IRS alert: how to correctly file a federal tax return in the United States

Every year, more than 150 million individual income tax returns are filed with the Internal Revenue Service (IRS). For taxpayers who are required to file, careful preparation and compliance with federal tax deadlines can help prevent failure-to-file penalties, interest charges and delays in receiving a refund.

The IRS provides official guidance on how to determine whether you need to file, gather the necessary documents, complete your return and submit any payment due.

Step 1: Gathering the required tax documents

The IRS recommends that taxpayers gather the documents needed to accurately report their income, tax withholdings, deductions and credits before preparing a return.

Common documents include:

• Form W-2: Employers use this form to report wages, salaries and other compensation, along with federal income tax, Social Security and Medicare taxes withheld.
• Form 1099 series: These information returns report different types of income. For example, Form 1099-NEC generally reports nonemployee compensation, while Forms 1099-INT and 1099-DIV report interest and dividends.
• Taxpayer Identification Number: Taxpayers need a Taxpayer Identification Number (TIN) to file a federal income tax return. For individuals, this can generally be an SSN or ITIN, depending on their circumstances.
• Records for credits and deductions: Supporting documentation can include Form 1098-T for certain education expenses, Form 1098 for mortgage interest, Form 1095-A for Marketplace health insurance coverage and records of eligible child or dependent care expenses.

Taxpayers should retain records that support the income, deductions and credits reported on their federal tax return.

Step 2: Choosing an official IRS filing method

The IRS offers several ways to file a federal tax return. Electronic filing can make the process faster and includes built-in checks that can help identify certain errors before a return is submitted.

• IRS Free File — Guided Tax Software: For the 2025 tax year, taxpayers with an Adjusted Gross Income (AGI) of $89,000 or less can use IRS Free File’s guided tax software through participating providers at no cost.
• Free File Fillable Forms: These electronic versions of federal tax forms are available to taxpayers regardless of income who are comfortable preparing their own returns.
• Volunteer Tax Programs — VITA and TCE: IRS-supported volunteer programs provide free basic tax-return preparation to qualified taxpayers. VITA generally assists eligible taxpayers with low-to-moderate incomes, people with disabilities and those who need language assistance. TCE primarily serves taxpayers who are 60 or older.
• Paper filing: Taxpayers can complete and mail a paper Form 1040, although paper returns generally take considerably longer to process than electronically filed returns.

The IRS states that taxpayers who file electronically and choose direct deposit generally receive refunds faster than those who file paper returns.

One option is no longer on the table this year: the IRS ended its Direct File program in late 2025, and it did not return for the 2026 filing season. Taxpayers who previously used it must now turn to IRS Free File, Free File Fillable Forms, the VITA and TCE volunteer programs, or a commercial preparer.

Step 3: Selecting a filing status and tax deductions

When completing Form 1040, taxpayers must select the filing status that applies to their circumstances. The IRS recognizes five filing statuses:

1. Single
2. Married filing jointly
3. Married filing separately
4. Head of household
5. Qualifying surviving spouse

Filing status can affect whether a person must file a return, the amount of tax owed, eligibility for certain credits and deductions, and the available standard deduction.

Taxpayers generally choose between the standard deduction and itemized deductions on Schedule A, when eligible.

The standard deduction is a fixed amount that varies according to filing status and is adjusted periodically.

For the 2025 tax year, the basic standard deduction is:

• $15,750 for Single and Married Filing Separately taxpayers.
• $23,625 for Head of Household taxpayers.
• $31,500 for Married Filing Jointly and Qualifying Surviving Spouse taxpayers.

Taxpayers who itemize may claim eligible expenses, which can include certain state and local taxes, qualified medical expenses, charitable contributions and mortgage interest, subject to applicable IRS rules and limitations.

Step 4: Electronic signature and authentication

When taxpayers prepare and file their federal return electronically themselves, they must sign and validate the electronic return.

Under the Self-Select PIN method, taxpayers generally authenticate the return using their prior-year Adjusted Gross Income (AGI) or their prior-year Self-Select PIN. If the taxpayer has an Identity Protection PIN (IP PIN), the six-digit number must be entered when required and can serve to verify the taxpayer’s identity instead of the prior-year AGI or Self-Select PIN.

Taxpayers filing electronically through a tax professional may use a Self-Select PIN or Practitioner PIN, depending on the filing method.

Certain errors involving the required authentication or identifying information can cause an electronically filed return to be rejected. In those cases, the taxpayer may need to correct the information and resubmit the return.

Step 5: Refunds, payments and extensions

• Tax refunds: Taxpayers who paid or had more tax withheld than their final tax liability may be entitled to a refund. The IRS states that direct deposit is the fastest way to receive a refund. Most refunds are issued within 21 days when taxpayers electronically file a complete and accurate return and choose direct deposit, although some returns require additional review and can take longer.
• Tax owed: If tax withholdings and estimated payments do not cover the taxpayer’s final liability, the remaining balance is generally due by the applicable federal tax deadline. The IRS offers payment options including IRS Direct Pay and the Electronic Federal Tax Payment System (EFTPS).
• Requesting an extension: Taxpayers who need additional time can request an automatic six-month extension to file. For 2025 federal returns, taxpayers who received the extension generally have until October 15, 2026, to submit their return. Form 4868 can be filed electronically or by mail.

The IRS makes clear that an extension provides additional time to file, not additional time to pay. Any tax owed generally remained due by April 15, 2026, and taxpayers who did not pay by that deadline may face penalties and interest.