table 1-1) 6 Unmarried persons ( See Single

programs) EIC ( See Earned income credit) Elderly or disabled, credit for :

Married filing separately 23 Elderly persons :

taxpayers) When to file 10 Where to file 16 Who must file 7, 8 Filing status 7, 21-26

Annulled marriages 21 Change to, after time of filing 18 Divorced taxpayers 21 Head of household 21, 24

Qualifying person to file as 24 Joint returns 22 Married filing separately 23 Surviving spouse 21 Unmarried persons 7, 21

Taxes placed in, when

Credit for ( See Elderly or

deductible 98 Estate beneficiaries :

were killed in line of duty, death benefits 70 Sale of home 77 Scholarships 77 Strike benefits 77 Executors and administrators 7 Exempt-interest dividends 56 Exemptions :

From withholding 39 Expenses paid by another 75 Extension of time to file 11

disabled, credit for) Exemption from withholding 39 Home for the aged 35 Long-term care ( See Long-term

arrangements (IRAs)) Losses of estate 75 Receiving income from estate 75 Estate tax :

IRAs ( See Individual retirement

care insurance contracts) Nutrition Program for the

Elderly 74 Standard deduction for age 65 or

Deduction 100 Estates 75

( See als o E state beneficiaries)

Automatic 11 Citizens outside U.S. 11 E-file options 11 Inclusion on return 11

older 92 Tax Counseling for the Elderly 10 Election precinct officials :

( Se e also Est ate tax) Estimated :

Credit for 44 Payment vouchers 43 Estimated tax 37

Income 75 Tax 100, 104

Fees, reporting of 75 Elective deferrals :

F

( See also Single ta xpayer s) Final return for decedent :

Limits 51 Electronic filing ( See E-file) Electronic payment options 3 Electronic reporting :

Amount to pay to avoid

Failure to comply with tax laws

( See Penalties) Fair rental value 35 Family 8, 109

Activities not engaged in for

Standard deduction 92 Financial institutions 79

( See also Banks) Financially disabled persons 19 Fines 11, 20, 21

( See also Penalti es)

Returns ( See E-file) Embezzlement :

Reporting embezzled funds 76 Emergency medical service

( See al so Child tax credit) ( See also Children) Farmers :

Estimated tax 41 Withholding 37 Farming :

Deductibility 103 Firefighters :

personnel : Life insurance proceeds when

Life insurance proceeds when

death in line of duty 70 Emotional distress damages 74 Employee benefits 48, 49

penalty 42 Avoiding 41 Change in estimated tax 42 Credit for 37, 44 Definition 37 Divorced taxpayers 44 Figuring amount of tax 42 First period, no income subject to

estimated tax in 42 Fiscal-year taxpayers 42 Married taxpayers 41 Name change 44 Not required 41 Overpayment applied to 15 Payment vouchers 43 Payments 16, 43

profit 74 Canceled debt, treatment of 69 Federal employees :

IRAs 80 Fiscal year 12, 42 Fishermen :

death in line of duty 70 Volunteer firefighters:

( See also Fringe ben efits) Employee business expenses :

Accrued leave payment 48 Cost-of-living allowances 48 Disability pensions 53

Reimbursements 39, 47 Returning excess 39 Employee expenses :

Figuring amount of each

Indian fishing rights 76 Fishers :

elderly 74 Food stamps 35 Foreign employment 8, 52

Home computer 102 Miscellaneous 101 Employees 39, 48, 49

Nutrition program for the

Based on years of service 53 Exclusion, conditions for 53 Terrorist attack 54 FECA payments 54 Federal Employees’

Not deductible 100

Estimated tax 41 Food benefits :

( See also Fri nge benef its)

Employment abroad 52 Social security and Medicare

Awards for service 47 Business expenses

( See Employee business expenses) Form W-4 to be filled out when

payment 42 Schedule 42 When to start 42 Who must make 41 Penalty for underpayment 37, 42,

45 Saturday, Sunday, holiday rule 42 Separate returns 44 Social security or railroad

Compensation Act (FECA) payments 54 Federal government :

employees) Federal income tax :

Employees ( See Federal

starting new job 38 Fringe benefits 39 Jury duty pay 76 Overseas employment

Employer retirement plan

retirement benefits 63 State and local income taxes,

taxes 52 U.S. citizen 52 Waiver of alien status 52 Foreign governments, employees

of 52 Foreign income :

Deductibility (Table 11-1) 99 Federal judges :

coverage 80 Fees 75

( See Foreign employment) Employers :

deduction of 96 Unemployment compensation 73 Excise taxes 85

Educational assistance from

( See Educational assistance) Form W-4, having new employees

distributions 85 Roth IRAs 90 Exclusions from gross income :

( See also Pen alti es)

Deductibility (Table 11-1) 99 IRAs for failure to take minimum

deductions and income) Professional license 104 Fellowships ( See Scholarships and

( See also specific types of

Earned income exclusion 3 Reporting of 3 Foreign income taxes :

1040-SR reporting 100 Definition of 96 Foreign nationals ( See Resident

Deduction of 97

fill out 38 Overseas employment

Form 1116 to claim credit 100 Schedule A or Form 1040 or

( See Foreign employment) Withholding rules 38 Employment :

Accelerated death benefits 70 Canceled debt 69 Commuting benefits for

fellowships) FICA withholding 12, 37, 48

Medicare taxes) ( See also Withholding) Fiduciaries 7, 79

( See also Social se cur i ty and

aliens) Foreign students 28 Forgiveness of debt

Agency fees 74 Taxes 48

( See also Social security and

employees 50 De minimis benefits 49 Disability pensions of federal

( See also Ex ecuto rs and

( See Cancellation of debt) Form 11, 51, 62

Medicare taxes) FICA withholding 12

Fees for services 75 Prohibited transactions 86 Figuring taxes and credits 63, 106

administrators) ( See also Trustees)

( See also Withho ldin g) Employment taxes 37, 38, 44 Endowment proceeds 69 Energy assistance 74 Energy conservation :

employees and military 53 Education Savings Bond

exclusion 51 Employee awards 47 Energy conservation

1040 26, 108 Alien taxpayer identification

numbers 37 Armed Forces’ retirement

Program 76 Educational assistance from

( See also Worksheets) Filing requirements 6-21, 23

( See also Married filin g separa tely)

Measures and modifications 74 Subsidies 74 Utility rebates 77 Equitable relief ( See Innocent

employer 49 Elective deferrals, limit on

subsidies 74, 77 Foreign earned income 3 Frozen deposit interest 76

pay 52 Child care providers 47 Clergy pension 51 Corporate director fees 75 Disability retirement pay 53 FECA benefits 54 Foster-care providers 75 Kickbacks 76

Calendar year filers 10 Citizens outside U.S. 7 Dependents 7, 8 Electronic ( See E-file) Extensions 11

spouse relief)

132 Publication 17 (2025)

Form (Cont.)

