Federal housing law
0225 Publ 5917 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5917.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
IRS Direct File | What you need to know¶
YES |
NO |
|
|---|---|---|
| Residency | U.S. citizen orU.S. residentwho’s lived in an eligible state for all of 2024 |
• U.S. citizen whoworks abroad or has income earned in foreign countries • Non-resident aliens • Dual status individual |
| State | Alaska, Arizona, California, Connecticut, Florida, Idaho, Illinois, Kansas, Maine, Maryland, Massachusetts, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Washington state, Wisconsin, and Wyoming |
Alabama, Arkansas, Colorado, Delaware, Georgia, Hawaii, Indiana, Iowa, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, the District of Columbia or a U.S. territory |
| Income type |
• Wages from employers (Form W-2) • Social Security benefts (Form SSA-1099) • Unemployment compensation (Form 1099-G) • Interest income (Form 1099-INT) • Pension and retirement plan income (Form 1099- R) • Distributions for qualifed medical expenses from Health Savings Accounts (Form 1099-SA) • Alaska Permanent Fund Dividend for Alaska residents |
• Gig economy(Form 1099-K) • Non-employee compensation (Forms 1099-MISC or NEC) • Individual Retirement Account distributions (Form 1099-R) • Dividends(Form 1099 DIV) • Business income • Capital gains • Rental income • Self-employment income |
| Credits | • Earned Income Tax Credit • Child Tax Credit • Credit for Other Dependents • Child and Dependent Care Credit • Premium Tax Credit (1095A, Marketplace) • Retirement Savings Contribution (Saver’s) Credit • Credit for the Elderly or the Disabled |
• Clean vehicle and energy credits • Foreign tax credit • Higher education credits • Adoption credit |
| Deductions | • Standard deduction • Educator expense deduction • Student loan interest deduction • Health Savings Account contribution |
Itemized deductions including • Donations to charity • Gains from sale of your home • Gambling losses • Home mortgage interest • Income, sales, real estate and personal property taxes • Losses fromdisasters and theft • Medical and dental expenses over 7.5% of your adjusted gross income |
Publication 5917 ( Rev. 2-2025) Catalog Number 94628M Department of the Treasury Internal Revenue Service www.irs.gov