0126 Publ 5735 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5735.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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In our continued effort to promote tax compliance within the federal workforce, the IRS FERDI team is providing valuable filing season information. You can share the resources and information shown below with your employees as they begin to prepare and file their tax return, or to resolve other tax issues. Year-round tax preparation is for everyone. Remind your employees they need to think about taxes during the year and not just when they file their tax return. What they do during the year may affect the amount of tax they could owe or refund they may expect next year.

The Standards of Ethical Conduct of the Executive Branch requires federal employees to file and pay their federal, state, and local income taxes accurately and on time, whether they owe additional tax or expect to receive a refund.

Federal employers play a vital role in helping employees understand their income tax responsibilities. Empower your employees to comply with tax laws by educating and reminding them of their tax obligations.

n Include tax compliance information in new employee orientation and pre-retirement seminars.

n Incorporate and deliver tax compliance messages to employees throughout the year.

n Share available resources to help educate your workforce on tax compliance, especially during the filing

season.

As public servants, federal employees have an ethical duty to remain compliant. All federal employees must:

n Accurately report tax liability by disclosing all income.

n File tax returns on time, whether additional tax is owed, or a refund is anticipated.

n Timely pay tax liabilities in full.

It’s more important than ever to ensure returns are accurately filed. Avoid processing and refund delays by filing electronically and using direct deposit whenever possible.

n If a return includes errors or is incomplete, it may require further review, which may slow the tax return

processing and refund issuance.

n Refund status updates are available within 24 hours after the IRS accepts an e-filed tax return and up to

four weeks after a paper return is mailed.

n The IRS’s Free File Program allows individuals who made $89,000 or less to file taxes electronically for

free using Free File guided tax software.

n Members of the military and qualifying veterans can use MilTax , a Department of Defense program to file

for free, in some instances.

Federal retirees are still required to file their federal, state and local taxes on time even if they are expecting a refund. Older adults have special tax situations and benefits. Visit the Tax Information for Seniors & Retirees page on IRS.gov to get general information about how to file and pay taxes, including many free services.

You can also refer to Publication 4190, Tax Guide for the Retiree or Publication 721, Tax guide to U.S. Civil Service Benefits for additional information.

IRS.gov has several options for finding a tax preparer.

Reminder: Taxpayers, not the tax preparer, are responsible for information on the tax return once it is signed.

n The IRS provides an online database to help locate authorized e-fle providers who can electronically file

tax returns.

n Choosing a Tax Professional provides information for selecting a professional tax preparer.

n The Directory of Federal Tax Return Preparers with Credentials and Select Qualifcations can help find

preparers in specific areas who currently hold professional credentials recognized by the IRS.

Additional help is available at IRS.gov or in Publication 17, Your Federal Income Tax (For Individuals).

The IRS Services Guide lists resources for individuals and tax professionals.

Frequently Asked Questions (FAQs) provides answers to most commonly asked questions. Get the latest information and all articles within this flyer at IRS Newsroom . Access news releases, IRS topics that are currently in the news and IRS tax tips, all in one place.

Follow the IRS’s offcial social media accounts and email subscription lists to stay current on the latest tax topics and alerts.

For the latest updates on tax changes, scam alerts, initiatives, products, and services you can:

n Download the IRS2Go mobile app,

n Watch IRS YouTube videos, or

n Follow the IRS on Facebook, LinkedIn, Instagram, and X (Formerly Twitter)

Employees can get critical updates that may affect their upcoming tax filing and keep up-to-date on recent IRS news on this special alerts page . Newer updates will be placed at the top of this page; the IRS will also provide critical updates through social media.

No need to wait, file electronically when you’re ready. If you haven’t filed your federal income tax return for this year or for previous years, you should file your return as soon as possible regardless of your reason for not filing. We have tools and resources available, such as the Interactive Tax Assistant (ITA) and FAQs .

There’s no penalty for failure to file if you’re due a refund. However, you risk losing a refund altogether if you file a return or otherwise claim a refund after the statute of limitations has expired. An original return claiming a refund must be filed within 3 years of its due date for a refund to be allowed in most instances.

Make your first stop IRS.gov where you’ll find online tools to help you get the information you need . You can utilize these online resources to help file and pay taxes, find information about your account, and get answers to tax questions.

Some key resources available are:

Create and use an online account to securely view important information needed to file your tax returns.

n Check outstanding balances.

n Set up an Online Payment Agreement .

n Manage communication preferences to go paperless for certain IRS notices, or to receive email notification

when the IRS sends a new digital notice.

Chat Bots were previously launched on the IRS.gov Payments

Start a conversation and Additional Information on Payment Plans web pages. The

bots provide self-help options to make one-time payments, answer frequently asked questions, and provide notice clarification, with an option to escalate to a live Automated Collection Services text chatter.

Text Chat allows the IRS to offer real-time chat assistance and enables assistors to exchange text messages, files, webpages, and other information, via secure messaging, to address inquiries. Use the “start a conversation” button, located on the bottom right of the page for these self-help options or to begin a chat with a live agent.

Voice Bots mean less time on hold for taxpayers. IRS voice bots enable taxpayers to authenticate their identity to establish payment plans, request a transcript and obtain information about their accounts, such as payoff details.

The Interactive Tax Assistant answers general tax law questions, including helping to determine if a type of income is taxable or if someone is eligible to claim certain credits and deductions.

Publication 5735 (Rev. 1-2026) Catalog Number 93772V Department of the Treasury Internal Revenue Service www.irs.gov