US TAX FILING GUIDE

How to File Your Federal Income Tax Return

Filing your federal income tax return can feel complicated when you are unsure which documents you need, which filing status applies to you, or how deductions and credits affect your return. This guide walks through the main steps of tax filing in a simple, practical way.

✓ Prepare your documents
✓ Choose a filing method
✓ Review deductions and credits
TAX FILING PROCESS
STEP BY STEP

A clearer way to approach tax filing

Work through the process in order so you know what to prepare before submitting your return.

01 Check whether you need to file
02 Gather income and tax documents
03 Review deductions and credits
04 Complete and submit your return
05 Track your refund or payment
BEFORE YOU START

Do You Need to File a Federal Tax Return?

Whether you need to file a federal income tax return depends on factors such as your income, filing status, age and the type of income you received. Certain situations can also create a filing requirement even when your income is relatively low.

For example, self-employment income can create a filing requirement, and some taxpayers may want to file even when they are not required to do so. Filing may allow an eligible taxpayer to claim a refundable tax credit, receive a refund of federal income tax withheld from paychecks, or apply estimated tax payments made during the year.

The IRS recommends checking your individual filing requirements rather than relying only on a general income threshold. Your circumstances, including whether someone can claim you as a dependent, can change the rules that apply to your return.

Why filing can still be worthwhile

You may want to file even when you are not required to. A refund may be available if federal income tax was withheld from your wages, you qualify for certain refundable credits, or you made estimated tax payments during the year.

Preparing documents for federal tax filing
GET ORGANIZED FIRST Good preparation can make tax filing much easier.
DOCUMENTS TO PREPARE

Gather Your Tax Documents Before You File

Having your records ready before you begin can reduce errors and make the filing process more efficient. The documents you need depend on your income, investments, family situation, deductions and other financial activity during the tax year.

Start by gathering income documents and then collect records that support deductions, credits and other information you plan to report. Keep copies of the documents and information used to prepare your return for your records.

Income Records

Gather wage statements, self-employment records, investment income information and other applicable income documents.

Deduction Records

Keep documentation for eligible expenses and deductions you intend to claim on your federal return.

Credit Information

Review information needed for tax credits that may apply to your household, education, children or other circumstances.

Previous Tax Records

Keep your previous return and relevant tax records nearby because they can help with information carried forward into the new return.

CHOOSE HOW TO FILE

Ways to File Your Federal Tax Return

The best filing method depends on your tax situation, comfort level and whether you want help preparing your return.

01

Tax Software

Tax preparation software can guide you through questions, calculations and electronic filing.

02

IRS Free File

Eligible taxpayers can use IRS Free File options to prepare and submit their federal return online.

03

Tax Professional

A qualified tax professional can be useful when your return involves more complicated income or tax situations.

04

Paper Filing

You can also file a paper federal return using the appropriate IRS forms and mailing instructions.

STEP BY STEP

How to File Your Federal Income Tax Return

1. Confirm Your Filing Requirements

Start by determining whether you are required to file a federal income tax return. Your income, filing status, age, dependency status and certain types of income can affect the answer.

2. Determine Your Filing Status

Your filing status affects how your federal income tax return is calculated and can influence deductions, credits and other tax rules. Common filing statuses include single, married filing jointly, married filing separately, head of household and qualifying surviving spouse.

3. Gather Income Information

Collect the documents needed to report your income accurately. This can include wage statements, retirement income, investment income, self-employment income and other applicable sources.

4. Review Deductions and Tax Credits

After identifying your income, review deductions and tax credits that may apply to you. Deductions generally reduce taxable income, while tax credits can directly reduce the amount of tax owed. Some credits may be refundable depending on the applicable rules.

5. Complete Your Federal Return

Most individual taxpayers use Form 1040 or, when applicable, Form 1040-SR. Additional schedules and forms may be required depending on your income, deductions, credits and other circumstances.

6. Review Everything Before Submitting

Check names, Social Security numbers or other taxpayer identification information, bank details, income amounts and supporting information before submitting your return. Carefully reviewing the return can help catch avoidable mistakes.

7. File and Pay Any Tax Due

If you owe federal income tax, filing the return does not remove the requirement to pay the balance by the applicable deadline. The IRS notes that an extension gives additional time to file, not additional time to pay.

FILING DEADLINE

Know When Your Federal Tax Return Is Due

For most calendar-year individual taxpayers, the federal deadline for the 2025 tax return is April 15, 2026. This is also the deadline for paying federal income tax due for that return.

If you cannot complete your return by the filing deadline, you can generally request an automatic six-month extension. For the 2025 return, an approved extension generally moves the filing deadline to October 15, 2026.

An extension does not give you additional time to pay taxes you owe. If you expect to have a balance due, estimate the amount and pay it by the original deadline to help reduce potential penalties and interest.

Important distinction

An extension gives you more time to submit the return. It does not extend the deadline for paying federal taxes that are due.

Planning a federal tax return and filing deadline
PLAN AHEAD Keep your tax deadline and payment obligations in view.
AFTER YOU FILE

What Happens After You Submit Your Return?

Filing your tax return is not necessarily the end of the process. Keep your records and monitor the status of your return or any balance due.

TAX FILING FAQ

Common Questions About Filing Taxes

Here are straightforward answers to some common questions about filing a federal income tax return in the United States.

For most calendar-year taxpayers, the deadline for the 2025 federal income tax return is April 15, 2026. Different deadlines can apply to taxpayers with special circumstances, fiscal tax years, disaster relief or certain overseas situations.

Generally, eligible individual taxpayers can request an automatic six-month extension. For a 2025 federal return, this generally extends the filing deadline to October 15, 2026.

No. An extension provides additional time to file the return, but taxes owed are generally still due by the original payment deadline. Paying late can result in penalties and interest.

Most individual taxpayers use Form 1040. Form 1040-SR is an optional alternative for taxpayers age 65 or older. Depending on your circumstances, additional schedules or forms may also be required.

Electronic filing can make the filing process faster and can help reduce common calculation and data-entry errors because tax software can perform calculations and identify some missing information.

You may still benefit from filing. For example, you could be eligible for a refundable tax credit or a refund of federal income tax withheld from your paycheck.

File your return on time and pay as much as you can by the deadline. The IRS provides payment options for taxpayers who cannot pay the full balance immediately. Penalties and interest may continue until the balance is paid.

GROWTHSMARTLY TAX RESOURCES

Make Tax Filing Easier by Understanding the Process First

Explore GrowthSmartly's tax guides to understand income taxes, deductions, credits, tax brackets, withholding and other important parts of the U.S. tax system.

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