Notary fees 75 Oil, gas, or mineral interest

1120S: S corporation income 70 2555 110 2848: Power of attorney and

Employer retirement plan

participation indicated 80 Employer-reported income

Gambling winnings withholding

Form W-2G :

royalties 72 Rental income and

expenses 71 Wages and salary

Sick pay withholding request 40 Form W-4V 40

statement 40, 44 Withheld state and local taxes

statement 12, 14, 47, 48, 51 Fringe benefits 48, 49 W-2G:

Gambling winnings

withholding statement 76 W-4V:

shown on 96 Form W-4 :

reporting 47 Workers’ compensation 54 1040 or 1040-SR: Address 16 Attachments to 14 IRAs 86, 88 Presidential Election

declaration of representative 14, 23 3800: General business credit 19 4506 17 4506-T: Tax return transcript

Gambling winnings

certificate 38, 41 Form W-4S :

Employee withholding allowance

Voluntary withholding

Unemployment compensation,

request 73 W-7:

identification number request 37 W-7A:

Campaign Fund 14 Railroad retirement benefits,

request 17 4868 11, 37 Automatic extension of time to

Individual taxpayer

voluntary withholding request 40 Form(s) 1099 44 Foster care :

Care providers' payments 75 Child tax credit 109 Difficulty-of-care payments 75 Emergency foster care,

reporting on 63 Social security benefits,

Estimated tax payments 44 Gambling winnings 40 Overpayment offset against next

reporting on 63 Use of 22, 23 1040 or 1040-SR, Schedule A: Charitable contributions 16 1040 or 1040-SR, Schedule SE 8 1040-NR: Nonresident alien return 11 1040-X: Amended individual return 18 Annulled marriages 21 Change of filing status 23 Completing 18 Filing 18 Itemized deduction, change to

file 11, 37 Filing electronic form 11 Filing paper form 11 5329: Required minimum

Adoption taxpayer

distributions, failure to take 88 56: Notice Concerning Fiduciary

identification number request 13, 37 Form 1040 :

year’s tax 43 Form 1040 or 1040-SR :

maintaining space in home for 75 Foster care payments and

Real estate or personal

Foreign income taxes, deduction

of 100 Schedule A:

State and local income taxes,

expenses 30, 35 Foster child 28, 30, 34, 35 Foster Grandparent Program 53 Found property 75 Fraud :

Penalties 20, 39 Reporting anonymously to IRS 3 Fringe benefits :

deduction of 100 State benefit funds,

Accident and health

standard deduction 94 Standard deduction, change

to itemized deductions 94 1040, Schedule A: Unearned commission,

Relationship 14 6251 107 8275: Disclosure statement 20 8275-R: Regulation disclosure

statement 20 8379: Injured spouse claim 15 8606: IRA contributions,

Recharacterization of 85 8615 55 8814 55 8815 59 8822: Change of address 18 8839: Qualified adoption

Nondeductible 78, 82, 86 IRA contributions,

mandatory contributions to 97 Taxes, deduction of 100 Schedule C:

property taxes on property used in business, deduction of 100 Schedule E:

Real estate or personal

property taxes on rental property, deduction of 100 Schedule F:

Real estate or personal

property taxes on property used in business, deduction of 100 Self-employment tax, deduction

insurance 48 Accounting period 48 Adoption, employer

premiums 49 Holiday gifts 49 Retirement planning services 50 Taxable income 48 Transportation 50 Withholding 39 Frozen deposits :

Interest on 76 IRA rollover period extension 83 Funeral expenses 36 Funerals :

assistance 49 Archer MSA contributions 49 De minimis benefits 49 Education assistance 49 Form W-2 48 Group-term life insurance

deduction for repayment of 47 1040, Schedule C: Barter income 67 Child care providers 47 Corporate director fees 75 Forgiveness of debts 67 Foster-care providers 75 Kickbacks 76 Notary fees 75 Oil, gas, or mineral interest

expenses 49 8853: Accelerated death

benefits 70 Archer MSAs and long-term

Real estate or personal

Real estate or personal

royalties 72 Rental income and

of 100 Form 1040-ES :

Estimated tax 42, 43 Form 1099-K :

expenses 71 1040, Schedule E: Royalties 72 1040, Schedule SE 51 1065: Partnership income 70 1098: Mortgage interest

care insurance contracts 49 8857: Innocent spouse relief 22 8879: Authorization for E-file

Withheld state and local taxes 96 Form 1099-NEC :

Withheld state and local taxes 96 Form 1099-R :

Payment card and third-party

Clergy, payment for 51 Expenses 102

network transactions 77 Form 1099-MISC :

G

Claim for refund for loss 19 Gambling 105 Hobby losses 76 Passive activity 23 Gambling winnings and

Withheld state and local taxes

statement 70 1099: Taxable income report 12 1099-B: Barter income 67 1099-C: Cancellation of debt 67 1099-DIV: Dividend income

provider to use self-selected PIN 10 9465: Installment agreement

for nonresident aliens 62 RRB-1099:

Gains and losses 23

( See also Losses)

request 16 Form 8919:

Uncollected social security

Real estate transactions

and Medicare tax on wages 47 RRB-1042S:

losses 75, 105 Withholding 40, 44 Garbage pickup :

Railroad retirement benefits

shown on 96 Form 1099-S :

proceeds 98 Form 1116 :

Foreign tax credit 100 Form 8332 :

noncustodial parent 29 Form W-2 :

Release of exemption to

statement 51 1099-G: State tax refunds 70 1099-INT 56, 61 1099-MISC: Nonemployee

Railroad retirement

benefits 62 SS-5:

Deductibility (Table 11-1) 99 Garnishment and attachment 13 Gas royalties 72 Gems :

IRA prohibited transactions in 86 General due dates, estimated

Social security number

Employer-reported income

compensation 75 1099-OID 60 1099-R 59 IRA distributions 86, 88 Life insurance policy

request 13, 36 SSA-1042S:

tax 42 GI Bill benefits 36 Gift taxes :

Not deductible 100 Gifts :

