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Federal Tax Filing (IRS 1040)
File your federal income tax return (Form 1040) with the IRS: confirm your filing requirement, collect W-2s and 1099s, claim the right deductions and credits, e-file, pay any balance and track your refund.
- United States
- ~15 days
- 9 steps
- 6 documents
Curated by Raaya · Last reviewed Oct 2026
Steps
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Confirm your deadline and how you will file
1 dayMost U.S. citizens and residents with income above the standard deduction must file Form 1040 (Form 1040-SR is an optional version for people 65 and older). You may also want to file even if not required, to get back withheld tax or claim refundable credits such as the Earned Income Tax Credit.
Returns for tax year 2026 are due April 15, 2027. If you need more time, Form 4868 gives an automatic six-month extension to file (to October 15), but not more time to pay.
Decide how you will file. IRS Free File offers free guided software from partner companies for people under an income limit ($89,000 AGI in the 2026 filing season; check irs.gov for the current figure), and Free File Fillable Forms for anyone. IRS Direct File is not available. Free in-person help is offered through VITA and TCE sites for qualifying taxpayers.
Tip: Start from the Free File page on irs.gov rather than a search ad, so you land on the free version of a partner's software.
- Online
- irs.gov
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Collect W-2s, 1099s and other tax forms
5 daysGather every document that reports income, deductions or payments for the year. Employers must send Form W-2 by January 31; banks, brokers, clients and payment apps send the 1099 series (1099-INT, 1099-DIV, 1099-B, 1099-NEC, 1099-K, 1099-R, 1099-G for unemployment) from late January to mid-February.
Also collect Form 1098 for mortgage interest, 1098-T for tuition and 1098-E for student loan interest, Form 1095-A if anyone in your household had Marketplace health insurance, records of estimated tax payments, and receipts for any deductions you plan to itemize such as charitable gifts, state and local taxes and medical costs.
You need a Social Security number or ITIN for yourself, your spouse and each dependent, plus last year's return for reference.
Tip: If a W-2 or 1099 is missing or wrong by mid-February, ask the issuer for a corrected form before filing; the IRS gets a copy and will flag a mismatch.
Form W-2, Wage and Tax Statement (and final pay stub)Form 1099 series (interest, dividends, brokerage, freelance, 1099-K, retirement)Form 1098 series (mortgage interest, 1098-T tuition, 1098-E student loan interest)Form 1095-A, Health Insurance Marketplace StatementSocial Security card or ITIN letter (you, spouse, dependents) -
Check your IRS Online Account
1 dayYour IRS Online Account shows your prior-year adjusted gross income (often used to verify your identity when e-filing), estimated tax payments the IRS has on record, any balance owed and notices sent to you. Through Get Transcript you can also download a wage and income transcript listing the W-2 and 1099 data reported to the IRS under your SSN, usually available for the prior year from late spring.
Creating an account requires identity verification through the IRS sign-in partner, so allow time for that the first time.
If you received a letter offering an Identity Protection PIN or you were a victim of identity theft, retrieve your IP PIN here as well; a return filed without a required IP PIN will be rejected.
Tip: Compare the estimated payments on your account with your own records before entering them on Form 1040; a wrong total is a common cause of refund delays.
- Online
- irs.gov
Federal income tax return (Form 1040) -
Review deductions and credits
2 daysDecide between the standard deduction and itemizing, and check which credits apply. For tax year 2026 the standard deduction is $16,100 for single or married filing separately, $32,200 for married filing jointly and $24,150 for head of household. Itemize on Schedule A only if your deductible expenses are larger.
Starting with 2025 returns, new deductions are claimed on Schedule 1-A whether or not you itemize: qualified tips, qualified overtime pay, interest on a loan for a new personal vehicle bought after 2024, and an extra deduction for taxpayers 65 and older. Each has eligibility rules and income phase-outs explained on irs.gov.
Use the checklist below so nothing is missed.
Tip: Choose your filing status carefully; head of household gives a larger deduction and better rates than single, but requires a qualifying person and paying more than half the cost of keeping up the home.
- Confirm filing status and that every dependent meets the qualifying child or relative tests
- Compare standard deduction with Schedule A itemized total (mortgage interest, state and local taxes, charity, medical)
- Check Schedule 1-A deductions: tips, overtime, new-vehicle loan interest, age 65+ deduction
- Check credits: Child Tax Credit, Earned Income Tax Credit, education credits, saver's credit
- Reconcile Marketplace premium tax credit with Form 1095-A on Form 8962
- Total IRA and HSA contributions made for the year
- Enter bank routing and account numbers for direct deposit or debit
Form W-2, Wage and Tax Statement (and final pay stub)Form 1098 series (mortgage interest, 1098-T tuition, 1098-E student loan interest)Form 1095-A, Health Insurance Marketplace Statement -
Meet a tax preparer or VITA volunteer (optional)
1 dayIf your return is complex (self-employment, rental property, stock sales, a move between states) or you simply want help, book a meeting before the spring rush.
Free options: VITA (Volunteer Income Tax Assistance) helps people with moderate incomes, people with disabilities and those with limited English; TCE (Tax Counseling for the Elderly) focuses on people 60 and older. Find sites on irs.gov from late January.
