How to File Taxes

Taxes are one of the few certainties of life, but filing them doesn’t have to feel overwhelming. Understanding how the process works can help you avoid mistakes, reduce stress, and make more informed financial decisions.

Between changing rules, multiple filing options, and a long list of IRS forms, it’s easy to feel unsure about where to start. This guide walks through the basics of filing income taxes, including key deadlines, filing statuses, deductions, and credits, so you can file accurately and with confidence.

Key tax filing deadlines

• When is tax season for 2025 income? - The IRS officially opened the 2026 tax filing season for income earned in 2025 on January 26, 2026.
• When can you file taxes? - You can begin filing your 2025 federal tax return starting January 26, 2026.
• When is the last day to file taxes? - For most taxpayers, the federal tax filing deadline is April 15, 2026.

Finding the best tax professional

You don’t need to be wealthy or own a business to benefit from working with a tax professional. For many people, filing taxes can feel stressful or complicated, especially if income, deductions, or life changes aren’t straightforward.

A good place to start is with referrals. Friends, family members, or coworkers who have dealt with similar tax situations can often point you to a professional they trust. You can also look up reviews online or explore free or low-cost tax assistance options available through community programs and nonprofits.

If you choose a retail tax preparation service, ask about the credentials of the person preparing your return. Common types of tax professionals include:

• Enrolled agents (EAs): Tax specialists who are federally licensed and authorized to represent taxpayers before the IRS. They are often well-suited for complex tax situations.
• Certified public accountants (CPAs): Licensed professionals with broad accounting expertise who also prepare and review tax returns.
• Tax attorneys: Best for highly complex matters, such as real estate transactions, business disputes, or legal tax issues.

Choosing the right professional depends on your specific needs, but credentials and experience matter.

Five key questions to answer before you file taxes

As W-2s and 1099s arrive, many people start deciding how they want to file their taxes. Some choose to file on their own to save money, while others look for help once questions come up.

Common sticking points include choosing the correct filing status, understanding tax brackets, and knowing which deductions or credits may apply. The questions below are designed to help you think through those decisions before you file.

What filing status should I choose?

Choosing the correct filing status is an important step when preparing your taxes, as it affects your tax rate, standard deduction, and eligibility for certain credits.

At first glance, filing status may seem straightforward, but some situations are less clear. Unmarried taxpayers may qualify for head of household, while married couples must decide whether filing jointly or separately makes the most sense.

Filing status	Who is it for
Head of household	Unmarried taxpayers who pay more than half the cost of maintaining a home and support a qualifying dependent, such as a child, parent, sibling, or in-law. Children generally must be under age 19, or under age 24 if they are full-time students.
Married filing separately	Married individuals who choose to file separate returns. This may apply during a divorce, when spouses want to keep tax liability separate, or when one spouse has unresolved tax issues.
Married filing jointly	Most married couples choose this option. You can file a joint return even if one spouse had no income or deductions. If a spouse dies during the tax year, a joint return can still be filed for that year.
Qualified widow or widower	Taxpayers who have lost a spouse and are supporting a dependent child at home. This status is generally available for up to two years following the year of death.
Single	Unmarried taxpayers who do not qualify for any other filing status.

If you’re unsure which filing status applies to you, the IRS Interactive Tax Assistant can help you determine the correct option.

What tax bracket am I in?

Federal income taxes are calculated using seven marginal tax brackets, which vary based on your filing status and taxable income.

Your tax bracket is determined by your taxable income, not your total income. Taxable income is what remains after deductions are subtracted from your adjusted gross income (AGI). Because the U.S. tax system is progressive, different portions of your income are taxed at different rates.

Each year, the IRS adjusts tax brackets to account for inflation. These adjustments are designed to prevent taxpayers from moving into higher tax brackets solely because of cost-of-living increases.