Social security benefits for

employer 44 Withheld state and local taxes 96 Form W-2c :

statement 44 Filing with return 44 Separate form from each

nonresident aliens 62 SSA-1099:

Corrected wage and tax

Holiday gifts 49 Not taxed 76 To reduce the public debt 16

surrendered for cash 69 Retirement plan

Social security benefits 62 W-2:

Election precinct officials'

fees 75

statement 44

distributions 14

Publication 17 (2025) 133

Gold and silver :

Establishing account 78

IRA investments in 86 Government employees :

Income 47, 66, 74

( See als o A l imony) ( See also Wages and salaries)

Information returns 12, 14, 47, 48,

Partnerships to provide 70 Inheritance 75

51 ( S ee also Form 1099) ( See also Form W-2)

Time of 79 Where to open account 79 Excess contributions 86 Figuring modified AGI (Worksheet

(MAGI): Computation of 80 Effect on deduction if covered

by employer retirement plan (Table 9-1) 81 Effect on deduction if not

Federal ( See Federal employees) Grants, disaster relief 73 Gratuities ( See Tip income) Gross income :

Bartering 67 Canceled debts 67 Constructive receipt of 12, 13, 61 Gross 34 Illegal activities 77 Interest 54 Jury duty pay 76 Life insurance proceeds 69 Nonemployee compensation 75 Paid to agent 13 Paid to third party 13 Partnership 70 Prepaid 13 Recovery 70 Royalties 72 S corporation 70 Tax exempt 35 Underreported 18 Income taxes :

Form 1099-R for reporting

( See also Es tate beneficiaries)

IRAs ( See Individual retirement

Age, higher filing threshold after

9-1) 82 Forms to use:

distributions 86 Form 8606 for nondeductible

arrangements (IRAs)) Not taxed 76 Inheritance tax :

65 7 Defined 7

Filing requirements

(Table 1-1) 6 Dependent filing requirements

contributions 78 Inherited IRAs 76, 82, 83

Required distributions 85 Interest on, treatment of 78 Kay Bailey Hutchison Spousal

Deductibility of 100 Deduction 100 Injured spouse 15

Claim for refund 15 Innocent spouse relief :

(Table 1-2) 7 Gross income test 34 Group-term life insurance :

Accidental death benefits 49 Definition 49 Exclusion from income 50

IRAs 79, 80 Married couples ( See this

Form 8857 22 Joint returns 22 Insolvency :

Limitation on 49 Permanent benefits 49 Taxable cost, calculation of 49 Guam :

Federal ( See Federal income tax) Foreign ( See Foreign income

heading: Kay Bailey Hutchison Spousal IRAs) Modified adjusted gross income

income 69 Installment agreements 16 Insurance :

Canceled debt not deemed to be

Accident ( See Accident

( Se e also G roup-term life

Income from 8

taxes) State or local ( See State or local

covered by employer retirement plan (Table 9-2) 81 Worksheet 9-1 82 Nondeductible contributions 82

insurance) ( See also Life insurance) Reimbursements:

From casualty insurance 74 Insurance companies :

insurance) Life 40, 49

H

Handicapped persons

( See Disabilities, persons with) Head of household 21, 24 Health :

income taxes) Income-producing expenses 102 Indians :

Fishing rights 76 Taxes collected by tribal

State delinquency proceedings,

Flexible spending

Early withdrawal 87 Tax on earnings on 82 Ordinary income, distributions

as 85 Penalties 86

arrangement 49 Health insurance 48

governments, deduction of 96 Individual retirement

Life 36, 103 Medical 36 Paid in advance 57 Insurance proceeds :

Early distributions ( See Early

withdrawal from deferred interest account) Excess contributions 86 Form 8606 not filed for

( See also Accide nt in surance) Reimbursement arrangement 49 Savings account 49 Health coverage tax credit 8 Health insurance premiums 36 Health Spa 103 Help ( See Tax help) High income taxpayers :

arrangements (IRAs) 77, 78, 83, 88 ( S ee also Rollovers) ( See also Roth IRAs)

87 Compensation, defined 78 Contribution limits 79

IRA distributions not made due to 87 Insurance premiums :

Administrative fees 79, 102 Age 59 1/2 for distribution 87

Exception to rule 87 Age 72:

nondeductible contributions 78, 82 Overstatement of

nondeductible contributions 82 Prohibited transactions 86 Required distributions, failure

Estimated tax 41 Hobbies 102

Distributions required at 85,

Dividends, interest on 56 Installment payments 60 Life 60 Interest :

Fees to collect 102 Frozen deposits 57 Usurious 57 Interest income 54

Activities not engaged in for

profit 74 Losses 76 Holiday gifts 49 Holiday, deadline falling on 42 Home :

Age 50 or older, 79 Under age 50, 79 Contributions 23

Designating year for which

contribution is made 79 Excess 86 Filing before contribution is

contribution 84 Reporting of:

Form 1099-INT 12 Frozen deposits, from 76 Recovery of income, on 70 Savings bonds 76

to take 85, 87 Prohibited transactions 86 Recharacterization of

Aged, home for 35 Cost of keeping up 24

Excess accumulations 87 Retirement savings contribution

Distributions 86 Recharacterization of

Worksheet 24 Security system 103 Homeowners' associations :

made 79 Nondeductible 82 Not required annually 79 Roth IRA contribution for same

( See also U.S. sav ings bonds) Tax refunds, from 18 Interest payments 70

Canceled debt including 67 Student loans deduction 23 Interference with business

( See also Mortgage s)

Charges 100

contributions 85 Required distributions 83, 85

credit 23 Self-employed persons 78 Taxability 87

Deductibility (Table 11-1) 99 Hope credit :

year 89 Time of 79 Withdrawal before filing due

operations : Damages as income 74 Internal Revenue Service (IRS) :

Married filing separately 23 Host 69 Household furnishings :

Antiques ( See Collectibles) Household members 21

date 85 Cost basis 82, 85 Deduction for 79

Participant covered by

Distributions 85 Time of taxation 78 Transfers permitted 83

To Roth IRAs 83, 84 Trustee administrative fees 102 Trustee-to-trustee transfers 83

Fraud or misconduct of employee,

reporting anonymously 3 International employment

( See Foreign employment) International organizations,

employees of 52 Internet :

( See also Head of hou seh old) Household workers ( See Domestic

help) Household workers, can’t claim as

employer retirement plan (Table 9-2) 81 Phaseout 80 Definition of 78 Distributions:

employer retirement plan (Table 9-1) 81 Participant not covered by

IRA to Roth IRA 90 Types of 79 Withdrawals 85, 86

Early ( See Early withdrawal

from deferred interest account) Required ( See this heading:

dependent 26 Housing 24

( See also Ho me)

