1225 Publ 5349 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5349.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Just because you filed your tax return, it doesn’t mean you don’t need to think about taxes for the rest of the year. What you do during the year may affect any tax you could owe or refund you may expect next year.

View your tax account information online or make an e-payment Securely access your individual tax account online at IRS. gov account to view your prior-year Adjusted Gross Income, view or request an IP PIN, see how much you owe, make payments, view payments and payment plan details, read select correspondence and more.

Get banked to speed refunds with direct deposit or make an e-payment Direct deposit is the fastest way to receive a refund. Additionally, in accordance with Executive Order 14247, the IRS began phasing out paper tax refund checks on Sept. 30, 2025, which means most taxpayers must provide routing and account numbers for direct deposit. Taxpayers without a bank account can learn how to open one at an FDIC insured bank or through the National Credit Union Locator Tool . Veterans, see the Veterans Benefits Banking Program for financial services options at participating banks.Prepaid debit cards, digital wallets or mobile apps may support direct deposit. To use these options, taxpayers must have routing and account numbers associated with their personal accounts. Check with the mobile app provider or financial institution to confirm which numbers to use.

Check your tax withholding throughout the year Since federal taxes operate on a pay-as-you-go basis, you need to pay most of your tax during the year as you earn income. If you don’t pay your tax through withholding, or don’t pay enough tax that way, you might have to pay estimated tax. It’s a good idea to make sure you’re not having too little tax withheld, which could lead to a smaller than expected refund or even a tax bill. Or, you may want to check that you aren’t having too much tax withheld, if having that extra money in each paycheck is more helpful than getting a larger refund when you file. Use the IRS Tax Withholding Estimator to check your withholding when personal or financial information changes occur due to a life event, like getting married or divorced, having a baby or getting a raise at work. You’ll need to give your employer an updated Form W-4, Employee’s Withholding Certificate, to change how much tax is withheld from your paycheck. Some taxpayers earn income not subject to withholding. Small business owners and self-employed people—including gig economy workers—may need to make quarterly estimated tax payments.

Life events can affect your taxes Life events, such as purchasing a home, going to college or losing a job, may make you eligible for certain tax benefits. Other circumstances, such as getting married or divorced, welcoming a child or experiencing the death of a spouse or a dependent you claim, could also affect your tax benefit eligibility and filing status. To learn more about managing your taxes after a life event, visit IRS.gov/lifeevents .

Disaster preparedness Taxpayers should place original documents such as tax returns, birth certificates, deeds, titles and insurance policies inside waterproof containers in a secure space. Duplicates of these documents should be kept with a trusted person outside the area of the taxpayer. Scanning them for electronic backup storage is another option that provides security and portability. Current photos or videos of a home’s contents can help support claims for insurance or tax benefits after a disaster. Disaster assistance and emergency relief for individuals and businesses offers more information.

Learn your filing status eligibility for credits and deductions A taxpayer’s filing status determines their filing requirements, standard deduction, eligibility for certain credits and the correct amount of tax they should pay. If more than one filing status applies to a taxpayer, they can get help choosing the best one for their tax situation with the IRS’s Interactive Tax Assistant, What is my filing status? Changes in family life — marriage, divorce, birth or adoption and death — may affect a person’s tax situation, including their filing status and eligibility for certain tax credits and deductions.

Know how Adjusted Gross Income (AGI) affects your taxes Your AGI and tax rate are important factors in figuring your taxes. AGI is your income from all sources minus any adjustments or deductions to your income. Generally, the higher the AGI, the higher the tax rate, and the more tax you pay. Tax planning can include making changes during the year that can lower your AGI. There are several ways to reduce your AGI, including contributing to a retirement account or Health Savings Account, claiming educator expenses if you’re a qualifying educator, and paying student loan interest .

Maximize your tax refund You may qualify for tax credits, like the Earned Income Tax Credit, Child and Dependent Care Credit, Child Tax Credit and the Credit for Other Dependents . Families with students who attend a college, university, vocational school, or other postsecondary educational institution may qualify for an education credit, such as the American Opportunity Credit or Lifetime Learning Credit. Properly claiming these tax credits

can reduce taxes owed and boost refunds, so you should see if you qualify. Keep records that show your eligibility for credits you claim.