2025 Federal Income Tax Brackets

*Taxable income for Tax Year 2025 (filed in 2026)

Tax Rate	Single Filers	Married Individuals Filing Jointly	Married Individuals Filing Separately	Heads of Households
10%	$0 – $11,925	$0 – $23,850	$0 – $11,925	$0 – $17,000
12%	$11,926 – $48,475	$23,851 – $96,950	$11,926 – $48,475	$17,001 – $64,850
22%	$48,476 – $103,350	$96,951 – $206,701	$48,476 – $103,350	$64,851 – $103,350
24%	$103,351 – $197,300	$206,701 – $394,600	$103,351 – $197,300	$103,351 – $197,300
32%	$197,301 – $250,525	$394,601 – $501,050	$197,301 – $250,525	$197,301 – $250,500
35%	$250,526 – $626,350	$501,051 – $751,600	$250,526 – $375,800	$250,501 – $626,350
37%	$626,351 or more	$751,601 or more	$609,351 or more	$609,351 or more

Source: Internal Revenue Service

Want a quick estimate of where you fall?

Use our income tax calculator to estimate your federal and state taxes based on your income and filing status.

What tax deductions can I claim?

When filing your taxes, you generally choose between taking the standard deduction or itemizing your deductions. The option that results in the lower tax bill is usually the better choice.

Standard deduction

The standard deduction is a fixed dollar amount based on your filing status, such as single, married filing jointly, or head of household. Many taxpayers choose this option because it’s simpler and requires less documentation.

There are a few situations that can affect your standard deduction:

• If someone else claims you as a dependent, your standard deduction may be limited
• If you are married filing separately and your spouse itemizes deductions, you may not be able to take the standard deduction
• In certain federally declared disaster situations, the standard deduction may be increased

Itemized deductions

Itemizing deductions requires listing eligible expenses individually rather than taking one fixed amount. This option makes sense if your total itemized deductions exceed the standard deduction for your filing status.

If you file on your own, you may want to compare both options before submitting your return. If you use tax software, it will typically calculate both and select the option that results in the lowest tax liability.

Common itemized deductions include:

• State and local taxes (limited to $10,000)
• Home mortgage interest
• Real estate property taxes
• Personal property taxes
• Casualty and theft losses
• Certain work-related expenses
• Qualified medical expenses
• Charitable contributions

What tax credits may be available?

Tax credits can reduce your tax bill dollar for dollar and, in some cases, may increase your refund. Which credits you qualify for depends on your income, family situation, and other factors.

Some commonly claimed tax credits include:

• Child Tax Credit and Additional Child Tax Credit (ACTC) for taxpayers with qualifying children
• Education credits for eligible students and education expenses
• Credits for older adults or individuals with disabilities, depending on income and circumstances
• Earned Income Tax Credit (EITC) for qualifying low- to moderate-income workers

It’s important to note that refunds involving the ACTC or EITC may be delayed if you file early. Under federal law, the IRS cannot issue refunds that include these credits until mid-to-late February, even if your return is filed sooner.

If you’re unsure which tax credits you may qualify for, reviewing eligibility requirements carefully or using tax software can help ensure you don’t miss out on credits you’re entitled to claim.

What are my tax exemptions?

Personal tax exemptions remain eliminated under current federal tax law. For Tax Year 2025 (filed in 2026), the personal exemption amount is still $0, as established by the Tax Cuts and Jobs Act.

That means you won’t need to calculate or claim personal exemptions on your return — but you also won’t receive a deduction for them.

Determining Adjusted Gross Income (AGI)

Adjusted gross income (AGI) is an important number on your tax return. It represents your total income minus certain allowable adjustments, and it is used to determine eligibility for many deductions and tax credits.

To calculate AGI, you start with your gross income, which may include:

• Wages and salaries
• Business or self-employment income
• Interest and dividends
• Capital gains
• Retirement distributions
• Other taxable income

From there, you subtract eligible adjustments to income, which may include:

• Student loan interest
• Certain retirement contributions
• Health insurance premiums for qualifying self-employed individuals
• Other IRS-approved adjustments

Example

Dorothea earned $50,000 in wages last year. After subtracting eligible adjustments to income, her adjusted gross income came out to $49,000.

Self-employed example

Sophia is self-employed and reported $45,000 in income on her 1099 forms. She offered clients $1,000 in total discounts, which reduced her gross receipts, and paid $4,000 in qualifying health insurance premiums. After adjustments, her AGI was $40,000.

If you file your taxes using online software or work with a tax professional, your AGI will be calculated automatically as part of the filing process.