Electronic filing over ( See E-file) Investments :

arrangements (IRAs)) Itemized deductions :

Clergy 51 Cooperative ( See Cooperative

distributions ( See this heading: Required distributions) Divorced taxpayers 84 Early distributions ( See Early

At age 59 1/2 87 Required minimum

housing)

number (ITIN) 13, 37 Individual taxpayers ( See Single

Fees 102 Seminars 103 IRAs ( See Individual retirement

Changing from standard to

itemized deduction (or vice versa) 94 Choosing to itemize 93, 94 Form 1040 to be used 71

I

Icons, use of 3, 4 Identity theft 2, 21 Illegal activities :

Reporting of 76

participants 80

Required distributions) Withholding 14, 40, 86 Individual taxpayer identification

withdrawal from deferred interest account) Employer retirement plan

taxpayers)

134 Publication 17 (2025)

Itemized deductions (Cont.)

Married filing separately 23, 94

Spouse covered by employer

Native Americans ( See Indians) Negligence penalties 20 Net operating losses :

Disability Benefit Fund 97 New Jersey Unemployment

One spouse has itemized 92 Recovery 71 Standard deduction to be

Form 1099-R for surrender of

policy for cash 69 Premiums 103 Proceeds 60

As income 69 Public safety officers who died or

compared with 93 State tax, for 94 ITIN ( See Individual taxpayer

plan 79, 80 Living apart 22 Nonresident alien spouse 13, 23 Roth IRAs 88 Signatures when spouse unable

to sign 15 Social security or railroad

Refund of carryback 19 New Jersey Nonoccupational

employer-provided 50 Medical and dental expenses :

Compensation Fund 97 New York Nonoccupational

identification number (ITIN)) ITINs ( See Individual taxpayer

identification number (ITIN))

were killed in line of duty, tax exclusion 70 Surrender of policy for cash 69 Withholding 40 Life insurance premiums 36 Lifetime learning credit :

retirement benefits, taxability 62 Mass transit passes,

J

Job search :

Disability Benefit Fund 97 Nobel Prize 76 Nominees 56, 60 Nonemployee compensation 75 Nonresident aliens 8

number (ITIN) 13 Spouse 13

Deduction of expenses for

Married filing separately 23 Limits :

Miscellaneous deductions 101 Loans 19

Reimbursements, treatment

of 54 Medical insurance ( See Accident

insurance) Medical insurance premiums 36 Medical savings accounts

Due dates 11 Estimated tax 41 Individual taxpayer identification

Interviews 76 Joint accounts 55 Joint return test 26, 30 Joint returns :

Accounting period 22 After separate return 23 Deceased spouse 22 Dependents on 34 Divorced taxpayers 22 Estimated tax 41 Extension for citizens outside

( See al so Debts) Lobbying expenses 103 Local assessments :

deductions 94 Local law violated 34 Lockout benefits 77 Lodging 35 Long-term care insurance

Deductibility of 99 Local income taxes, itemized

Medicare Advantage MSA 76 Medicare 48, 52

(MSAs) 49, 76 ( See also A rcher M SAs)

Joint returns not available 23 Separated 24 Standard deduction 92 Taxpayer identification

( See also Social s ecurity and

U.S. 12 Filing status 22 Fraud penalty 20 Guardian of spouse, signing

( See Medical savings accounts (MSAs)) Medicare taxes, not support 36 Member of household or

relationship test 34 Mentally incompetent persons 53

Medicare taxes) Benefits 73 Medicare Advantage MSA

as 22 Injured spouse 15 Innocent spouse 22 Nonresident or dual-status alien

contracts 54 Chronically ill individual 54, 70 Exclusion, limit of 54 Qualified services defined 54 Losses 19, 23

Capital 23 Casualty 102, 104 Gambling ( See Gambling

( See als o Gain s and losses)

number 37 Waiver of alien status 52 Northern Mariana Islands :

Income from 8 Not-for-profit activities 74 Notary fees 75 Notes :

Discounted 48, 60 Received for services 48 Nursing homes :

court-appointed representative 14 Mexico :

( See also Disabilities, persons wit h)

Insurance for care in ( See Long

spouse 23 Responsibility for 22 Separate return after joint 23 Signing 15, 22 Social security and railroad

retirement benefits 66 State and local income taxes,

losses)

Signing of return by

winnings and losses) Theft 102, 104 Lost property 103 Lotteries and raffles 75

term care insurance contracts) Nutrition Program for the

Elderly 74

( See also Gambling w inni ngs and

Resident of 27, 33 Military ( See Armed forces) Mineral royalties 72 Ministers ( See Clergy) Miscellaneous deductions 101 Missing children :

O

OASDI 73 Occupational taxes :

deduction of 97 Judges, federal :

Employer retirement plan

M

MAGI ( See Modified adjusted gross

(Table 11-1) 99 Office rent, deductibility of 102 Offset against debts 9, 15 Oil, gas, and minerals :

Deduction of:

Taxes that are deductible

coverage 80 Jury duty pay 76

income (MAGI)) Married dependents, filing joint

publications 3 Mistakes ( See Errors) Modified adjusted gross income

Photographs of, included in IRS

(MAGI) : IRAs, computation for:

K

Kickbacks 76 Kiddie tax ( See Children,

return 26, 30 Married filing separately 23

Effect on deduction if covered

Future production sold 72 Royalties from 72

subheading: Unearned income of) Kidnapped children :

Community property states 23 Credits, treatment of 23 Deductions:

Changing method from or to

itemized deductions 94 Treatment of 23 Earned income credit 23 How to file 23 Itemized deductions 23, 94

Changing method from or to

covered by employer retirement plan (Table 9-2) 81 Worksheet 9-1 82 Roth IRAs, computation for 88

by employer retirement plan (Table 9-1) 81, 82 Effect on deduction if not

Schedule C or C-EZ 72 Sale of property interest 72 Options 51 Ordinary gain and loss ( See Gains

and losses) Original issue discount (OID) 60 Other taxes 107 Outplacement services 48 Overpayment of tax 15

Qualifying child 29 Qualifying relative 33

L

Labor unions 40

Dues and fees 77 Sick pay withholding under union

other must as well 92 Joint state and local income taxes

filed, but separate federal returns 97 Rollovers 23 Social security and railroad

One spouse has itemized so

Phaseout (Table 9-3) 88 Worksheet 9-2 88 Money market certificates 56 Mortgage :

agreements 40 Strike and lockout benefits 77 Unemployment compensation

Relief 67 Mortgages :

