1040: U.S. Individual Income Tax Return (2025)

Who files this form

For 2025, filing requirements generally depend on your filing status, age, income, and whether someone can claim you as a dependent. These rules apply to U.S. citizens wherever they live and to resident aliens.

Income thresholds for most people

File if your 2025 gross income was at least the amount below. Ages are measured at the end of 2025.

| Filing status | Age | Gross income |

|---|---|---:|

| Single | Under 65 | $15,750 |

| Single | 65 or older | $17,750 |

| Married filing jointly | Both under 65 | $31,500 |

| Married filing jointly | One spouse 65 or older | $33,100 |

| Married filing jointly | Both 65 or older | $34,700 |

| Married filing separately | Any age | $5 |

| Head of household | Under 65 | $23,625 |

| Head of household | 65 or older | $25,625 |

| Qualifying surviving spouse | Under 65 | $31,500 |

| Qualifying surviving spouse | 65 or older | $33,100 |

For the joint-return thresholds, if you did not live with your spouse at the end of 2025, or on the date your spouse died, you must file if your gross income was at least $5, regardless of age. Someone born on January 1, 1961, is treated as age 65 at the end of 2025. See Publication 501 for a spouse or taxpayer who died in 2025.

Gross income generally includes income that is not exempt from tax, including foreign-source income. Special rules apply to Social Security benefits. Do not reduce gross income by business or capital losses when checking the filing requirement.

Dependents and other filing requirements

If someone can claim you as a dependent, use Chart B in the instructions instead of the table above. Its rules depend on earned income, unearned income, age, blindness, and marital status.

You may have to file even below the income thresholds. Chart C lists situations including:

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

Most nonresident aliens and dual-status aliens have different requirements and may need Form 1040-NR. See Publication 519.

Even if you are not required to file, the instructions say you should file to recover federal income tax withheld or claim an eligible refundable credit.

When it's due

• April 15, 2026: The filing deadline for your 2025 Form 1040. Filing after this date may result in interest and penalties.
• Extension for your 2025 return: File Form 4868 by your return's due date to get an automatic six-month filing extension. This does not extend the time to pay your tax.
• June 15, 2026: If you qualify for the automatic two-month extension described below and still need more time, file Form 4868 by this date for an additional four months to file. That additional extension does not extend the time to pay.

The automatic two-month extension applies to U.S. citizens and resident aliens who, on the due date, live and have their main place of business or post of duty outside the United States and Puerto Rico, or are in military or naval service on duty outside those areas. 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 be able to file later. See Publication 3.

What you'll need

Have the following ready, as applicable:

• Personal and dependent information: Names, Social Security numbers or applicable ITINs, address, and the dependent details requested on the form. Enter Identity Protection PINs if the IRS sent them to you or your spouse.
• Income and withholding forms: Forms W-2 and relevant Forms 1099. The form says to attach Forms W-2, plus Forms W-2G and 1099-R if tax was withheld.
• Payment information: Your 2025 estimated tax payments and any amount applied from your 2024 return.
• Marketplace coverage forms: Use Form 1095-A to complete Form 8962 if you claim the premium tax credit or reconcile advance payments. Include Form 8962 with your return, not Form 1095-A.
• Digital asset records: Form 1099-DA, if received. If your broker did not report your basis, use your own books and records to determine it.
• Applicable schedules and credit forms: These may include Schedule A for itemized deductions, Schedules 1 through 3, Schedule 1-A for the new deductions, Schedule 8812 for child-related credits, Form 8863 for the American opportunity credit, and Form 8839 for adoption credits.
• Direct deposit details: Routing number, account number, and whether the account is checking or savings.

How to file

E-file

You can file electronically. The instructions point to IRS.gov/FreeFile for free preparation and e-filing. If you e-file your return, you do not need to mail it.

Mail

You can mail your return instead. The instructions direct you to the mailing-address chart at the end of the full instructions. That chart is not included in the supplied text, so no specific mailing address is available here. Check IRS.gov/Form1040 for updates.

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

Finish your return

Sign and date the return. Both spouses must sign a joint return. Keep a copy for your records.

For payment options, visit IRS.gov/Payments. The IRS recommends paying electronically whenever possible.

Common mistakes

• Treating a filing extension as a payment extension. The automatic six-month extension does not extend the time to pay. Unpaid tax can lead to interest and penalties.
• Leaving the digital asset question blank. You must check “Yes” or “No,” whether or not you received Form 1099-DA.
• Using a name or SSN that does not match your Social Security card. Check Form 1040 and your Forms W-2 and 1099. Mismatches can affect deductions, credits, or your refund. Report name changes to the Social Security Administration before filing.
• Sending the wrong Marketplace document. Include Form 8962 when required, but do not include Form 1095-A.
• Missing a spouse's signature. Both spouses must sign a joint return.
• Using a private delivery service for a P.O. box. Only the U.S. Postal Service can deliver there.
• Skipping the deceased-taxpayer information. When filing for someone who died before filing a 2025 return, check the applicable “Deceased” box and enter the date of death. Missing information may delay processing.

Questions people ask

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

Yes, if you were born before January 2, 1961. You can still use Form 1040.

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

No. The instructions say you can rely on other information from your employer. Information about the employer's coverage offer may matter if you bought Marketplace coverage for 2025 and want to claim the premium tax credit.

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

Generally, no. Holding a digital asset, moving it between wallets or accounts you own or control, or buying it with U.S. or other real currency alone generally does not require a “Yes” answer. You must still answer the question.

Can I claim the new Schedule 1-A deductions if I take the standard deduction?

Yes, if you are eligible. The deductions for qualified tips, qualified overtime, qualified vehicle loan interest, and the enhanced deduction for seniors are available to eligible taxpayers who take the standard deduction or itemize.

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

No. Choosing to direct $3 to the fund does not change 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--2025.pdf
• https://www.irs.gov/pub/irs-prior/f1040--2025.pdf