Federal housing law
0225 Publ 5949 (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/p5949.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
HELPFUL TIPS¶
Get your documents ready¶
Social Security number or individual tax ID number (ITIN) for you and anyone else on your return
Retrieve your identity protection (IP PIN) for the calendar year
Your current address — notify IRS if you changed your address
Check for account and routing numbers to direct deposit your refund to your bank, prepaid debit card or mobile app
Sign-in to IRS Direct File securely¶
IRS Direct File uses ID.me to secure your information and prevent fraud .
If you already have an ID.me account, you can use it for Direct File.
If you don’t have an ID.me account, you’ll need to create one. From Direct File, you’ll be taken to ID.me to create your account and verify your identity.
Find out more about IRS Direct File¶
Stay connected with the IRS¶
Subscribe to the IRS Direct File newsletter
Download the IRS2Go mobile app
Watch IRS YouTube videos
Follow the IRS’ official social media accounts on X, Facebook, LinkedIn and Instagram
Publication 5949 (Rev. 2-2025) Catalog Number 94753Y Department of the Treasury Internal Revenue Service www.irs.gov