( See also Tax refunds ) Overseas work ( See Foreign

payments from 73 Late filing 3

employment) Overtime 76 Overtime pay 39

Refund of 70 MSAs ( See Medical savings

Assistance payments 73 Discounted mortgage loan 67 Interest:

Paper vs. electronic return ( See E

Penalties 11, 20 Late payment :

P

Penalties on tax payments 20 Law enforcement officers :

retirement benefits 63 State and local income taxes 96 Tenants by the entirety, allocation

file) Paperwork Reduction Act of

accounts (MSAs)) Multiple support agreement 36 Municipal bonds 60 Mutual funds :

1980 3 Parental responsibility

Life insurance proceeds when

of real estate taxes 98 Married taxpayers 22-24

( See also Joint retur ns) ( See also Married filing separately)

death in line of duty 70 Legal expenses 102, 104 Liability insurance :

Reimbursements from 74 License fees :

Standard deduction 93 Deceased spouse 6, 7, 21, 22

Age 65 or older spouse:

Standard deduction 93 Blind spouse:

Nonpublicly offered 102

N

Name change 13, 44 National Housing Act :

Mortgage assistance 73 National of the United States 28

( See Children) Parents who never married 30 Parents, divorced or

separated 29 Parking fees :

Income 70

Deductibility of 100 Nondeductibility of 103 Life insurance 49, 70

Employer-provided fringe benefit:

( See also Accel era t ed death

benefits) ( See also Group-term life insurance)

( See also Survivin g spouse) Dual-status alien spouse 23 Estimated tax 41 Filing status 6, 7, 22 IRAs 79

Exclusion from income 50 Partners and partnerships 102

Publication 17 (2025) 135

Pass-through entities 102 Passive activity :

Decedent’s unrecovered

Relief fund contributions 104 Religious organizations 8, 51

Increase due to higher real estate

Qualifying child 28 Qualifying relative 33

R

Raffles 75 Railroad retirement

Losses 23 Patents :

Infringement damages 74 Royalties 72 Payment of estimated tax 43

investment in 14 Disability pensions 53 Elective deferral limitation 51 Employer plans:

( See also Clergy) Rental income and expenses :

taxes 100 Deductibility (Table 11-1) 99 Losses from rental real estate

By check or money order 43 Credit an overpayment 43 Payment of tax 3, 10, 15, 16, 19, 43

Benefits from previous

employer's plan 80 Rollover to IRA 84, 90 Situations in which no

different from 80 Equivalent tier 1 (social security

benefits 62-66, 76 Deductions related to 66 Employer retirement plans

equivalent benefit (SSEB)) 62, 76 Estimated tax 63 Form RRB-1042S for nonresident

activities 23 Personal property rental 71 Repayments 71

By credit or debit card 11 Delivery services 11 Estimated tax 16 Installment agreements

Amount previously included in

income 105 Railroad retirement benefits 63 Social security benefits 63, 71 Unemployment

( See Installment agreements) Late payment penalties 20 Payments 107, 108

coverage 80 Inherited pensions 76 Military ( See Armed Forces) Unrecovered investment in 105 Withholding 14, 40 Per capita taxes :

Deductibility of 100 Personal exemption 37 Personal injury suits :

compensation 72, 73 Reporting :

Rollovers 84 Required minimum

death in line of duty 70 Reservists :

Disaster relief 73 Payroll deductions 100 Payroll taxes 48

distributions 83, 85 ( See also Individu al retire ment

( See also Soc ial s ecurity and

Damages from 74 Personal property :

Rental income from 71 Personal property taxes :

Medicare taxes) Peace Corps allowances 52 Penalties 42, 45

Deduction of 100

aliens 62 Form RRB-1099 62 Joint returns 66 Lump-sum election 64 Married filing separately 23, 63 Repayment of benefits 63 Reporting of 63 Taxability of 62, 63 Withholding 40

arrangements (IRAs)) Rescue squad members :

Not tax deductible 100 Withholding for 63 Railroad Unemployment

Accuracy-related 20 Backup withholding 40 Civil penalties 19 Criminal 21 Deductibility 103 Defenses 20 Estimated tax ( See this heading:

( See Disabilities, persons with) Place for filing 16 Political campaign expenses 103,

1040. 100 Taxes ( See Personal property

Schedule A, C, E, or F (Form

Life insurance proceeds when

taxes) Personal representatives

( See Fiduciaries) Persons with disabilities

Insurance Act 54 Real estate :

Canceled business debt,

treatment of 69 Division of real estate taxes 97 Form 1099-S to report sale

Home outside U.S. ( See Citizens

Underpayment of estimated tax) Failure to include social security

104 Political contributions

IRAs 80 Repayments 79 Residency :

Home outside U.S. (

outside U.S.) Residency test 28 Resident aliens :

from 86 Social security number (SSN) 13 Spouse treated as 24 Retired Senior Volunteer

Estimated tax 41 IRA distributions, withholding

number 14, 20 Failure to pay tax 20 Form 8606 not filed for

deductible 99 Transfer taxes 100 Real estate taxes :

proceeds 98 Itemized charges for services not

nondeductible IRA contributions 78, 82 Fraud 20, 21 Frivolous tax submission 20 Interest on 16 IRAs 86

( See Campaign contributions) Power of attorney 14, 23 Premature distributions ( See Early

deductible 99 Real estate-related items not

(Table 11-1) 99 Schedule A, C, E, or F (Form

Assessments ( See Local

Program 53 Retirees :

Armed Forces:

Early distributions 87 Excess contributions 86 Form 8606 not filed for

nondeductible contributions 78, 82 Overstatement of

withdrawal from deferred interest account) Prepaid :

Insurance 57 Preparers of tax returns 15 Presidential Election Campaign

Fund 14 Price reduced after purchase 69 Principal residence ( See Home) Privacy Act and Paperwork

assessments) Cooperative housing 97 deduction of 97 Deduction of:

List of deductible taxes

Taxable income 52 Retirement planning services 50 Retirement plans 23, 37, 62

benefits) ( See also Roth IRAs)

( See also Railroad reti r ement

Clergy 51 Contributions 51

nondeductible contributions 82 Required distributions, failure

Reduction information 3 Private delivery services 11 Prizes and awards 47, 76

Exclusion from income 47 Pulitzer, Nobel, and similar

1040. 100 Refund, treatment of 99 Rebates ( See Refunds) Recharacterization :