Paid options: CPAs, enrolled agents and attorneys can represent you before the IRS. Every paid preparer must have a Preparer Tax Identification Number (PTIN) and sign the return. Fees vary with complexity, so ask for the price up front.
Tip: Avoid preparers who base their fee on the size of your refund or ask you to sign a blank or incomplete return; you remain responsible for everything on it.
- Where
- VITA/TCE site or credentialed tax preparer (CPA, EA or attorney) · Bring photo ID, Social Security cards or ITIN letters for everyone on the return, all W-2s, 1099s, 1098s and 1095-A, last year's return, and bank details for direct deposit.
Social Security card or ITIN letter (you, spouse, dependents)Federal income tax return (Form 1040) -
Prepare and e-file Form 1040
2 daysComplete Form 1040 with any schedules you need (Schedule 1 for additional income, Schedule 1-A for the new deductions, Schedule A to itemize, Schedule C for self-employment, Schedule SE for self-employment tax, Schedule D for capital gains). Review names and SSNs against Social Security cards; a mismatch causes rejections.
E-file is the fastest and most accurate method. Within about 24 to 48 hours you should get an acceptance or rejection message from your software or preparer. If it is rejected, fix the stated error (often a prior-year AGI or a dependent already claimed) and resubmit.
Most states with an income tax require a separate state return; most software can file both together.
Tip: Choose direct deposit for any refund. The IRS is phasing out paper refund checks, and paper returns take several weeks longer to process.
- Online
- irs.gov
Form W-2, Wage and Tax Statement (and final pay stub)Form 1099 series (interest, dividends, brokerage, freelance, 1099-K, retirement)Social Security card or ITIN letter (you, spouse, dependents)Federal income tax return (Form 1040) -
Pay any balance due by the April deadline
1 dayIf your return shows tax owed, pay it by the original due date (April 15, 2027 for tax year 2026) even if you filed an extension. Interest and a late-payment penalty apply to unpaid tax from that date.
Free payment methods include IRS Direct Pay from a bank account, payment through your IRS Online Account, EFTPS, or an electronic funds withdrawal scheduled when you e-file. Card payments go through IRS-approved processors that charge a fee.
If you cannot pay in full, file on time anyway and request a payment plan online at irs.gov; the failure-to-file penalty is much larger than the failure-to-pay penalty.
Tip: Keep the confirmation number from every payment, and if you owe each year, adjust your Form W-4 with your employer or start quarterly estimated payments.
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Track your refund
1 dayUse Where's My Refund on irs.gov or the IRS2Go app to follow your refund. Status is usually available within 24 hours after an e-filed return is accepted, or about four weeks after mailing a paper return. You need your SSN or ITIN, filing status and the exact refund amount.
The IRS issues most refunds for e-filed returns with direct deposit in less than 21 days. By law, refunds that include the Earned Income Tax Credit or Additional Child Tax Credit cannot be released before mid-February.
If the IRS changes your refund or needs to verify your identity, it will mail a letter; respond only through the methods stated in that letter.
Tip: The IRS does not start contact by email, text or social media. Ignore messages claiming to be about your refund and check status only on irs.gov.
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Store records and plan for next year
1 dayOnce the return is accepted and any balance paid, file away a complete copy and plan ahead.
The IRS generally has three years from the filing date to audit a return, longer in some cases, so keep returns and supporting records at least that long, and records for property or investments until three years after you sell them.
If you later find an error or a missing form, file an amended return on Form 1040-X; it can be e-filed for recent years.
Tip: If you owed a large amount or got a very large refund, use the IRS Tax Withholding Estimator and give your employer a new Form W-4 so next year's withholding is closer to your actual tax.
- Save a PDF of the filed return and the e-file acceptance confirmation
- Store W-2s, 1099s, receipts and payment confirmations for at least three years
- Check that the state return was also accepted
- Run the IRS Tax Withholding Estimator and update Form W-4 if needed
- Diary quarterly estimated tax dates if you have self-employment or investment income
- Update your address with the IRS on Form 8822 if you move
Documents you'll need
| Form W-2, Wage and Tax Statement (and final pay stub) | Employers must furnish Form W-2 by January 31 for the prior year. Use your final pay stub to check the totals and keep it with the return. |
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| Form 1099 series (interest, dividends, brokerage, freelance, 1099-K, retirement) | Issued by banks, brokers, clients and payment platforms, usually by January 31 or mid-February. All income must be reported even if no 1099 arrives. |
| Form 1098 series (mortgage interest, 1098-T tuition, 1098-E student loan interest) | Sent by your lender, school or loan servicer. Needed to itemize mortgage interest and to claim education credits or the student loan interest deduction. |
| Form 1095-A, Health Insurance Marketplace Statement | Required if anyone on your return had Marketplace coverage; used on Form 8962 to reconcile the premium tax credit. Download it from your HealthCare.gov or state exchange account. |
| Social Security card or ITIN letter (you, spouse, dependents) | Names and numbers on the return must match Social Security records exactly. People not eligible for an SSN apply for an ITIN on Form W-7. |
| Federal income tax return (Form 1040) | Last year's return gives your prior-year AGI and carryovers. Keep a full copy of the return you file for at least three years. |
Official sources
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General guidance, not legal, tax or immigration advice. Rules change; confirm with the official source before you act.