1040: U.S. Individual Income Tax Return (2024)

Who files this form

For tax year 2024, the filing rules apply to U.S. citizens, wherever they live, and resident aliens. They also apply to certain nonresident or dual-status aliens who elect to be taxed as residents.

For most people, a return is required when gross income is at least:

| Filing status | Age at the end of 2024 | Gross income |

| --- | --- | --- |

| Single | Under 65 | $14,600 |

| Single | 65 or older | $16,550 |

| Married filing jointly | Both spouses under 65 | $29,200 |

| Married filing jointly | One spouse 65 or older | $30,750 |

| Married filing jointly | Both spouses 65 or older | $32,300 |

| Married filing separately | Any age | $5 |

| Head of household | Under 65 | $21,900 |

| Head of household | 65 or older | $23,850 |

| Qualifying surviving spouse | Under 65 | $29,200 |

| Qualifying surviving spouse | 65 or older | $30,750 |

For this chart, someone born on January 1, 1960, is considered age 65 at the end of 2024. If you are filing jointly but did not live with your spouse at the end of 2024, or on the date your spouse died, you must file if your gross income was at least $5, regardless of age. See Publication 501 when filing for someone who died in 2024.

Different rules apply to dependents. If someone can claim you as a dependent, use Chart B in the instructions. Filing requirements depend on earned income, unearned income, age, blindness, and marital status.

Other situations can require a return even below the income limits. Chart C includes:

• Net earnings from self-employment of at least $400.
• Wages of $108.28 or more from a church or qualified church-controlled organization exempt from employer Social Security and Medicare taxes.
• Certain special taxes, such as alternative minimum tax or household employment taxes.
• Health savings account, Archer MSA, or Medicare Advantage MSA distributions received by you or your spouse if filing jointly.
• Advance premium tax credit payments for Marketplace coverage for you, your spouse, or a dependent.
• Certain income or tax liabilities under section 965.
• A new or used clean vehicle purchase where you transferred the credit to a registered dealer to reduce the purchase price.

Even if you are not required to file, you should file to get a refund of federal income tax withheld or to claim an eligible earned income credit, additional child tax credit, American opportunity credit, or premium tax credit.

When it's due

• April 15, 2025: File your tax year 2024 Form 1040 by this date. Filing late may result in interest and penalties.
• Extension request for tax year 2024: File Form 4868 no later than your return's due date to get an automatic 6-month filing extension. This does not extend the time to pay your tax.
• June 16, 2025: If you qualify for the automatic 2-month extension for certain U.S. citizens or resident aliens abroad and still cannot file, file Form 4868 by this date to get an additional 4 months to file your 2024 return. The additional extension does not extend the time to pay.

The automatic 2-month extension applies if, on the due date, you live and have your main place of business or post of duty outside the United States and Puerto Rico, or you are in military or naval service on duty outside those places. Include a statement showing that you qualify. Interest on unpaid tax runs from the original due date.

People serving in, or supporting, the U.S. Armed Forces in a designated combat zone or contingency operation may qualify to file later. See Publication 3.

What you'll need

Gather the information and forms that apply to your return:

• Personal and dependent information: Names, Social Security numbers or applicable ITINs, address, and dependents' relationships to you. Have any Identity Protection PINs the IRS sent you or your spouse.
• Income and withholding forms: Forms W-2 and applicable Forms 1099 and W-2G. The form directs you to attach Forms W-2, plus Forms W-2G and 1099-R if tax was withheld.
• Tax payment information: Your 2024 estimated tax payments and any amount applied from your 2023 return.
• Deduction and credit forms: Applicable schedules and forms, such as Schedule A for itemized deductions, Schedule 8812 for child-related credits, and Form 8863 for the American opportunity credit. Schedules 1 through 3 may be needed for additional income, adjustments, taxes, credits, or payments.
• Marketplace coverage: Use Form 1095-A to complete Form 8962 when claiming the premium tax credit or reconciling advance payments. Attach Form 8962, not Form 1095-A.
• Transferred clean vehicle credit: Attach Form 8936 and Schedule A (Form 8936) if you transferred the credit to a dealer to reduce the purchase price.
• Direct deposit information: Your bank routing number, account number, and whether the account is checking or savings.

How to file

File electronically

• Direct File: Eligible taxpayers can file online directly with the IRS for free. Visit IRS.gov/DirectFile to check eligibility.
• Free File: If you meet the adjusted gross income requirement, you may qualify for free preparation and e-filing. Visit IRS.gov/FreeFile.
• Free Fillable Forms: Available at any income level for people experienced in preparing their own returns. Visit IRS.gov/FreeFile.

If you e-file, do not also mail the return.

File by mail

Use the mailing-address chart at the end of the Form 1040 instructions. The supplied excerpt does not include that chart or a mailing address. The instructions say those addresses apply to returns filed in 2025 and direct you to IRS.gov/Form1040 for updates.

For an IRS-designated private delivery service, check IRS.gov/PDS and use the address information at IRS.gov/PDSStreetAddresses. Only the U.S. Postal Service can deliver to P.O. boxes.

Sign and keep a copy

Sign your return. Both spouses must sign a joint return. Keep a copy for your records. For payment options, visit IRS.gov/Payments.

Common mistakes

• Leaving the digital asset question blank. You must check either “Yes” or “No.”
• Using an incorrect or missing Social Security number. Check that names and SSNs on your return, Forms W-2, and Forms 1099 agree with your Social Security card. Errors can affect your tax, credits, or refund.
• Not reporting a name change to the Social Security Administration before filing. This can delay processing and refunds.
• Treating a filing extension as a payment extension. The automatic 6-month extension does not extend the time to pay. Unpaid tax may result in interest and penalties.
• Missing a spouse's signature on a joint return. Both spouses must sign.
• Including Form 1095-A with the return. Use it to prepare Form 8962, but do not include Form 1095-A.
• Using a private delivery service for a P.O. box. Only the U.S. Postal Service can deliver there.

Questions people ask

Can I use Form 1040-SR instead of Form 1040?

For tax year 2024, you may use Form 1040-SR if you were born before January 2, 1960. You can still use Form 1040.

Can we file jointly if only one spouse had income?

Yes. A married couple can file a joint return even if only one spouse had income. A joint return reports combined income and combined allowable expenses, and both spouses must sign.

Do I need to wait for Form 1095-C before filing?

No. You may rely on other information received from your employer. Form 1095-C may be relevant if you bought Marketplace coverage for 2024 and want to claim the premium tax credit.

Does simply holding a digital asset mean I must answer “Yes”?

Holding a digital asset in a wallet or account, by itself, generally does not require a “Yes” answer. Neither does transferring it between wallets or accounts you own or control, or purchasing digital assets with U.S. or other real currency. You must still answer the question.

Does checking the Presidential Election Campaign Fund box change my refund?

No. Checking the box directs $3 to the fund without changing your tax or refund. On a joint return, your spouse can also choose to direct $3 to the fund.

Official sources

• https://www.irs.gov/pub/irs-prior/i1040gi--2024.pdf
• https://www.irs.gov/pub/irs-prior/f1040--2024.pdf