Credit for ( See Retirement

to take 85 Late filing 11, 20

( See also Bonuses)

IRA contributions 84 Recordkeeping :

Exception 20 Late payment 20 Negligence 20 Reportable transaction

savings contribution credit) Taxation of 51 Decedent’s unrecovered

investment in 14 Disability pensions 53 Elective deferral limitation 51 Employer plans:

coverage 80 Inherited pensions 76 IRAs ( See Individual retirement

understatements 20 Roth IRAs:

prizes 76 Scholarship prizes 77 Professional license fees 104 Professional Reputation 104 Profit-sharing plans :

Conversion contributions

withdrawn in 5-year period 91 Excess contributions 90 Substantial understatement of

Withholding 14, 40 Property :

Found 75 Stolen 77 Public assistance benefits 73 Public debt :

Gifts to reduce 16 Public transportation passes,

Gambling 105 Recordkeeping requirements 16

Basic records 17 Copies of returns 17 Electronic records 17 Gambling 75 Period of retention 17 Proof of payments 17 Why keep records 17 Recovery of amounts previously

deducted 70 Itemized deductions 71 Mortgage interest refund 70 Over multiple years 71 Tax refunds 70 Refunds 107

arrangements (IRAs)) Military ( See Armed Forces) Withholding 14, 40 Retirement savings contribution

Benefits from previous

employer's plan 80 Rollover to IRA 84, 90 Situations in which no

income tax 20 Tax evasion 21 Underpayment of estimated

employer-provided 50 Publications ( See Tax help) Puerto Rico :

credit : Adjusted gross income limit 23 Returns, tax ( See Tax returns) Rewards 77 Rhode Island Temporary Disability

tax 37, 42, 45 Willful failure to file 21 Withholding 39, 40 Pennsylvania Unemployment

Residents of 8 Pulitzer Prize 76 Punitive damages :

State tax 70 Taxes ( See Tax refunds) Rehabilitative program

Compensation Fund 97 Pensions 37, 62

( See also Rai l roa d retirement

As income 74

benefits) Clergy 51 Contributions:

payments 52 Reimbursement 70

previously deducted) Employee business expenses 47 Relationship test 28, 34 Relative, qualifying 33

( See also Recove ry o f amounts

Benefit Fund 97 Rollovers 83

Definition of 83 Excess due to incorrect rollover

Retirement savings

contribution credit 23 Taxation of 51

Q

Qualified opportunity fund 76 Qualified plans 83

( See also Rollov ers) Qualified tuition programs 76

information 87 From 403 plan to IRA 83

136 Publication 17 (2025)

Rollovers (Cont.)

From employer's plan to IRA 83,

84 From IRA to IRA 83 From IRA to Roth IRA 90 From Roth IRA to Roth IRA 91 From section 457 plan to IRA 83 From SIMPLE IRA to Roth

Bonds used for education 59 Certificate 56, 60 Schedule 16, 47, 51, 54

K-1:

Refunds, treatment of 96, 97 State or local taxes :

( See also Form 1040 ) ( See also Form 1040 or 1040-SR)

Refunds 70 Statute of limitations :

Form 1040, A-F, R, SE ( See Form

Mentally incompetent 14 Parent for child 15 Physically disabled 14 Signing your return 9 Silver ( See Gold and silver) SIMPLE plans :

IRA 91 Inherited IRAs 83 Married filing separately 23 Partial rollovers 83 Reporting:

Rollover to Roth IRA 91 Simplified employee pensions

(SEPs) : IRAs as 79 Single taxpayers 22

Claim for refund 15 Claim for refunds 18 Stillborn child 28 Stock appreciation rights 48 Stock bonus plans 40 Stock options 51 Stockholders 19

Debts 67 Stockholders' meeting

expenses 104 Stocks 19

( See also Sec uritie s)

(Table 1-1) 6 Social security and Medicare

Filing requirements 7 Filing status 7, 21, 22 Gross income filing requirements

From employer's plan to

Partnership income 70 S corporation income 70 K-1, Form 1041 55 Schedule A (Form 1040) :

IRA 84 IRA to IRA 83 Taxability 83, 88 Time limits (60-day rule) 83 Treatment of 83 Waiting period between 83 Roth IRAs 88-91

Itemized deductions 94 Schedules A–F, R, SE (Form 1040)

fellowships 77 Section 457 deferred

( See Form 1040) Scholarships 30, 34, 36 Scholarships and fellowships :

taxes : Support, not included in 36 Social security benefits 35, 62, 66

Deductions related to 66 Employer retirement plans

( See also Rollove rs)

Earned income including 93 Exclusion from gross income 77 Teaching or research

Age:

( See al so S ecurities) Stolen funds :

Reporting of 77 Stolen property 77 Strike benefits 77 Student loans :

( See Qualified tuition programs) Substitute forms 12 Sunday, deadline falling on 42 Supplemental wages 39 Support test :

Cancellation of debt 67 Interest deduction:

Distributions after age

59 1/2 91 No limit for contributions 88 No required distribution

Claim for refund 19 Options 51 Stock appreciation rights 48 Self-employed persons 100

compensation plans : Rollovers:

age 91 Compensation, defined 88 Contribution limits 89

To IRAs 84, 90 Securities :

Married filing separately 23 Students :

Age 50 or older, 89 Under age 50, 89 Contributions 88

( See also Self-employme nt tax )

Defined 28 Exemption from withholding 39 Foreign 28 Loans ( See Student loans) Scholarships ( See Scholarships

No deduction for 88 Roth IRA only 89 Time to make 90 To traditional IRA for same

international organizations, U.S. citizens employed by 8 Gross income 7 IRAs 78 Ministers 8 Nonemployee compensation 75 Self-employment tax :

Corporate directors as 75 Definition 8 Foreign government or

and fellowships) Tuition programs, qualified

different from 80 Estimated tax 63 Foreign employer 52 Form SSA-1042S for nonresident

aliens 62 Form SSA-1099 62 IRAs for recipients of benefits 80 Joint returns 66 Lump-sum election 64 Married filing separately 23, 63 Paid by employer 48 Repayment of benefits 63, 71 Repayments 102 Reporting of 63 Taxability of 62, 63 Withholding 40 Withholding for 63

Child's:

year 89 Conversion 90 Definition of 88 Distributions:

Qualified distributions 91 Effect of modified AGI on

Not deductible 100 Social security number (SSN) 13

Number to be obtained at

contributions (Table 9-3) 88 Establishing account 88 Excess contributions 90 IRA transfer to 83, 84 Modified adjusted gross income