After you file taxes

Once your tax return is filed, it’s natural to feel some relief. However, filing isn’t always the final step. There are a few things you may want to monitor or follow up on after submitting your return.

Taking a little time to stay organized can help you track your refund, address any issues quickly, and make informed decisions if you owe taxes or receive money back.

Getting a tax refund

After filing your taxes, it’s common to wonder when your refund will arrive. According to the IRS, most refunds are issued within 21 days of filing, though timing can vary.

Filing electronically and choosing direct deposit is usually the fastest option. Some refunds may arrive sooner, but delays can happen for several reasons, including errors, additional review, or certain credits claimed on the return. When your refund does arrive, it’s a good idea to use it thoughtfully, especially if you have outstanding financial priorities.

Filing Method	When you can check your status	When to expect your tax refund
e-file	Within 24 hours	Usually within 21 days
File by mail	About 4 weeks	Typically 6-8 weeks

Owing taxes

If you owe taxes, it’s still important to file your return on time — even if you can’t afford to pay the full amount right away. The penalty for failing to file is significantly higher than the penalty for failing to pay.

Once you file and determine that you owe taxes, paying by the deadline can help limit additional costs. If payment isn’t made on time, the balance becomes tax debt and begins accruing interest and penalties, including failure-to-pay penalties assessed by the IRS.

Filing on time, even without full payment, can help reduce the financial impact and preserve your options for resolving the balance owed.

Filing taxes late

If you’re behind schedule, you can request more time to file by submitting IRS Form 4868. This form gives you an extension to complete your tax return, but it does not give you more time to pay any taxes you owe.

If you can’t pay your full tax bill by the deadline, it’s still important to file your return on time. The penalty for failing to file is much higher than the penalty for failing to pay. Filing on time helps limit penalties and keeps more options available if you need to address a balance owed.

If you file for an extension but don’t pay what you owe by the original deadline, interest and failure-to-pay penalties will still accrue until the balance is paid. Missing the extended filing deadline can also trigger additional penalties.

In short, even if payment isn’t possible right away, filing your return as soon as you can can help reduce the overall cost and prevent the situation from getting worse.

Tax changes for 2025

Several tax rules and limits are adjusted each year to account for inflation and policy changes. For Tax Year 2025, many taxpayers will see updates that may affect deductions, credits, and reporting requirements.

Some of the key areas impacted include:

• Standard deductions, which are adjusted periodically based on filing status
• Earned Income Tax Credit (EITC) limits, which may increase for eligible taxpayers
• Contribution limits for tax-advantaged accounts such as retirement plans, health savings accounts (HSAs), and flexible spending accounts (FSAs)
• Reporting thresholds for certain income types, including payments received through third-party platforms
• Exclusions and credits, such as the foreign earned income exclusion, gift tax exclusions, and adoption-related credits

Because these limits can change from year to year and may depend on individual circumstances, it’s important to review the most current IRS guidance when filing your return.

For the latest updates and official figures, visit the IRS website or consult a qualified tax professional.

Tips for filing taxes

Filing your taxes doesn’t have to be complicated, but a little preparation can help you avoid mistakes and potentially reduce what you owe. Here are a few general tips to keep in mind as you file:

• Understand which deductions apply to you. Some deductions, such as the home office deduction or business expenses for self-employed individuals, have specific requirements and limitations. Make sure you meet IRS criteria before claiming them.
• Know when income adjustments apply. In certain situations, such as jury duty pay that you were required to turn over to your employer, you may be able to claim an adjustment to income.
• Compare the standard deduction and itemizing. Many taxpayers take the standard deduction because it’s simpler, but itemizing may make sense if your eligible expenses exceed that amount.
• Check for education-related credits. Some taxpayers may qualify for education credits, such as the Lifetime Learning Credit, depending on income and eligible expenses.
• Review dependent eligibility carefully. If you financially support a qualifying family member, you may be able to claim them as a dependent, but dependency rules are specific.
• Take advantage of tax-advantaged accounts. Contributions to certain retirement accounts can reduce taxable income and support long-term financial planning.
• Follow current IRS guidance. Tax rules change, and eligibility requirements can vary. Reviewing official IRS information or using tax software can help ensure accuracy.

Tax filing FAQ