Organize your tax records Develop a recordkeeping system—electronic or paper—that keeps your important information together. Add tax records to the files as you receive them. This includes year-end Forms W-2 from employers, Forms 1099 from banks and other payers, other income documents and records of virtual currency transactions. Having records organized makes preparing a tax return easier. It may also help you discover potentially overlooked deductions or credits. Notify the IRS if your address changes and notify the Social Security Administration of a legal name change to avoid a delay in processing your tax return.

Watch out for tax scams and report fraudulent messages The IRS and its Security Summit partners remind you to watch out for a variety of aggressive schemes that may arrive in email, by text, over the phone or through the mail.

If you get one of these messages, don’t reply or click the link. Report the scam by sending the email or a copy of the text to phishing@irs.gov:

• Phishing: An email sent by fraudsters claiming to come from the IRS. The email lures the victims into the scam with a variety of ruses such as enticing victims with a phony tax refund or frightening them with false legal or criminal charges for tax fraud.

• Smishing: A text or smartphone SMS message where scammers often use alarming language such as, “Your account has now been put on hold,” or “Unusual Activity Report,” with a bogus “Solutions” link to restore the recipient’s account. Unexpected tax refunds are another potential target for scam artists. Don’t miss out on your refund by not filing Many people may lose out on their tax refund simply because they did not file a federal income tax return. By law, they only have a three-year window from the original due date, normally the April deadline, to claim their refunds. Some people may choose not to file a tax return because they didn’t earn enough money to be required to file . Generally, they won’t be penalized if they are owed a refund. But, they may miss out on receiving a refund if they don’t file a tax return

Be prepared to claim tax credits and deductions Taxable income is what’s left over after you subtract any eligible deductions, including your standard deduction, from your AGI. Most people take the standard deduction, but some may choose to itemize deductions because it could lower their taxable income even more. Those who qualify can get free tax help from IRS certified volunteers through the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) program. VITA/TCE services are not only free, in communities across the country, they’re also a reliable and trusted source for preparing tax returns. Generally if your itemized deductions are greater than the standard deduction, you should itemize. Use the Interactive Tax Assistant to see whether itemizing is right for you.

Gather these items prior to filing your tax return

• Social Security numbers for you, your spouse and dependents or an Individual Taxpayer Identification Number if you, your spouse or your dependents do not have a Social Security number

• Birth dates for you, your spouse and dependents on the tax return

• Wage and earning statements (Form W-2, W-2G, 1099-R,1099-Misc) from all employers, issuing agencies or payers, including Form 1099-G, Certain Government Payments, for any taxable unemployment compensation

• Forms 1099 for interest and dividend statements from banks and other payers

• A copy of last year’s federal and state returns

• Bank account routing and account numbers for direct deposit and making digital payments

• Total paid for daycare or dependent care expenses and the provider’s tax number, such as their Social Security number or business Employer Identification Number

• Form 1095-A, Health Insurance Marketplace Statement

• IRS correspondence including notices, letters and forms related to adjustments, payments and your current IP PIN, which you can also view in your online account Get help filing your return Certified public accountants, enrolled agents, attorneys and others without formal credentials are just a few of the professionals who help taxpayers file their returns accurately. It is important to choose a professional who is skilled and trustworthy. Most tax return professionals provide great service but picking the wrong one can hurt taxpayers financially. The IRS offers tips for choosing a tax preparer. People can use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to find qualified professionals. Those who qualify can get free tax help from IRS certified volunteers through the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) program. VITA/TCE services are not only free, in communities across the country, they’re also a reliable and trusted source for preparing tax returns.

Stay connected with the IRS The official IRS website is IRS.gov. Follow IRS on X, Facebook, LinkedIn and Instagram for the latest updates on tax changes, scam alerts, initiatives, products and services. Watch IRS YouTube videos and subscribe to IRS e-newsletters . Download the IRS2Go mobile app to quickly check your refund status, make a payment, and get tax tips. Social media can circulate inaccurate or misleading tax information. Taxpayers should always remember that if something sounds too good to be true, it probably is. Taxpayers can follow the IRS on X with @IRStaxsecurity for help avoiding common scams that could put their money and information at risk.

IRS.gov/Help

Publication 5349 (Rev. 12-2025) Catalog Number 72927S Department of the Treasury Internal Revenue Service www.irs.gov