Investment-related 103 Senior Companion Program 53 Separate returns ( See Married filing

Deduction of 100

List of deductible taxes

SSN 14 Dependents 2, 13

Qualifying child 30 Qualifying relative 34 Surviving spouse :

Filing status 21

With dependent child 25 Gross income filing requirements

(Table 1–1) 6 Life insurance proceeds paid

(Table 11-1) 99 Seminars :

Exception 13 Failure to include penalty 14 Form SS-5 to request number 13 Nonresident alien spouse 13 Resident aliens 13 Spouse 7, 13, 15, 21-23, 69

birth 37 Child’s 2 Correspondence with IRS, include

(MAGI) 88 Computation (Worksheet

separately) Separated parents 29, 33 Separated taxpayers 22

to 69 Single filing status 22 Tax ( See Estate tax) Surviving Spouse ( See Surviving

T

9-2) 88 Phaseout (Table 9-3) 88 Penalties:

Conversion contributions

withdrawn in 5-year period 91 Excess contributions 90 Recharacterizations 84 Spousal contributions 88 Taxability 91 Withdrawals 91

( See als o Mar r ied taxpayers) Spouse's death 93 SSN ( See Social security number

Tables and figures :

Conversion contributions

Filing status 23, 24 IRAs 80 Nonresident alien spouse 24 SEPs ( See Simplified employee

spouse)

pensions (SEPs)) Series EE and E savings

bonds 57 Series HH and H savings

Dependents (Table 1-2) 7 Gross income levels

Estimated tax, who must make

payments (Figure 4-A) 42 Filing requirements:

(Table 1-1) 6 Head of household, qualifying

person (Table 2-1) 24 Individual retirement

(SSN)) Stamp taxes :

Real estate transactions and 100 Stamps ( See Collectibles) Standard deduction 92, 94 State :

Excess contributions 90 Not taxable 91 Rounding off dollars 14 Royalties 72

Obligations, interest on 60 State or local governments :

S

Employees:

arrangements (IRAs): Figuring modified AGI

(Worksheet 9-1) 82 Modified AGI, effect on

S corporations 102

Unemployment

compensation 73 State or local income taxes 94

Deduction of 96

Shareholders 70 Safe deposit box 102 Salaries ( See Wages and salaries) Sale of home 77

bonds 57 Series I savings bonds 57 Service charges 102 Service Corps of Retired

Executives (SCORE) 53 Severance pay 48

Accrued leave payment 48 Outplacement services 48 Short tax year :

Change in annual accounting

agreements 39 FECA payments 54 Income 48 Railroad Unemployment

period 92 Sick pay :

deduction if covered by retirement plan at work (Table 9 -1) 81 Modified AGI, effect on

deduction if not covered by retirement plan at work (Table 9-2) 81 Roth IRAs, effect of modified

AGI on contributions (Table 9-3) 88 Roth IRAs, modified AGI

Collective bargaining

List of deductible taxes

(Table 11-1) 99 Schedule A (Form 1040) 100 Exception to deduction 96 Federal changes, effect on 19 Form W-2 to show withheld

taxes 96 Joint state and local returns but

Division of real estate taxes 97 Sale of property :

Personal items 77 Sales and exchanges :

federal returns filed separately 97 Married filing separately 96

(Worksheet 9-2) 88

Bonds 60 Saturday, deadline falling on 42 Savings :

Insurance Act 54 Withholding 39 Signatures 14

Agent, use of 14 Joint returns 22

Bonds 57, 61

Publication 17 (2025) 137

Tables and figures (Cont.)

Roth IRA and modified adjusted

Tax Returns :

Transcript of 17 Tax table 111-122 Tax year 10, 12

gross income (MAGI) phaseout (Table 9-3) 88 Standard deduction tables 95 Tax returns:

( See also Accou nting periods) Tax-exempt :

Trade Act of 1974 :

Trade readjustment allowances

( See als o Labor un ions) Unmarried persons ( See Single

Private fund, from 73 Repayment of benefits 72, 73 Reporting on Form 1040 73 Supplemental benefits 73 Voluntary benefit fund

under 72 Traditional IRAs ( See Individual

Due dates (Table 1-5) 11 Taxes that are deductible

retirement arrangements (IRAs)) Transfer taxes :

Real estate transactions and 100 Transit passes 50 Travel and transportation

contributions 104 Withholding 40, 73 Unions 40, 73, 77

(Table 11-1) 99 Tax computation worksheet 123 Tax Counseling for the Elderly 10 Tax credits ( See Credits) Tax evasion 21 Tax figured by IRS 107 Tax help 3, 10, 127

Bonds and other obligations 60 Income 104 Interest 60 Tax-exempt income 35 Taxes 37, 96-100, 106

expenses : Commuting expenses:

taxpayers) Usurious interest 57 Utilities :

vehicle 50 Expenses paid for others 104 Fringe benefits 50 Job search expenses 76 Parking fees:

Employer-provided fringe

benefit 50 School children, transporting

Employer-provided commuter

subsidies 74, 77 Rebates 77

Retroactive determination 53 Special statute of limitations. 54 Veterans' benefits :

Tax Counseling for the Elderly 10 Volunteer counseling (Volunteer

Alternative minimum 107 Business taxes, deduction of 96 Deduction of 96

(Table 11-1) 99 Estate ( See Estate tax) Excise ( See Excise taxes) Federal income taxes, not

Schedules to use 100 Types of taxes deductible

Energy conservation

Income Tax Assistance program) 10, 53 Tax preference items 107 Tax rates 22

Employer-provided fringe

V

Veterans benefits 52

Married filing separately

deductible 100 Foreign taxes 96

(Schedule Y-2) 23 Tax refunds :

of 77 Transit pass 50 Treasury bills, notes, and

bonds 59 Treasury Inspector General :

Telephone number to report

anonymously fraud or misconduct of IRS employee 3 Treasury notes 57 Trust beneficiaries :

IRAs 80 Volunteer work 52

Agreement with IRS extending

Income tax, deduction of 97 Gift taxes 100 How to figure Income taxes, deduction of 96 Indian tribal government taxes,

assessment period, claim based on 19 Bad debts 19 Business tax credit

Telephone number to report

Educational assistance 77 Viatical settlements 70 VISTA volunteers 53 Volunteer firefighters :

Losses of trust 75 Receiving income from trust 75,

carrybacks 19 Claim for 18, 19

Limitations period 18 Litigation 19 Direct deposit 15 Erroneous refunds 18 Federal income tax refunds 70 Financially disabled 19 Foreign tax paid or accrued 19 General rules 9 Inquiries 10 Interest on 18, 19, 57 Late filed returns 3 Limits 19

deduction of 96 Inheritance tax 100 Kiddie tax ( See Children,

Tax counseling (Volunteer Income

subheading: Unearned income of) Not deductible 100 Personal property taxes:

Tax Assistance program) 10, 53 Vouchers for payment of tax 43

Deduction of 100 Real estate taxes ( See Real

76 Trustees :

W

estate taxes) Taxes, not support 36 Taxpayer identification number

trustee 83, 90 Trusts 75

Administrative fees 102 IRA 102 IRAs:

Fees 79 Transfer from trustee to

W-2 form ( See Form W-2) Wages and salaries 12, 47-54

( See also Form W-2)

insurance 48 Accrued leave payment 48 Adoption, employer

assistance 49 Advance commissions 47 Allowances and

Accident and health

Exceptions 19 More or less than expected 15 Net operating loss carryback 19 Offset:

Against debts 9, 15 Against next year’s tax 15 Offset against next year’s tax 43 Past-due 10, 18 Real estate taxes, treatment

By the entirety 56 In common 56 Tenants by the entirety :

(TIN) : Adoption (ATIN) 13 Individual (ITIN) 13, 37 Social security number

( See al so Trust beneficiaries)

( See Social security number (SSN)) Telephones 104

Grantor trusts 75 Income 75 TTY/TDD information 127 Tuition :

Fraud or misconduct of IRS

employee, number for reporting anonymously 3 Temporary absences 28, 34 Tenants :

( See Qualified tuition programs) Tuition, benefits under GI Bill 36

Qualified programs

( See Qualified tuition programs) Tuition programs, qualified

of 99 Reduced 19 State and local income tax

Real estate taxes, allocation when

U

U.S. citizen or resident 27 U.S. national 28 U.S. obligations, interest 57 U.S. savings bonds :

refunds 96, 97 State liability, effect on 19 Under $1 15 Withholding 8 Worthless securities 19 Tax returns 11, 14, 22

insurance proceeds ( See Accelerated death benefits) Viatical settlements 70 Terrorist attacks :

Education, used for 23 Interest on 76 U.S. territories :

filing separately 98 Terminal illness :

Accelerated payment of life

( See also D ue dates) ( See also Joint Returns) ( See also Signatures)

Disability pensions for federal

to 97 Income from 8 U.S. Treasury bills, notes, and

Deduction of income tax paid

Aliens 8 Amended 18, 94

( See also Form 1 040-X) Attachments to returns 14 Child 15 Copies of 17 Dating of 14 Filing of 6

employees 54 Theft losses 102, 104 Third parties :

Designee for IRS to discuss return

bonds 59 U.S. Virgin Islands :

with 14 Income from taxpayer’s property

Income from 8 Underpayment penalties 37, 42,

45 IRS computation 45 Unearned income :

( See als o Filing requirements) Forms to use 8 Free preparation help 10 How to file 12 Paid preparer 15 Payment with 15 Private delivery services 11 Third party designee 14 Who must file 7, 8

paid to 13 Tiebreaker rules 30 Tip income :

Allocated tips 39 Withholding 39

Dividends on restricted

Underwithholding 39 Tips 77 Total support 35 Tour guides :

Children 55 Unearned income of child

( See Children, subheading: Unearned income of) Unemployment compensation 72

reimbursements 39, 47 Archer MSA contributions 49 Awards and prizes 47 Babysitting 47 Back pay awards 47 Bonuses 47 Child care providers 47 Children’s earnings 8 Clergy 51 De minimis benefits 49 Elective deferrals 51 Employee achievement award 47 Employee compensation 47 Farmworkers 37 Foreign employer 52 Form W-2 ( See Form W-2) Fringe benefits 48 Garnished 13 Government cost-of-living

allowances 48 Household workers 37 Long-term care coverage 48 Military retirees 37, 52 Military service 52 Miscellaneous compensation 47 Note for services 48 Outplacement services 48 Religious orders 52 Restricted property 51

Dividends on restricted

stock 51 Retirement plan contributions by

employer 51 Severance pay 48 Sick pay 48, 54

Free tour for organizing tour 75

Credit card insurance paying 74 Mandatory contributions to state

funds, deduction of 97

138 Publication 17 (2025)

Wages and salaries (Cont.)

Social security and Medicare

Highest rate, employer must

Mandatory contributions to state

taxes paid by employer 48 Stock appreciation rights 48 Stock options 51 Supplemental 39 Volunteer work 52 Withholding ( See Withholding) War zone ( See Combat zone) Washington State Supplemental

Checking amount of 38 Claim for refund 8 Commodity credit loans 40 Credit for 37, 44 Cumulative wage method 38 Definition 37 Determining amount to

withhold 38 Disaster Assistance Act of 1988

payments 40 Employers, rules for 38 Exemption from 39 Federal income taxes, not

Workers' compensation :

cost of keeping up home 24 Individual retirement

funds, deduction of 97 Workers’ compensation 54

Return to work 54 Worksheets :

withhold at if no W-4 39 Incorrect form 44 IRA distributions 86 New job 38 Penalties 37, 39, 40 Pensions and annuities 14, 40 Railroad retirement benefits 40,

63 Repaying withheld tax 39 Salaries and wages 37 Separate returns 44 Sick pay 39 Social security benefits 40, 63 State and local income taxes,

Head of household status and

arrangements (IRAs), modified AGI computation (Worksheet 9-1) 82 Roth IRA modified adjusted gross

retirement benefits, to figure taxability 63, 64 Support test 31 Wristwatch 104 Write-offs ( See Cancellation of

income (MAGI), computation (Worksheet 9-2) 88 Social security or railroad

Workmen's Compensation Fund 97 Welfare benefits 35, 73 What’s new 1 Where to file 16 Winter energy payments 74 Withholding 12, 37

deductible 100 Form W-4:

deduction for 96 Supplemental wages 39 Tips ( See Tip income) Unemployment

compensation 40, 73

( See also For m W-2)

Agricultural Act of 1949

payments 40 Changing amount withheld 38

Provided by employer 38 Fringe benefits 39 Gambling winnings 40, 44 General rules 37

debt)

For 2027 38

Publication 17 (2025) 139

Where To File

Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private delivery services in chapter 1.

TIP

Envelopes without enough postage will be returned to you by the post office. Your envelope may need

140 Publication 17 (2025)